Income Tax Appellate Tribunal - Kolkata
Mukul Roy, Siliguri vs Assessee
आयकर अपीलीय अधीकरण, Ûयायपीठ - "वी", कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH "B", KOLKATA
(सम¢)Before ौी बी.
बी. आर.
आर. िमƣल
िमƣल,् Ûयायीक सदःय एवं/and
Shri B.R.Mittal, Judicial Member.
ौी सी.
सी.डȣ.
डȣ.राव, लेखा सदःय
Shri C.D. Rao, Accountant Member
आयकर अपील संÉया / ITA
Nos. 190 & 192/Kol/2010
िनधॉरण वषॅ/Assessment Years: 2003-04 & 2004-05
-वनाम-
(अपीलाथȸ/APPELLANT ) -Versus- (ू×यथȸ/RESPONDENT)
Mukul Roy, Siliguri JCIT, Range-2, Siliguri
(PAN:ADEPR 8586R)
अपीलाथȸ कȧ ओर से/ For the Appellant: Shri Subash Agarwal
ू×यथȸ कȧ ओर से/For the Respondent: Shri Piyush Kolhe
आदे श/ORDER
सी.
सी.डȣ.
(सी डȣ.राव)
राव लेखा सदःय
Per Shri C.D.Rao, A.M.
These two appeals are preferred by the Assessee against the orders of the C.I.T.(A), Siliguri both dated 20.11.2010 for the assessment years 2003-04 and 2004- 05 respectively.
2. The effective only issue involved in appeal No. 190/Kol/2010 is relating to the deletion of penalty imposed by the AO under section 271D of the I.T. Act and the effective only issue involved in appeal no. 192/Kol/2010 is relating deletion of penalty imposed by the AO under section 271E of the I.T. Act
3. At the time of hearing before us, the Ld. Counsel, appearing on behalf of the Assessee, has prayed before the Bench that the additional evidences i.e. affidavits from the lenders and the confirmation letters may be admitted and further submitted that the assessee will suffer irreparable loss, if the same are not admitted. He further requested that this matter may be set aside to the file of the AO and the assessee will be in a position to substantiate his case.
4. On the other hand, the Ld. D.R. heavily relied on the orders of the AO and further submitted that the affidavits dated 16.8.10 filed by the assessee, even if they are admitted, will not serve any purpose of the assessee, since he has taken a fresh plea and all these loan creditors are relatives of the assessee. Therefore, he requested to confirm the orders of the revenue authorities.
5. After hearing the rival submissions and on careful perusal of the materials available on record and irrespective of the fact whether the additional evidences will support the case of the assessee or not, keeping in view the above facts and in the interest of justice, we consider to give one more opportunity to the assessee to substantiate his case before the AO. Therefore, we set aside the matter to the file of the AO to re-decide the same, after considering the additional evidences and after giving proper opportunity of being heard to the assessee.
6. In the result, the appeals of the Assessee are allowed for statistical purposes..
यह आदे श Ûयायालय मɅ सुनाया गया है ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.2010.
Sd/- Sd/-
बी.
बी. आर.
आर. मीƣल,् Ûयायीक सदःय सी.
सी.डȣ.
डȣ.राव, लेखा सदःय
B.R.Mittal, Judicial Member C.D. Rao, Accountant Member
(तारȣख)
तारȣख) Date: 30.11.2010
MST(Sr.P.S.)
आदे श कȧ ूितिलǒप अमेǒषतः-
Copy of the order forwarded to:
1. Mukul Roy, P.O, M/s P.M. Enterprises, Roy Bhawan, Bagdogra, Siliguri
2. JCIT, Range-2, Siliguri
3. The CIT(A),
4. The CIT
5. DR, Kolkata Benches, Kolkata स×याǒपत ूित/True Copy, आदे शानुसार/ By order, Deputy /Asst. Registrar, ITAT, Kolkata Benches 2 .
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