Jayasri Benerjee, Kolkata V. ITO, WD-25(4), KOLKATA, Kolkata

ITA 955/KOL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4794 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 05-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Keywords: Unexplained cash credit; Difference of opinion; Change of opinion; TDS
• Section: 143(3); 40(a)(ia); 148

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 955 / KOL / 20 16 ASSESSMENT YEAR :2006-07 JAYASRI BANERJEE 79, S.P.D. BLOCK, BAGHAJATIN, KOLKATA-86 [ PAN NO.AFNPB 4218 H ] V/S . INCOME TAX OFFICER, WARD-25(4), AAYKAR BHAWAN, DAKHIN, 2, GARIAHAT ROAD, (SOUTH), KOLKATA-68 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI VIGYANESHWAR NATH DATTA, ADVOCATE /BY RESPONDENT SHRI ROBIN CHOUDHURY, ADDL CIT-DR /DATE OF HEARING 25-04-2019 /DATE OF PRONOUNCEMENT 17-05-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2006-07 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATAS O RDER DATED 16.02.2016 PASSED IN CASE NO.620/CIT(A)-7/WD-25(4)/14-15, INVO LVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE HAS RAISED FOUR SUBSTANTIVE GROUNDS IN THE INSTANT APPEAL CHALLENGING VALIDITY OF REOPENING IN ISSUE FOLLOWED BY THE OTHER ADDITION(S) OF UNEXPLAINED CASH CREDITS U/S 40(A)(IA) DISALLOWANCE AND TDS MISMATCH ADDITION INVOLVING FIGURES IN 25,06,706/-, 29,31,308 & 12,162/-; RESPECTIVELY. 3. LEARNED COUNSEL VEHEMENTLY CONTENDS DURING THE C OURSE OF HEARING THAT BOTH THE LOWER AUTHORITIES ACTION TAKING RECOURSE T O SEC. 148 R.W.S. 147 ITA NO.955/KOL/2016 A.Y. 2006-07 JAYASRI BANRJEE VS. ITO WD-25(4) , KOL. PAGE 2 PROCEEDINGS IS MERE CHANGE OF OPINION NOT SUSTAINAB LE IN THE EYES OF LAW. MR. CHOUDHURY ON THE OTHER HAND HAS FILED REVENUES WRI TTEN NOTE / SUBMISSIONS THAT THE ASSESSEE HAD NOT PROSECUTED THE VERY SUBST ANTIVE GROUND RAISED IN LOWER APPELLATE PROCEEDINGS AND THEREFORE, SHE IS B ARRED FROM CANVASSING THE VERY GRIEVANCE AT THIS STAGE. HE INVITES OUR ATTENT ION TO PAGE-2 PARA 2.4 IN CIT(A)S ORDER TO THIS EFFECT. THE ASSESSEE AT THIS STAGE SUBMITS THAT SHE HAD NEVER GIVEN UPON LEGAL PLEA DURING THE COURSE OF LO WER APPELLATE PROCEEDINGS. SHE EMPHASISES THAT THERE IS NO SUCH CONCESSION IN THE CIT(A)S PROCEEDINGS. WE DEEM IT APPROPRIATE IN THESE BACKDROP OF FACTS T HAT THE INSTANT LIS DESERVES TO BE RESTORED BACK TO THE CIT(A) TO DECIDE THE ASS ESSEES SECOND TO FOURTH SUBSTANTIVE GROUNDS CHALLENGING VALIDITY OF RE-OPEN ING AS THERE IS NO MATERIAL ON RECORD INDICATING HER CONCESSION TO THIS EFFECT IN NOT PRESSING FOR THE SAME. WE ORDER ACCORDINGLY. THE CIT(A) SHALL DECIDE THE L OWER APPEAL ONCE AGAIN ON ALL ISSUES INCLUDING MERITS WITHIN THREE EFFECTIVE OPPORTUNITY OF HEARING TO THE TAXPAYER. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 17/05/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 17 / 05 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JAYASRI BANERJEE, 79, S.P.D BLOCK, BAGHA JATIN, KOLKATA-86 2. /RESPONDENT-ITO WD-25(4), AAYKAR BHAWAN, DAKHIN, 2, GARIAHAT ROAD (SOUTH) KOL-68 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,