Shri Ashoke Kumar Ghosh, Kolkata V. ITO, Ward - 43(3), Kolkata

MA 115/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4833 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R O BIN CHOUDHURY ADD
• Assessee Lawyers: S JHAJHARIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] M.A. NO. 115/KOL/2019 IN I .T.A . NO. 2259 /KOL/201 8 A.Y : 20 14 - 15 AND I.T.A. NO. 2259/KOL/2018 A.Y : 20 14 - 15 SRI ASHOKE KUMAR GHOSH - VS - A CIT, CIRCLE - 3 , KOLKATA [PAN: AJDPG 5435 D ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S. JHAJHARIA , FCA . FOR THE RESPONDENT : SHRI R O BIN CHOUDHURY, ADD. CIT DATE OF HEARING : 2 6 .0 7 .201 9 DATE OF PRONOUNCEMENT 9 . 08.2019 ORDER SHRI S.S. GODARA, JM : 1. THIS A SSESSEES MISC. APPLICATION FILED U/S. 254(2) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT SEEKS TO RE CALL TRIBUNALS ORDER DATED 22 - 03 - 2019 PASSED EX PARTE CONFIRMING BOTH THE LOWER AUTHORITIES ACTION ADDING UNEXPLAINED CAPITAL INTRODUCED TO THE TUNE OF RS. 8 LAKHS. 2. LEARNED C OUNSEL INVITES OUR ATTENTION TO THE ASSESSEES PLEADINGS IN THE INSTANT APPLICA TION THAT IT WAS A COMMUNICATION GAP ON ACCOUNT OF HIS ILL HEALTH AND THEREFORE , HE COULD NOT APPEAR BEFORE THE BENCH ON 04 - 03 - 2019 . LEARNED DEPARTMENTAL REPRESENTATIVE IS FAIR ENOUGH IN NOT DISPUTING ALL THESE AVERMENTS . I THEREFORE RECALL THE ORDER D ATED 22 - 03 - 2019 DISMISSING THE MAIN APPEAL EX - PARTE ON ACCOUNT OF CIRCUMSTANCES BEYOND ASSESSEES CONTROL. THIS MISC. APPLICATION NO. 115/KOL/2019 IS ALLOWED. 2 M.A. NO. 115/KOL/2019 ARISING OUT OF I.T.A. NO. 2259/KOL/2018 & I.T.A. NO. 2259/KOL/2018 ASSESSMENT YEAR: 2008 - 09 SRI ASHOKE KUMAR GHOSH 2 3 . I NEXT PROCEED TO DEAL WITH MAIN APPEAL ITSELF ITA NO. 2259/KOL/2018 WITH THE CONSENT OF B OTH THE LEARNED REPRESENTATIVES. THE ASSESSEES SOLE SUBSTANTIVE GROUND CANVASSED IN THE INSTANT MAIN APPEAL SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES ACTIONS TREATING THE CAPITAL INTRODUCED OF RS. 8 LAKHS AS UNEXPLAINED. 4 . LEARNED COUNSEL INVITES MY ATTENTION TO THE ASSESSMENT ORDER DATED 06 - 12 - 2016 APPLYING G.P ON UNDISCLOSED SALES OF RS.35,19,795/ - @ 3.5%. HIS CASE BEFORE THE ASSESSING OFFICER WAS THAT HE HAD UTILIZED THE IMPUGNED UNEXPLAINED AMOUNT OF RS. 8 LAKHS FOR LOCAL PURCHASES FORMING P ART OF HIS CORRESPONDING SALES. MR. CHOUDHURY, FAILS TO REBUT THIS CLINCHING THAT THE SALES HA VE ALREADY BEEN ASSESSED AS ESTIMATED PROFIT RATE. I THEREFORE TAKE INTO ACCOUNT THE ASSESSEES PLEA OF ALLEGED DOUBLE ADDITION AS WELL AS HIS FAILURE IN EXPL AINING THE SOURCE OF THE IMPUGNED SUM OF RS. 8 LAKHS TO CONCLUDE THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN THIS CASE A LUMPSUM AMOUNT OF RS. 1 LAKH IS ADDED . THE ASSESSEE GETS PART RELIEF OF RS. 7 LAKHS. IT IS CLEAR THAT INSTANT ESTIMATION SHALL N OT BE TAKEN AS A PRECEDENT IN ANY OTHER CASE. 5. THE A SSESSEES MAIN APPEAL ITA NO. 2259/KOL/2018 FOR THE A.Y 20 14 - 15 IS PARTLY ALLOWED IN FOREGOING TERMS . ORDER PRONOUNCED IN THE COURT ON 09 - 08 - 2019 SD/ - [ S.S.GODARA ] JUDICIAL MEMBER DATED : 09 - 08 - 2019 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1 . APP LICANT /ASSESSEE: SHRI ASHOKE KUMAR GHOSH 97/A SOUTH SINTHE ROAD, KOLKATA - 30. 2. RESPONDENT/DEPARTMENT: THE I.T.O. WARD 43 (3), KOL KATA. 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR H.O.O/D.D.O KOLKATA