Shri Sanjay Kumar Patesaria, Burdwan V. DCIT, Circle - 3, Asansol, Asansol

ITA 670/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6776 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCIT LD
• Assessee Lawyers: V N PUROHIT FCA LD
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] I .T.A NO. 670 /KOL/201 8 ASSESSMENT YEAR : 200 5 - 06 S ANJAY KUMAR PATESARIA VS. D.C.I.T, CIR - 3, ASANSOL PAN: A ERPP 9919E (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI V.N.PUROHIT , FCA, LD.AR FOR THE RESPONDENT : SHRI C.J. SINGH, JCIT , LD. SR.DR DATE OF HEARING : 27 - 02 - 2019 DATE OF PRONOUNCEMENT : 28 - 02 - 2019 ORDER 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 200 5 - 06 ARISES AGAINST THE CIT(A) , ASANSOLS ORDER DATED 1 7.01.2018 PASSED IN CASE NO. 494/CIT(A)/ASL/ITO/ACIT/CIR - 3/10 - 11 INVOLVING PROCEEDINGS U/S 143(3) OF THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES FAMILYS SUBSTANTIVE GROUND SEEKS TO DELETE LOWER P ERSONAL DRAWINGS ADDITION AS MADE BY THE LOWER AUTHORITIES TO THE TUNE OF RS. 1,83,000/ - ON ESTIMATION BASIS . SUFFICE TO SHOW IT TRANSPIRES DURING THE COURSE OF HEARING THAT THIS ASSESSE E HAD CLAIMED ANNUAL EXPENDITURE/DRAWINGS TO BE RS.96,200/ - . HE FU RTHER GAVE A LIST OF OTHER FAMILY MEMBERS INCLUDING ASSESSEES FATHER/HUF S /MOTHER/WIFE. I FIND THAT THE LOWER AUTHORITIES HAVE NOT DRAWN ANY COMPARATIVE CHART OF ASSESSEES DRAWINGS IN THE PRECEDING OR SUCCEEDING ASSESSMENT YEARS BEFORE MAKING THE IMPUGNE D ADDITION. THE 2 ITA NO. 670/KOL/2018 A.Y 2005 - 06 SRI SANJAY KUMAR PATESARIA 2 FACT ALSO REMAINS THAT THE ASSESSEES DRAWINGS TO THE TUNE OF RS. 96,200/ - A N APPEARS TO BE TOO LESS. I DEEM IT FIT AND PROPER IN THIS PECULIAR FACTS AND CIRCUMSTANCES THAT A LUMP SUM ADDITION OF RS.83,000/ - OUT OF RS.1,83,000/ - WOULD SERV E ENDS OF JUSTICE . I ORDER ACCORDINGLY. THE ASSESSE GETS ON PART RELIEF TO THE EXTENT OF RS. 1 LAKH. 3. COMING TO ADDITION OF RS.1,22,070/ - , CONFIRMED OUT OF TOTAL ADDITION OF RS.6,07,085/ - AS MADE BY THE AO, I HOLD THAT THE ABOVE AMOUNT OF RS. 1 LAKH IN PRECEDING SUBSTANTIVE GROUND DESERVES TO BE GIVEN CREDIT OF THE IMPUGNED SUM BY ADOPTING TELESCOPING M ETHOD . I THEREFORE SUSTAIN THE INSTANT ADDITION TO THE TUNE OF RS.22,070/ - ONLY. NECESSARY COMPUTATION TO FOLLOW. IT IS MADE CLEAR THAT THE INSTANT ESTIMATION SHALL NOT BE TREATED AS A PRECEDENT. 4. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 28 - 02 - 2019 SD/ - [ S.S.GODARA ] JUDICIAL MEMBER DATED : 28 - 02 - 2019 **PRADIP, SR. PS 3 ITA NO. 670/KOL/2018 A.Y 2005 - 06 SRI SANJAY KUMAR PATESARIA 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ ASSESSEE SRI SANJAY KUMAR PATESARIA, P.N MALIA ROAD, P.O RANIGANJ, DIST BURDWAN (WB) PIN 713347. 2. RESPONDENT/DEPARTMENT : THE DCIT, CIRCLE - 3, PARMAR BUILDING, P.O ASANSOL - 713304. DIST BURDWAN (WB). 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHES