DCIT,CC-XXIV, Kolkata, Kolkata V. Chandan Dutta, Durgapur

ITSSA 116/KOL/2008

• Counselvise Citation: [2013] 121 COUNSELVISE.COM (IT) 9679 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 02-09-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHT A P
• Assessee Lawyers: V N PUROHIT
• Keywords: Document seized; Documents seized

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI R.C. SHARMA, A.M. & SHRI GEORGE MATHAN , J.M. ] I.T.(SS)A. NO.116/KOL/2008 : BLOCK PERIOD : 01.04.1996 TO 12.12.2002 DCIT,CC-XXIV, KOLKATA -VS- S RI CHANDAN DUTTA, DURGAPUR ( APPELLANT ) (PAN:ADVPD8724E)... ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 12.12.2013 DATE OF PRONOUNCING THE ORDER : 13.12.2013 APPEARANCES : FOR THE ASSESSEE : SHRI V.N.PU ROHIT, FCA : FOR THE DEPARTMENT : SHRI VARINDER MEHT A, CIT(DR) O R D E R PER SHRI GEORGE MATHAN,J.M. IT(SS)A NO.116/KOL/2008 IS AN APPEAL FILED BY THE R EVENUE AGAINST THE ORDER OF THE LD. CIT(A), CENTRAL-III, KOLKATA IN AP PEAL NO.9/CC-XXIV/CIT(A)C- III/06-07 DATED 7 TH APRIL, 2006 FOR THE BLOCK PERIOD 01.04.1996 TO 12 .12.2002. 2. SHRI VARINDER MEHTA, CIT(DR), REPRESENTED ON BEH ALF OF THE REVENUE AND SHRI V.N.PUROHIT, FCA REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IN THE REVENUES APPEAL, THE REVENUE HAS RAISED THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.6,24,000/-, MA DE ON ACCOUNT OF UNDISCLOSED INVESTMENT AS PER SEIZED DOCUMENT BDM/1 8 ON THE GROUND THAT THE SEIZED DOCUMENTS CANNOT BE RELIED U PON FOR MAKING ADDITION WITHOUT PROVIDING ANY COGENT REASONS FOR T HE SAME. 2. THAT THE APPELLANT CRAVES LEAVE TO ADD TO, AMEN D OR WITHDRAW ANY OR ALL OF THE ABOVE-STATED GROUNDS ON OR BEFORE THE HEARING OF APPEAL. 4. AT THE TIME OF HEARING, IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT THE ISSUE IN APPEAL WAS SIMILAR TO THE ISSUE IN THE CASE OF S HRI MANAB DUTTA IN IT(SS) NO.103/KOL/2008. IT WAS A SUBMISSION THAT THE ADDIT ION, MADE IN THE PRESENT CASE, WAS ALSO ON THE BASIS OF THE SEIZED DOCUMENT BDM/18 . 2 IT(SS)A NO.11 6 OF 2008 SRI CHANDAN DUTTA 5. AS WE HAVE ALREADY HELD THAT THE SEIZED DOCUMENT BDM/18 IS AN UNAUDITED, UNSIGNED AND UNRELIABLE EVIDENCE, WHICH IS INCAPABL E OF BEING CORROBORATED WITH CONTEMPORANEOUS EVIDENCE, IN VIEW OF OUR FINDINGS I N THE CASE OF SHRI MANAB DUTTA IN IT(SS) A. NO.103/KOL/2008, REFERRED TO SUP RA, THE FINDINGS OF THE LD. CIT(A), IN THIS CASE ALSO, STAND CONFIRMED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THIS ORDER IS PRONOUNCED IN THE COURT ON 13 TH DECEMBER, 2013. SD/- SD/- (R.C.SHARMA) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH DECEMBER, 2013 COPY OF THE ORDER FORWARDED TO: 1. SRI CHANDAN DUTTA, NACHAN ROAD, BENACHITI, DURGAPUR - 713 213. 2 DCIT,CC-XXIV, KOLKATA 3. THE CIT(A), 4. CIT, 5. DR, TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.) 3 IT(SS)A NO.11 6 OF 2008 SRI CHANDAN DUTTA