Sri Debasis Saha, Nadia V. I.T.O Wd - 2(3)Burdwan, Burdwan

ITA 77/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83117 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 14-01-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYALUDDIN ANSARI JCITSR
• Keywords: Additional evidence; Corroborative evidences
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH S MC, KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] ITA NO.77/KOL/2013 ASSESSMENT YEAR : 2006-07 (APPELLANT ) - (RESPONDENT) SRI DEBASIS SAHA, . -VERSUS- I.T.O., WARD-2(3), NADIA DIST. (PAN:AJGPS 2743 B) BURDWAN FOR THE APP ELLANT: NONE FOR THE RESPONDENT: MD.GAYALUDDIN ANSARI, JCIT,SR.DR DATE OF HEARING: 18.08.2014. DATE OF PRONOUNCEMENT: 05.09.2014. ORDER THIS APPEAL OF ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-DURGAPUR IN APPEAL NO.51/CIT(A)-/ASL/WD-2(3)/BWN/2008-09 DATED 15.11.2 012. ASSESSMENT WAS FRAMED BY I.T.O., WARD-2 (3), BURDWAN U/S 143(3) OF THE IN COME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR A.Y. 2006-07 VIDE HIS ORDER DATED 26.11.2008. 2. AT THE OUTSET, I HAVE NOTICED FROM VARIOUS GROU NDS RAISED BY THE ASSESSEE THAT CIT(A) HAD NOT GONE THROUGH THE WRITTEN SUBMISSIONS OF THE ASSESSEE AS WELL AS SUPPORTING EVIDENCES PRODUCED IN TERMS OF RULE 46A OF IT RULES 1962, FILED AT THE APPELLATE STAGE BY THE ASSESSEE. WHEN THIS WAS CONFRONTED TO THE LD. S R.DR HE ONLY RELIED ON THE ORDER OF CIT(A). I FIND THAT THE CIT(A) HAS NOT PASSED A SPE AKING ORDER ON SUPPORTING EVIDENCES AS WELL AS THE WRITTEN SUBMISSIONS OF THE ASSESSEE, WH ETHER THE SAME ARE IN TERMS OF RULE 46A OF IT RULES OR NOT. HENCE, I SET ASIDE THE ORDER OF CIT(A) AND REMIT BACK THE ISSUES TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION FOR PASSING A SPEAKING ORDER ON ADDITIONAL EVIDENCES AS WELL AS ON WRITTEN SUBMISSIONS OF THE ASSESSEE. IN TERM OF THE ABOVE THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.09.2014. SD/- [MAHAVIR SINGH] JUDICIAL MEMBER DATE: 05.09.2014. R.G.(.P.S.) ITA NO.77/KOL/2013 SRI DEBASIS SAHA A.YR.2006-07 2 COPY OF THE ORDER FORWARDED TO: 1. SRI DEBASIS SAHA, C/O P.S.GUPTA (ADVOCATE), 100 BAN K LANE, HATERPARA, KRISHNAGAR, DIST.NADIA, 741101. 2 THE I.T.O.-WARD-2(3), BURDWAN 3. THE CIT, 4. THE CIT(A)-DURGAPUR 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES