Dr. Alakendu Ghosh, Kolkata V. ACIT, Cir-27, Kolkata, Kolkata

ITA 699/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 4943 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2012
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR MOITRA
• Assessee Lawyers: V N PUROHIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C , KOLKATA [BEFORE HONBLE SRI R.C.SHARMA, AM & HONBLE SRI GEORGE MATHAN, JM] ITA NOS.699-701/KOL/2012 ASSESSMENT YEARS : 2007-08,2008-09&2009-2010 ( APPELLANT ) -VS- (RESPONDENT) DR.ALAKENDU GHOSH . A.C.I.T., CIRCLE-27, KOLKATA KOLKATA (PAN:ADJPG 8615 R) FOR THE APPELLANT: SHRI V.N.PUROHIT, CA FOR THE RESPONDENT: SHRI AMIT KUMAR MOITRA, JCIT, SR.DR DATE OF HEARING : 02.12.2013 DATE OF PRONOUNCEMENT : 02. 12.2013. ORDER PER SHRI GEORGE MATHAN, JM I.T.A.NO.699/KOL/2012 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF LD. C.I.T.(A)-XIV, KOLKATA IN APPEAL NO.225/CIT(A)- XIV/KOL/10-11 DATED 23.01.2012 FOR ASSESSMENT YEAR 2007-08. I.T.A.NO.70 0/KOL/2012 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. C.I.T.(A)-XIV , KOLKATA IN APPEAL NO.226/CIT(A)-XIV/KOL/10-11 DATED 23.01.2012 FOR AS SESSMENT YEAR 2008-09. I.T.A.NO.701/KOL/2012 IS AN APPEAL FILED BY THE ASS ESSEE AGAINST THE ORDER OF LD. C.I.T.(A)-XIV, KOLKATA IN APPEAL NO.227/CIT(A)-XIV/ KOL/10-11 DATED 23.01.2012 FOR ASSESSMENT YEAR 2009-10. 2. THERE WAS A DELAY OF 39 DAYS IN FILING OF THESE THREE APPEALS. THE ASSESSEE HAS FILED NECESSARY AFFIDAVIT EXPLAINING THE DELAY. THE AFFIDAVIT IS FOUND TO BE IN ORDER. HENCE THE DELAY IS CONDONED AND THE APPEALS ARE DIS POSED OF ON MERITS. 3. SHRI V.N.PUROHIT, CA APPEARED ON BEHALF OF THE ASSESSEE AND SHRI AMIT KUMAR MOITRA, JCIT, SR.DR APPEARED ON BEHALF OF THE REV ENUE. ITA NOS.699-701/KOL/2012 DR.ALAKENDU GHOSH VS A.C.I.T., CIRC LE-27,KOL A.YRS. 2007-08 TO 2009-2010 2 4. AT THE TIME OF HEARING THE LD. AR FILED A LETTE R DATED 2 ND DECEMBER, 2013 WHEREIN HE HAS BROUGHT TO OUR ATTENTION THAT FOR A. YRS. 2008-09 AND 2009-10 THE REVENUE HAD FILED APPEALS AGAINST THE ORDER OF THE LD. CIT(A) AND THE SAME WAS HEARD BY THE TRIBUNAL ON 07.08.2012 EXPARTE ASSESSEE AND THE REVENUES APPEAL HAS BEEN DISMISSED. HE DREW OUR ATTENTION TO ITA NO.535/KOL/ 2012 AND ITA NO.536/KOL/2012 FOR A.YRS.2008-09 AND 2009-2010 DATED 07.08.2012 WH EREIN THE REVENUES APPEAL HAS BEEN DISMISSED. IT WAS THE SUBMISSION THAT THESE AP PEALS ARE ASSESSEES APPEALS WHICH ARE NOW BEFORE THE TRIBUNAL. IT WAS THE SUBMISSION THAT THE PROFESSIONAL INCOME AS ESTIMATED BY THE LD. AO AND THE LD. CIT(A) WAS ON T HE HIGHER SIDE AND THE SAME SHOULD BE REDUCED. 5. IN REPLY THE LD. DR SUBMITTED THAT THERE WAS A S URVEY ON THE PREMISES OF THE ASSESSEE. THE ASSESSEE IS A GOVERNMENT DOCTOR WHO I S ALSO HAVING PRIVATE PRACTICE. IT WAS THE SUBMISSION THAT CERTAIN DOCUMENTS WERE FOUN D DURING THE COURSE OF SURVEY AND ON THE BASIS OF DOCUMENTS FOUND THE UNDISCLOSED INCOME OF THE ASSESSEE HAS BEEN ESTIMATED. IT WAS THE SUBMISSION THAT THE LD. CIT(A ) HAD REDUCED THE ESTIMATE BY ADOPTING A LOWER FEES FOR CONSULTATION I.E. THE LD. CIT(A) ADOPTED RS.250 AS AGAINST RS.500 ESTIMATED BY THE AO. IT WAS THE SUBMISSION T HAT THE AO HAD ESTIMATED 2050 PATIENTS WHEREAS THE LD. CIT(A) HAD TAKEN 1435. IT WAS THE SUBMISSION THAT THE RELIEF GIVEN BY THE LD. CIT(A) ITSELF WAS VERY HIGH AND NO FURTHER RELIEF WAS CALLED FOR BY THE ASSESSEE. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PERU SAL OF THE ORDER OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL IN RESPECT OF A.YRS . 2008-09 AND 2009-10 IN RESPECT OF REVENUES APPEAL CLEARLY SHOW THAT THE TRIBUNAL HAD SPECIFICALLY RECORDED THAT THE LD. DR COULD NOT POINT OUT ANY DEFECT IN THE FINDING OF THE LD. CIT(A) AND THAT THE LD. CIT(A) HAS TABULATED THE FIGURES CORRECTLY AND THE SAME COULD NOT BE CONTROVERTED BY THE LD. DR. ONCE THE CO-ORDINATE BENCH OF THIS TRIB UNAL HAS ARRIVED AT A CONCLUSION THEN THERE IS NO LEWAY AVAILABLE IN GIVING ANY FURT HER RELIEF, IN SO FAR AS THE COORDINATE BENCH OF THIS TRIBUNAL HAS ALSO CONFIRMED THE FINDI NG OF THE LD. CIT(A). IN THE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ORDER OF THE LD. CIT(A) IN RESPECT OF A.YRS. ITA NOS.699-701/KOL/2012 DR.ALAKENDU GHOSH VS A.C.I.T., CIRC LE-27,KOL A.YRS. 2007-08 TO 2009-2010 3 2008-09 AND 2009-2010 WOULD HAVE TO BE UPHELD AND T HE APPEALS OF THE ASSESSEE ARE DISMISSED. IN RESPECT OF A.YR. 2007-08 IT IS NOTICE D THAT THE METHODOLOGY ADOPTED BY THE LD. CIT(A) HAS ALREADY BEEN APPROVED BY THE TRI BUNAL FOR A.YRS. 2008-09 AND 2009-10. THERE IS NO CHANGE IN THE METHODOLOGY ADOP TED BY THE LD. CIT(A) WHILE COMPUTING THE TOTAL INCOME FOR A.YR. 2007-08 NOR IS IT IN ANY WAY DIFFERENT FROM A.YRS.2008-09 AND 2009-10. CONSEQUENTLY THE FINDING S OF THE LD. CIT(A) ON THIS ISSUE STAND CONFIRMED. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE FOR A.Y R. 2007-08 IS DISMISSED. 8. IN THE RESULT THE APPEALS OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.12.2013. SD/- SD/- [R.C.SHARMA] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ) )) ) DATE: 02.12.2013. R.G.(.P.S.) - COPY OF THE ORDER FORWARDED TO: 1. DR.ALAKENDU GHOSH, AA-270, SALT LAKE CITY, KOLKATA- 700064. 2 A.C.I.T., CIRCLE-27, KOLKATA 3 . CIT KOLKATA 4. CIT(A)- XIV, KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, !/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES