Sri Goutam Paul , Kolkata V. ACIT, Circle - 33, Kolkata

ITA 81/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2124 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 16-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT SR DR R
• Assessee Lawyers: DEBANUJ BASU THAKUR
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 81/KOL/2019 ASSESSMENT YEAR: 2014-15 SRI GOUTAM PAUL..............APPELLANT SRISH BHAVAN 83/3, DUM DUM ROAD KOLKATA 700 074 [PAN : AIXPP 7758 D] ASST. COMMISSIONER OF INCOME TAX, CIRCLE-33, KOLKATA...............................RESPONDENT APPEARANCES BY: SHRI DEBANUJ BASU THAKUR, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 12 TH , 2019 DATE OF PRONOUNCING THE ORDER : JUNE 19 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 09, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 08/10/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) AT PARA 4.2. OF HIS ORDER, HELD AS FOLLOWS :- 4.2 GROUND NO. 2 RELATES TO ADDITION OF RS. 1,99,999 ON ACCOUNT OF DIFFERENCE OF GROSS RECEIPT SHOWN AND GROSS RECEIPT AS PER FORM 26AS. DURING THE APPELLATE PROCEEDINGS, THE APPELLANT STATED THAT THE DIFFERENCE AROSE BECAUSE OF ENTRIES SHOWN BY NTPC. AS PER APPELLANT THE BILL RAISED WAS RS. 1,94,43,451 WHEREAS NTPC SHOWS AMOUNT PAID / CREDITED ON 26AS AS 1,96,43,541. THE APPELLANT HAS NEITHER PRODUCED ANY CERTIFICATE FROM NTPC NOR HAS PRODUCED ANY CORRESPONDENCE WITH NTPC POINTING OUT THE DIFFERENCE AND HENCE THE ADDITION MADE IS CONFIRMED. THIS GROUND OF APPEAL IS DISMISSED. 3. AS AGREED BY BOTH THE PARTIES THIS ISSUE IS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION THAT THE ASSESSING OFFICER SHALL COLLECT INFORMATION FROM THE NTPC AS TO WHETHER THERE IS A MISTAKE IN FORM 26AS, WHICH 2 I.T.A. NO. 81/KOL/2019 ASSESSMENT YEAR: 2014-15 SRI GOUTAM PAU LED TO THE VARIATION IN QUESTION AND THEREAFTER ADJUDICATE THE ISSUE AFRESH, IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL ALSO MAKE EVERY EFFORT TO COLLECT EVERY NECESSARY INFORMATION IN SUPPORT OF THIS CONTENTION AND SUBMIT THE SAME BEFORE THE ASSESSING OFFICER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF JUNE, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 19.06.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI GOUTAM PAUL SRISH BHAVAN 83/3, DUM DUM ROAD KOLKATA 700 074 2. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-33, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES