Shri Indrasis Acharya, Kolkata V. ITO, Ward - 59(3), Kolkata

MA 213/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7864 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 20-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT] M.A. 213/KOL/2018 (ARISING OUT OF ITA NO. 73/KOL/2017) ASSESSMENT YEAR: 2006-07 SHRI INDRASIS ACHARYA...................................................................................................APPELLANT FLAT NO. 10, 43/6 MURARIPUKUR ROAD, KOLKATA 700 067. [PAN: ADHPA 7494 A] ITO, WARD 2(3) ASANSOL......................................RESPONDENT 54, G.T. ROAD, APCAR GARDEN (WEST), ASANSOL 713 304. APPEARANCES BY: SHRI INDRANIL BANERJEE, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 04, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 04, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL DATED JULY 18, 2018 PASSED IN ITA NO. 73/KOL/2017. 2. AS SUBMITTED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITERATED BY HIS LEARNED COUNSEL AT THE TIME OF HEARING, THE ORDER OF THE TRIBUNAL DATED JULY 18, 2018 (SUPRA) ALLEGEDLY CONTAINS THE FOLLOWING MISTAKES: 1. WHILE, VIDE PARA 3, 4 AND 5 OF THE CONCERNED ORDER, IT HAD BEEN OBSERVED THAT THE UNDERLYING APPEAL AND THE CORRESPONDING GROUNDS (ANNEX-3) HAD BEEN CONCERNED WITH THE ADDITION OF RS. 1,84,102/-, EFFECTED BY THE LD. CIT(A), OUT OF TOTAL DEPOSIT OF RS. 2,10,011/-, THE ACTUAL ADDITION, SO UPHELD IN THE FIRST APPEAL, HAD, VIDE THE GROUND NO. 2 (ANNEX- 3), INSTEAD, AMOUNTED TO RS. 2,42,225/-. 2 MA NO. 213/KOL/2018 ASSESSMENT YEAR: 2006-07 SHRI INDRASIS ACHARYA 2. CONSEQUENTLY, NEITHER OF THE ABOVE AMOUNT OF RS. 2,10,011/- AND RS. 1,84,102/-, SO FORMING THE BASIS OF THE OBSERVATIONS AND THE EVENTUAL ADJUDICATION HAD EVER BEEN PERTINENT TO THE CAPTIONED APPEAL, SO ADJUDICATED UPON. 3. VIDE GROUND NO. 3 (ANNEX-3), THE ADDITION OF RS. 1,07,800/- COMPRISING THREE DIFFERENT RECEIPTS/CREDITS, HAD BEEN DISPUTED, IN THE LIGHT OF UK-INDIA DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA) AND NECESSARY ARGUMENTS WITH REFERENCE TO THE PAPER BOOK, HAD BEEN DULY INCORPORATED IN THE WRITTEN ARGUMENT (ANNEX-2). HOWEVER, THE SAME HAD NOT BEEN DISPOSED OF BY MEANS OF SEPARATE ADJUDICATION. 4. LASTLY, THE WRITTEN SUBMISSION (ANNEX-2), SUBSTANTIATING THE FACTS, PRESENTED BY MEANS OF DOCUMENTARY EVIDENCE COMPRISED IN THE PAPER BOOK (RUNNING INTO 47 PAGES) HAD BEEN OMITTED TO BE CONSIDERED, WHILE NARRATING THE FACTS AND ADJUDICATING UPON IT. 3. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERVED THAT REVISED GROUNDS WERE FILED BY THE ASSESSEE DURING THE COURSE OF HEARING, OF HIS APPEAL BEFORE THE TRIBUNAL AND DURING THE COURSE OF HEARING ONLY THE ISSUE RELATING TO ADDITION TO RS. 2,10,011/- MADE BY THE AO AND SUSTAINED BY THE LD. CIT(A) TO THE EXTENT OF RS. 1,84,102/- ON ACCOUNT OF VARIOUS CREDITS APPEARING IN THE BANK ACCOUNT OF THE ASSESSEE BY TREATING THE SAME AS UNEXPLAINED WAS ARGUED BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE. THE RELEVANT NOTINGS MADE IN THE LOG BOOK SHOW THAT A LIMITED RELIEF WAS SOUGHT BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE BY SEEKING THAT THE MATTER MAY BE SENT BACK TO THE AO FOR GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO EXPLAIN THE RELEVANT CREDITS APPEARING IN HIS BANK ACCOUNT. IT WAS SUBMITTED BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE IN THIS REGARD THAT THE CASE OF THE ASSESSEE WAS NOT PROPERLY REPRESENTED BEFORE THE AUTHORITIES BELOW AND THE RELEVANT DOCUMENTARY EVIDENCE WAS NOT FILED. THIS LIMITED RELIEF SOUGHT BY THE AUTHORISED 3 MA NO. 213/KOL/2018 ASSESSMENT YEAR: 2006-07 SHRI INDRASIS ACHARYA REPRESENTATIVE OF THE ASSESSEE HOWEVER WAS NOT ALLOWED BY THE TRIBUNAL AFTER HAVING FOUND THAT SUFFICIENT OPPORTUNITY HAD BEEN GIVEN BY THE A.O. AS WELL AS BY THE LD. CIT(A) TO THE ASSESSEE TO EXPLAIN THE RELEVANT CASH CREDITS AND THE ASSESSEE HAD FAILED TO AVAIL SUCH OPPORTUNITY WITHOUT THERE BEING ANY COGENT OR CONVINCING REASON. THERE WAS NO REFERENCE WHATSOEVER MADE BY THE AUTHORISED REPRESENTATIVE TO ANY DOCUMENT OR WRITTEN ARGUMENT PLACED IN THE PAPER BOOK DURING THE COURSE OF HEARING BEFORE THE TRIBUNAL NOR ANY ARGUMENT ON THE MERIT OF THE ISSUE WAS RAISED BY HIM. I, THEREFORE, HOLD THAT THERE IS NO MISTAKE MUCH LESS A MISTAKE APPARENT FROM THE RECORD IN THE ORDER OF THE TRIBUNAL AS ALLEGED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION. I, THEREFORE, DISMISS THE SAID MISCELLANEOUS APPLICATION BEING DEVOID OF ANY MERIT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH JANUARY, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 04/01/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI INDRASIS ACHARYA, FLAT NO. 10, 43/6 MURARIPUKUR ROAD, KOLKATA 700 067. 2. ITO, WARD 59(3), KOLKATA. 4 MA NO. 213/KOL/2018 ASSESSMENT YEAR: 2006-07 SHRI INDRASIS ACHARYA 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA