MANAS KUMAR DAS,PURBA MEDINIPUR V. ITO, WARD 27(3), , HALDIA

ITA 1011/KOL/2025

AI Insights

This case involves an appeal by the assessee, Manas Kumar Das, against the order of the CIT (A), which confirmed the addition made by the AO. The addition represented the difference between the costs of a flat purchased by the assessee and his wife and the loan taken from LIC for the purchase. The assessee argued that all payments were made through cheques and that his wife had disclosed her share in the flat purchase in her income tax return. The revenue contended that the assessee and his wife did not appear before the AO when notices were served, and that cash was introduced into the books before the cheques were issued. The tribunal found that the AO and CIT (A) had not considered the evidence properly and restored the matter to the AO for a fresh assessment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712060 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2015-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR NASKAR
• Assessee Lawyers: SOUMITRA CHOUDHURY
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No. 1011/KOL/2025 (नििाारण वर्ा / Assessment Year :2015-16) Manas Kumar Das Dakshin Mechogram, P.O.-Uttar mechogram, Purba Medinipur, West Bengal-721139 Vs ITO Ward 27(3), Haldia Aaykar Bhavan, Basudebpur, P.O.Khanjan Chak, Haldia, Purba Medinipur, West Bengal-721602 PAN No. : AGEPD 3247 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Soumitra Choudhury, AR राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR सुनवाई की तारीख / Date of Hearing : 23/07/2025 घोषणा की तारीख/Date of Pronouncement : 23/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT (A), NFAC in appeal No. ITBA/NFAC/S/250/2024-25/1074338656(1) vide order dated 11.03.2025 for A.Y. 2015-16. 2. Shri Soumitra Choudhury, ld AR appeared on behalf of the assessee. The assessee is also appeared in person. Shri Shankar Naskar, ld.Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR that the only issue in assessee's appeal was against the action of the ld. CIT(A) in confirming the addition made by the AO representing the difference between the costs of the flat purchased by the assessee and his wife and the loan taken by the assessee from the LIC for the purchase of the same. It was the submission that all Printed from counselvise.com ITA No.1011/KOL/2025 2 payments have been made through cheque. Ld. AR drew my attention to page 36 of the paper book which is a break-up of the payments made. The ld. AR also drew my attention to the bank pass book to submit that the payments have been made through bank. It was further submitted that the assessee's wife has also filed her return of income disclosing her share in the purchase of flat. It was the submission that the additions were not called for in the hands of the assessee. 4. In reply, ld. Sr. DR submitted that the assessee has not appeared before the ld. AO nor the assessee's wife when the notices were served. It was the submission that the assessee has not proved the transactions. It was further submitted that the AO has categorically mentioned that cash has been introduced in the book of the assessee before the cheques were issued. He vehemently supported the orders of the ld. AO and ld. CIT(A). 5. I have considered the rival submissions. A perusal of the assessment order page 5 clearly shows that the AO has given four reasons for making the addition. The reasons are basically that the evidences have not been produced before the AO. A perusal of the order of the ld. CIT(A) also clearly shows that the ld. CIT(A) has confirmed the order of the ld. AO on account of non-production of the evidence before the AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld AO for readjudication after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate with the AO in the readjudication proceedings positively. Printed from counselvise.com ITA No.1011/KOL/2025 3 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/07/2025. Sd/-d/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 23/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "