Ranjit Makal, Kolkata V. DCIT, Circle -50, Kolkata, Kolkata

MA 60/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8709 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 11-05-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] $ $ % $ $ % $ $ % $ $ % !& !& !& !& /M. A. NO. 60/KOL/2012 IN !& !& !& !& /IN I.T.A NO. 600/KOL/2011 #%' () #%' () #%' () #%' ()/ // / ASSESSMENT YEAR: 2006-07 RANJIT MAKAL VS. DEPUTY COMMISSIONER OF INCOM E-TAX, (PAN:AHZPM8947L) CIRCLE-50, KOLKATA ( /APPLICANT ) (+,-/ RESPONDENT ) DATE OF HEARING: 15.06.2012 DATE OF PRONOUNCEMENT: 15.06.2012 . / /FOR THE APPLICANT: SHRI K. M. ROY +,- . / /FOR THE RESPONDENT: SHRI P. S. DUTTA 0 / ORDER IMMEDIATELY UPON CONCLUSION OF HEARING OF THIS M.A ON 15TH JUNE, 2012, THE BENCH PASSED THE FOLLOWING ORDER: 15TH JUNE, 2012 GROUND NO. 1 OF ASSESSEES MA IS DISMISSED GROUND NO.4 OF ASSESSEES MA IS ALLOWED AND ORDER QUA THIS IS RECALLED. ORDER PRONOUNCED IN OPEN COURT. DETAILED ORDER WILL FOLLOW . IN ACCORDANCE WITH THE ABOVE, THE REASONED ORDER IS NOW SET OUT AS FOLLOWS: PER MAHAVIR SINGH, JM/ ' #!' ' #!' ' #!' ' #!' , : THROUGH THIS MISC. APPLICATION REVENUE HAS REQUIRED THE BENCH TO RECALL THE TRIBUNALS ORDER DATED 02.12.2011 BY STATING THAT THE FOLLOWIN G APPARENT MISTAKES ARE ON RECORD IN THE ORDER OF THE TRIBUNAL: GROUND NO. 2 DAMAGE CHARGE ARRIVING AT THE REASONS ARRIVING FOR THE ORDER IS NOT CLEARLY S TIPULATED IN ORDER. FURTHER , THE EVIDENCE OF THE APPELLANT HAS NOT BEEN COSIDERED. 2. AFTER HEARING BOTH THE SIDES, WE FIND THAT THE T RIBUNAL HAS CONSIDERED THE ISSUE AND EVEN CONSIDERED THE DOCUMENTS BY GIVING FOLLOWING FINDIN G IN PARA 10: 10. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE RECORDS OF THE CASE. THE ASSESEES CLAIM IS THAT ON ACCOUNT O F DISTURBANCES BY POLITICAL PARTIES, THE WORK HAD TO BE GIVEN UP. IN SUPPORT OF HIS CONTENT ION, THE ASSESSEE HAS FILED A PAPER CUTTING FROM BENGALI NEWSPAPER DATED 01.06.2009 AT PAGE 18. THEREFORE, THE SAID NOTING CANNOT BE CONSIDERED. THE ASSESSEE HAD TO SUBSTANT IATE THE CIRCUMSTANCES UNDER WHICH THE DAMAGES HAD BEEN PAID. THE ASSESSING OFFICER H AS POINTED OUT FOUR CONDITIONS, IN 2 MA NO. 60/K/2012 RANJIT MAKAL A. Y 2006-07 WHICH DAMAGES COULD BE ALLOWED. THE ONUS WAS ON TH E ASSESSEE TO SUBSTANTIATE HIS CLAIM. MERE PAYMENT THROUGH CHEQUE DOES NOT SUFFIC E THE ASSESSEES CLAIM. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. CALCUTTA AGENC Y LIMITED (19 ITR PAGE 191) HAS HELD AS UNDER: RESPECTFULLY FOLLOWING THE JUDGMENT OF HONBLE SUPR EME COURT (SUPRA), WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD. CIT(A ). RESULTANTLY, GROUND NO.2 OF THIS APPEAL IS DISMISSED. IT MEANS THAT THERE IS NO MISTAKE APPARENT FROM RE CORD IN THE ORDER OF TRIBUNAL. THE ASSESSEE WANTS TO REVIEW OF THE ORDER OF THE TRIBUNAL, WHICH CANNOT BE DONE. HENCE, THIS ISSUE OF ASSESSEES M.A IS DISMISSED. 3. AS REGARDS GROUND NO. 4 REGARDING DONATION, WE F IND THAT THE TRIBUNAL HAS NOT ADJUDICATED THE ISSUE IN ITS ORDER. HENCE, WE RECA LL THIS GROUND OF APPEAL. THIS GROUND OF ASSESSEES MA IS ALLOWED. 4. IN THE RESULT, THE ASSESSEES MISC. APPLICATION IS PARTLY ALLOWED. 5. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- , ' #!' ' #!' ' #!' ' #!' , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED :15TH JUNE, 2012 23 #%45 #6 JD.(SR.P.S.) 0 . ##$ 7$(8- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT SHRI RANJIT MAKAL, 105, DUTTABAD ROAD , SALT LAKE CITY, KOLKATA-64. 2 +,- / RESPONDENT DCITL, CIRCLE-50, KOLKATA. . 3 . #0% ( )/ THE CIT(A) , KOLKATA 4. CIT, KOLKATA 5 . ?#@ #% / DR, KOLKATA BENCHES, KOLKATA +$ #/ TRUE COPY, 0%/ BY ORDER, ' !5 /ASSTT. REGISTRAR .