Shri Satyanarayan Baheti, Uttar Dinajpur V. ITO, Ward - 1, Raiganj, Raiganj

ITA 784/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99889 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 27-08-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 18-05-2012
• Court: TRIBUNAL
• Department Lawyers: ALOKE NAG
• Assessee Lawyers: S M SURANA
• Keywords: Reopening of assessment; Reason to believe
• Section: 143(3); 133A; 147; 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH B , KOLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI WAS EEM AHMED, AM] ITA NO.784/KOL/2012 ASSESSMENT YEAR : 2004-05 ( APPELLANT ) (RESPONDENT) SRI SATYANARAYAN BAHETI -VERSUS- I.T.O., WARD-1, KOLKATA RANIGANJ, W.BENGAL (PAN:AECPB 1026 K) ITA NO.785/KOL/2012 ASSESSMENT YEAR : 2004-05 SRI RAJESH KUMAR BAHETI -VERSUS- I.T.O., WARD-1, KOLKATA RANIGANJ, W.BENGAL. (PAN ACUPB 9349 K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.M.SURANA, ADVOCATE FOR THE RESPONDENT : SHRI ALOKE NAG, JCIT, SR.DR. DATE OF HEARING : 07.10.2015. DATE OF PRONOUNCEMENT : 16.10.2015. ORDER PER SHRI N.V.VASUDEVAN, JM THESE ARE APPEALS OF TWO ASSESSES AGAIN ST TWO DIFFERENT ORDERS BOTH DATED 23.02.2012 OF CIT(A)-JALPAIGURI RELATING TO A.Y.200 4-05. BOTH THE ASSESSES IN THEIR GROUNDS OF APPEAL HAVE CHALLENGED THE VALIDITY OF R E-ASSESSMENT OF PROCEEDINGS U/S 148 OF THE ACT AGAINST THEM FOR A.Y.2004-05. 2. BOTH THE ASSESSES IN THESE APPEALS ARE INDIV IDUALS. EACH OF THE ASSESSEE CARRY ON AS SOLE PROPRIETORS, THE BUSINESS OF TRADING IN SPI CES AND OTHER PRODUCTS. BOTH THE ASSESSES ARE BROTHERS. THERE WAS ANOTHER BROTHER OF BOTH THE ASSESSES BY NAME SHRI PAWAN KR.BAHETI. THERE WAS A SURVEY CARRIED OUT AT THE BUSINESS PREMISES OF SHRI PAWAN KR.BAHETI, DURING THE PREVIOUS YEAR RELEVANT TO A.Y.2004-05. IN THE COURSE OF SURVEY CERTAIN PURCHASE BILLS IN THE NAME OF K.L.MA HESWARI, THE FATHER OF THE ASSESSES IN THIS APPEAL AND SHRI PAWAN KUMAR BAHETI WAS FOUN D. IN THE STATEMENTS RECORDED DURING THE COURSE OF SURVEY SHRI PAWAN KUMAR BAHETI ACCEPTED NET PROFIT RATE @5% ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 2 MAY BE ESTIMATED ON THE PURCHASES AND SALES EVIDENC ED BY DOCUMENTS FOUND IN THE COURSE OF SURVEY. THE AO IN THE COURSE OF ASSESSME NT PROCEEDINGS ADDED THE ENTIRE PURCHASES OF RS.5,85,720/- AND ALSO ESTIMATED PROFI T OF RS.30,106/- THEREON. SIMILARLY AN ADDITION OF RS.86,100/- WAS ALSO MADE ON ACCOUNT OF UNACCOUNTED PURCHASES. BESIDES THE ABOVE ADDITION OF RS.3,63,742/- WAS ALS O MADE ON ACCOUNT OF UNACCOUNTED STOCK AND A FURTHER ADDITION OF RS.18,696/- ALLEGED GROSS PROFIT AT 5.14% OF THE UNDISCLOSED STOCK WAS ALSO MADE. 3. SHRI PAWAN KUMAR BAHETI FILED AN APPEAL A GAINST THE AFORESAID ASSESSMENT BEFORE CIT(A). THE CONTENTION OF SHRI PAWAN KR.BAHE TI WAS THAT THE DOCUMENTS FOUND AT THE TIME OF SURVEY RELATED TO K.L.MAHESWARI, FAT HER OF SHRI PAWAN KUMAR BAHETI AND THE TWO ASSESSES IN THIS APPEAL. IT WAS POINTED OUT BEFORE CIT(A) THAT K.L.MAHESWARI WAS DEAD EVEN WHEN THE SURVEY PROCEED INGS WERE CONDUCTED. SHRI PAWAN KUMAR BAHETI ALSO POINTED OUT THAT THE BUSINE SS PREMISES IN WHICH THE SURVEY WAS CARRIED OUT WAS ALSO USED BY SHRI RAJESH KUMAR BAHETI AND SHRI SATYANARAYAN BAHETI, ASSESSES IN THIS APPEAL BESIDES SMT. BHAGWA TI BAHETI, WIFE OF KL.MAHESWARI. SHRI PAWAN KUMAR BAHETI THUS PLEADED THAT THE INCOM E ASSESSED IN HIS HANDS SHOULD BE ASSESSED IN THE HANDS OF ALL THE FOUR PERSONS IN CLUDING SHRI PAWAN KUMAR BAHETI. 4. THE ABOVE CONTENTION WAS DEALT WITH BY CIT(A) I N THE CASE OF SHRI. PAWAN KUMAR BAHETI, AS FOLLOWS :- I HAVE CAREFULLY CONSIDERED THE SUBMISSION OF THE APPELLANT ALONG WITH THE RETURNS OF INCOME FILED BY SATYANARAYAN BAHETI, RAJESH KUMAR B AHETI FOR THE AY 2004-05 AND RETURN OF INCOME FILED BY SMT. BHAGWATI DEBI BAHETI FOR THE AY 2006-07 ALONG WITH THE FINAL ACCOUNTS FOR THE AY 2004-05. I HAVE ALSO PERU SED THE ASSESSMENT ORDER OF THE AO. THE APPELLANT HAS CONTENDED THAT OTHER TWO BROTHERS I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI OF THE APPELLANT ARE ALSO CARRYING THE SAME BUSINESS ACTIVITIES FROM THE SAME PREMISES. SMT. BHAGWATI DEVI BAHETI, MOTHER OF THE APPELLANT IS ALSO CARRYING THE SAME BUSINESS ACTIVITY FROM THE SAME PREMISES. THIS IS APPARENT FORM THE RETURNS OF INCOME FILED BY SATYANARAYAN BAHETI AND RAJESH KUMA R BAHETI FOR THE AY 04-05. THOUGH SMT. BHAGWATI DEVI BAHETI DID NOT FILE RETUR N OF INCOME FOR THE AY 04-05 BUT THE APPELLANT HAS FILED THE RETURN OF INCOME OF SMT . BHAGWATI DEVI BAHETI FOR THE AY 06-07. THE APPELLANT HAS NOT CONTRADICTED THE UNACC OUNTED PURCHASES AT RS.5,85,720/- DURING THE COURSE OF HEARING AND HE HAS CONTENDED T HAT OTHER TWO BROTHERS I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI OF THE APPELLANT ARE ALSO CARRYING THE SAME BUSINESS ACTIVITIES FROM THE SAME PREMISES. UN DER THESE CIRCUMSTANCES THE UNACCOUNTED PURCHASES ARE TO BE ASSESSED IN THE HAN DS OF THE APPELLANT, HIS TWO BROTHERS ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 3 SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI AS BOTH THE BROTHERS OF THE APPELLANT HAVE FILED THE RETURN OF INCOME FOR THE AY 04-05. THEREFORE, THE UNACCOUNTED PURCHASES AT RS.1,95,240/- ARE TO BE ASSESSED IN TH E HANDS OF THE APPELLANT AND THE UNACCOUNTED PURCHASES AT RS.1,95,240/- ARE ALSO TO BE ASSESSED EACH IN THE HANDS OF THE TWO BROTHER OF THE APPELLANT I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI SEPARATELY. THE AO IS DIRECTED TO ASSESS THE INCOME SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI ACCORDINGLY. SIMILARLY THE UNDISCLOSED INCOME FROM THE SALE OF UNACCOUNTED PURCHASES IS TO BE ASSESSED AT 1/3 RD OF THE GROSS PROFIT AT RS.30,106/- EACH IN THE HANDS OF THE APPELLANT AND SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI . THE APPELLANT HAS NOT CONTRADICTED THE EXCESS STOC K AT RS.3,63,742/- DURING THE COURSE OF HEARING AND HE AHS CONTENDED THAT OTHER TWO BROT HERS I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI OF THE APPELLANT ARE ALSO CARRY ING THE SAME BUSINESS ACTIVITIES FROM THE SAME PREMISES. SMT. BHAWATI DEVI BAHETI, MOTHER OF THE APPELLANT IS ALSO CARRYING THE SAME BUSINESS ACTIVITY FROM THE SAME PREMISES. UNDER THESE CIRCUMSTANCES, THE EXCESS STOCK IS TO BE ASSESSED IN THE HANDS OF THE APPELLANT, HIS TWO BROTHERS SAYANARAYAN BAHETI AND RAJESH KUMAR BAHETI AS BOTH THE BROTHERS OF THE APPELLANT HAVE FILED THE RETURN OF INCOME FOR THE A Y 04-05. THEREFORE, THE EXCESS STOCK AT RS.1,21,247/- ARE TO BE ASSESSED IN THE HA NDS OF THE APPELLANT AND THE EXCESS STOCK AT RS.1,21,247/- IS TO BE ASSESSED EACH IN TH E HANDS OF THE TWO BROTHER OF THE APPELLANT I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI. THE AO IS DIRECTED TO ASSESS THE INCOME SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI ACCORDINGLY. SIMILARLY THE UNDISCLOSED INCOME FROM THE SALE OF U NACCOUNTED PURCHASES IS TO BE ASSESSED AT 1/3 RD OF THE GROSS PROFIT AT RS.18,696/- EACH IN THE HAN DS OF THE APPELLANT AND SATYANARAYAN BAHETI AND RAJUSH KUMAR BAHETI. THE APPELLANT HAS NOT CONTRADICTED THE UNACCOUNTED PURCHASES OF TEA AT RS.86,100/- DURING THE COURSE OF HEARING AND HE HAS CONTENDED T HAT OTHER TWO BROTHERS I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI OF THE APPELLANT ARE ALSO CARRYING THE SAME BUSINESS ACTIVITIES FROM THE SAME PREMISES. SM T. BHAWATI DEVI BAHETI, MOTHER OF THE APPELLANT IS ALSO CARRYING THE SAME BUSINESS AC TIVITY FROM THE SAME PREMISES. UNDER THESE CIRCUMSTANCES, THE EXCESS STOCK IS TO BE ASSE SSED IN THE HANDS OF THE APPELLANT, HIS TWO BROTHERS SAYANARAYAN BAHETI AND RAJESH KUMA R BAHETI AS BOTH THE BROTHERS OF THE APPELLANT HAVE FILED THE RETURN OF INCOME FOR THE AY 04-05. THEREFORE, THE UNACCOUNTED PURCHASES AT RS.28,700/- ARE TO BE ASSESSED IN THE HANDS OF THE APPELLANT AND THE UNACCOUNTED PURCHASE S AT RS.28,700/- ARE TO BE ASSESSED EACH IN THE HANDS OF THE TWO BROTHER OF TH E APPELLANT I.E. SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI. THE AO IS DIRECTED TO ASSESS THE INCOME SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI ACCORDI NGLY. SIMILARLY THE UNDISCLOSED INCOME FROM THE SALE OF UNACCOUNTED PUR CHASES IS TO BE ASSESSED AT 1/3 RD OF THE GROSS PROFIT AT RS.4,426/- EACH IN THE HAND S OF THE APPELLANT AND SATYANARAYAN BAHETI AND RAJUSH KUMAR BAHETI. 5. THE ORDER OF THE CIT(A) IN THE CASE OF SHRI PAW AN KUMAR BAHETI WAS PASSED ON 07.02.2008. PURSUANT TO THE AFORESAID ORDER OF THE CIT(A) GIVING DIRECTION TO ASSESSEE THE INCOME AND BRING TO TAX IN THE HANDS OF SHRI PA WAN KUMAR BAHETI AND IN THE HANDS ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 4 OF THE PRESENT ASSESSES ALSO, PROCEEDINGS U/S 147 W AS INITIATED BY THE AO AGAINST BOTH THESE ASSESSSEES. NOTICE U/S 148 WAS ISSUED IN THE CASE OF BOTH THE ASSESSES. THE ASSESSEE SOUGHT COPIES OF THE REASONS RECORDED BY T HE AO BEFORE ISSUING NOTICE U/S 148 OF THE ACT TO THE ASSESSES. THE SAME HAS BEEN F URNISHED BY THE AO. 6. A COPY OF THE REASONS WAS FURNISHED IN THE CASE OF RAJESH KUMAR BAHETI WHICH READS THUS: (IT IS NOT IN DISPUTE THAT IDENTICAL R EASONS WAS RECORDED IN THE CASE OF SHRI.SATHYANARAYANA BAHETI ALSO) NO.ITO/WARD-1/RNJ/08-09/698 DATE 02.02.2009 TO SHRI RAJESH KUMAR BAHETI S/O LATE KANAI LAL BAHETI CONGRESS ROAD, ISLAMPUR, U.D. SUB : RE-OPENING OF THE CAE FOR THE ASST.YEAR 200 4-05, MATTER REGARDING :-------- REF : YOUR LETTER NO.NIL, DATED 10.12.2008. YOU MAY KINDLY REFER TO THE ABOVE. AS YOU ARE WANT TO KNOW THE WRITTEN SPEAK OF REASON TO BELIEVE THAT YOUR INCOME HAS ESCAPED ON THE BASIS OF NOTICE U/S 148 OF I.T.A CT, 1961, IS AS UNDER : A SURVEY OPERATION AHD CONDUCTED U/S 133A OF I.A.T.ACT 1961 AT THE BUSINESS PREMISES OF SHRI PAWAN KUMAR BAHETI, AND DURING THE SURVEY OPERATION, VARIOUS PAPERS AND DOCUMENTS WERE FOUND AND IMPOUNDED BY THE THEN A.O. OF SURVEY TEAM. THE ASSESSMENT OF SHRI PAWAN KUMAR BAHETI HAS BEEN COMP LETED U/S 143(3) OF I.T.ACT, 1961 FOR THE ASST. YEAR 2004-05. THE ASSESSEE OPTED AN APPEAL BEFORE CIT(A) , JALPAIGURI, VIDE HIS APPEAL NO.111/CIT(A)/RNJ/JAL, AND THE LD. CIT(A), JAL PASS ED APPELLATE ORDER ON 07.02.2008 IN WHICH HE HAS GIVEN A DIRECTION THAT THE SAME PRE MISES WERE USED BY SHRI RAJESH KUMAR BAHETI AND SHRI SATYA NARAYAN BAHETI ALSO. TH E PAPERS AND DOCUMENTS FOUND IN THE SAID PREMISE3S SUCH AS UNACCOUNTED PURCHASE VOU CHERS SALE MEMOS ETC. ARE ALSO RELATED WITH BOTH THE BROTHERS FOR INCOME TAX PURPO SE. SINCE, THERE IS PURCHASE AND SALE IS RELAT ED WITH THE ABOVE SAID TWO ASSESSEE, THERE ARE MATTER OF INCOME IS ALSO RELATED IN THE CASE OF BOTH THE ASSESSEE. THE LD. CIT(A), JALPAIGURI DIRECTED TO THE UNDERSIGNED THAT TO ASSESS THE INCOME OF SATYANARAYAN BAHETI AND RAJESH KUMAR BAHETI ACCORDI NGLY. HENCE, I HAVE REASON TO BELIEVE THAT YOUR INCOME FOR THE SAID ASSTT. YEAR IS ESCAPED ASSESSMENT, AND ISSUED A NOTICE U/S 148 OF I.T.ACT 1961 TO YOU. 7. THE CONTENTION OF THE LEARNED COUNSEL FOR T HE ASSESSES BEFORE US WAS THE AO HAS NOT ARRIVED AT ANY SATISFACTION THAT INCOME CHARGEA BLE TO TAX IN THE HANDS OF THE ASSESSES HAS ESCAPED ASSESSMENT. IT WAS CONTENDED B Y HIM THAT THE REOPENING OF ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 5 ASSESSMENT HAS BEEN DONE ONLY AS PER THE DIRECTIONS OF THE CIT(A) IN THE CASE OF SHRI PAWAN KUMAR BAHETI. IT WAS CONTENDED BY HIM THAT SA TISFACTION OF THE AO THAT INCOME CHARGEABLE TO TAX HAS ESCAPED ASSESSMENT IS A CONDI TION PRECEDENT FOR INITIATION OF RE- ASSESSMENT PROCEEDINGS. THE AO OF THE PRESENT CASE HAS SIMPLY ACTED ON THE BASIS OF DIRECTION IN THE CASE OF ANOTHER ASSESSEE AND HAS N OT APPLIED HIS OWN MIND TO COME TO A CONCLUSION REGARDING ESCAPEMENT OF INCOME. OUR AT TENTION WAS DRAWN TO THE DECISION OF THE HONBLE ITAT DELHI BENCH IN THE CAS E OF SANDIP KUMAR VS ITO IN ITA NO.5016/DEL/2010 FOR A.Y.2002-03 ORDER DATED 2 ND MARCH, 2015 WHEREIN ON IDENTICAL FACTS THE HONBLE DELHI BENCH HELD THAT T HE REOPENING OF ASSESSMENT U/S.147 OF THE ACT WAS NOT PROPER AND CONSEQUENTLY QUASHED THE PROCEEDINGS U/S 148 OF THE ACT. THE LD.COUNSEL FOR THE ASSESSEE ALSO MADE SUBM ISSIONS WITH REGARD TO FACT THAT BOTH THE ASSESSES WERE NOT GIVEN OPPORTUNITY OF BEI NG HEARD BY THE CIT(A) WHILE DECIDING THE APPEAL OF SHRI PAWAN KUMAR BACHETI. HE MADE REFERENCE TO EXPLANATION 3 TO SECTION 153(3) OF THE ACT AND SUBMITTED THAT T HE DIRECTION GIVEN BY THE CIT(A) WILL NOT MAKE THE PROVISION OF SECTION 150(1) OF TH E ACT APPLICABLE IN THE PRESENT CASE. A REFERENCE WAS MADE TO THE DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF A.B.PARIKH VS ITO 203 ITR 186 IN THIS REGARD. WE W ILL DEAL WITH THIS ASPECT A LITTLE LATER, IF NECESSARY. 8. THE LD. DR, ON THE OTHER HAND, SUBMITTED THA T THE DIRECTION GIVEN BY THE CIT(A) WAS SUFFICIENT FOR THE AO TO INITIATE PROCEEDINGS U /S. 148 OF THE ACT AGAINST BOTH THE ASSESSES. ACCORDING TO HIM THE REASON TO BELIEVE ES CAPEMENT OF INCOME WAS ENTERTAINED BY THE AO AND THEREFORE PROCEEDINGS U/S 148 OF THE ACT ARE VALID. 9. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBM ISSIONS. FROM THE FACTS WHICH HAVE BEEN NARRATED IN THE EARLIER PART OF THE ORDER AND FROM A PERUSAL OF THE REASONS RECORDED BY THE AO FOR INITIATING PROCEEDINGS U/S.147/148 O F THE ACT AGAINST BOTH THESE ASSESSES IT IS CLEAR THAT THE ONLY BASIS OF INITIAT ION OF PROCEEDINGS U/S 148 OF THE ACT WAS THE DIRECTION OF CIT(A) IN THE CASE OF SHRI PAW AN KUMAR BAHETI. THE AO HAS NOT INDEPENDENTLY APPLIED HIS MIND TO COME TO A CONCLUS ION THAT THERE WAS ESCAPEMENT OF INCOME CHARGEABLE TO TAX IN THE HANDS OF BOTH THE A SSESSES FOR A.Y.2004-05. THE ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 6 HONBLE ITAT DELHI BENCH IN THE CASE OF SANDIP KUMA R VS ITO AFTER REFERRING TO THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CA SE OF CIT VS M/S. TEJASKIRAN PHARMACHEM INDUSTRIES PVT. LTD IN ITA NO.398 OF 201 3 DATED 18.2.2015, ON THE DECISION OF HONBLE ITAT, NAGPUR IN THE CASE OF M.B .TRADERS VS ACIT IN ITA NO.188/NAG/2008 DATED 14.07.2009 AND ITAT, AHMEDABA D IN THE CASE OF M/S. HOTEL HERO VS DCIT IN IT(SS)A.NO.45-46/AHD/2008 DATED 16. 12.2010 HELD AS FOLLOWS :- 5.3. FROM THE ABOVE, IT IS EVIDENT THAT WHEN THER E IS ANY OBSERVATION/DIRECTION BY THE CIT(A), IN REGARD TO CONSIDERATION OF SOME MATTER F OR OTHER YEAR, THE AO HAS TO APPLY HIS MIND TO THE ISSUE AND THEN ARRIVE AT HIS OWN SA TISFACTION, WHETHER THE REOPENING OF COMPLETED ASSESSMENT OF ANY YEAR IS REQUIRED OR NOT . HE CANNOT REOPEN THE COMPLETED ASSESSMENT SIMPLY ON THE BASIS OF SOME DIRECTION OR OBSERVATION OF THE CIT(A), WITHOUT RECORDING HIS OWN SATISFACTION WITH REGARD TO ESCAP EMENT OF INCOME. 10. IN THE LIGHT OF THE JUDICIAL PRECEDENT ON THIS ISSUE WHICH HAVE BEEN RENDERED ON IDENTICAL FACTS AND CIRCUMSTANCES IN THE CASE SUCH AS THE ASSESEES IN THESE APPEALS, WE ARE OF THE VIEW THAT THE INITIATION OF RE-ASSESSMEN T PROCEEDINGS U/S.147/148 OF THE ACT AGAINST BOTH THE ASSESSES FOR A.Y.2004-05 IS NOT IN ACCORDANCE WITH LAW AND THEREFORE THE PROCEEDINGS AND THE CONSEQUENT ASSESSMENT ORDER PASSED THEREON ARE HEREBY ANNULLED. 11. IN VIEW OF THE DECISIONS OF THE PRELIMINARY IS SUE, WE ARE OF THE VIEW THAT THE OTHER ARGUMENTS ADDRESSED ON THE MERITS OF THE ADDITION M ADE IN THE CASE OF BOTH THE ASSESSES ARE NOT TAKEN FOR CONSIDERATION. 12. IN THE RESULT BOTH THE APPEALS OF THE ASS ESEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 16.10.2015. SD/- SD/- [WASEEM AHMED] [N.V.VASUDEVAN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 16.10.2015. R.G.(.P.S.) ITA N OS.784&785/KOL/2012 SHRI SATYANARAYAN BAHETI AND SHRI RAJESH KR. BAHETI. A.YR.2004-05 7 COPY OF THE ORDER FORWARDED TO: 1 . SHRI SATYANARAYAN BAHETI, S/O LATE KANAILAL BAHETI, CONGRESS ROAD, ISLAMPUR, UTTAR DINAJPUR, WEST BENGAL 733202. SHRI RAJESH KUMAR BAHETI, S/O LATE KANAILAL BAHETI, CONGRESS ROAD, ISLAMPUR, UTTAR DINAJPUR, WEST BENGAL 733202. 2 I.T.O., RANIGANJ, WEST BENGAL. 3 . THE CIT-JALPAIGURI 4 . THE CIT(A)-JALPAIGURI. 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES