Shri Bidhan Chandra Roy, Howrah v. ITO, Ward - 54(4), Kolkata, Kolkata

ITA 618/KOL/2010 | 2005-2006
Pronouncement Date: 28-05-2010

Appeal Details

RSA Number 61823514 RSA 2010
Assessee PAN ACQPR4035C
Bench Kolkata
Appeal Number ITA 618/KOL/2010
Duration Of Justice 1 month(s) 30 day(s)
Appellant Shri Bidhan Chandra Roy, Howrah
Respondent ITO, Ward - 54(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2010
Appeal Filed By Assessee
Bench Allotted B
Tribunal Order Date 28-05-2010
Date Of Final Hearing 20-05-2010
Next Hearing Date 20-05-2010
Assessment Year 2005-2006
Appeal Filed On 29-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI JM & HONBLE SRI B . C. MEENA AM] I.T.A. NO.618/KOL/2010 ASSESSMENT YEAR: 2005-06 SRI BIDHAN CHANDRA ROY -VS- INCOME-TAX OFFICER WD-54(4) KOLKATA (PA NO.ACQPR 4035 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI S. M. SURANA RESPONDENT BY : SRI B. R. PURAKAYASTHA O R D E R PER D. K. TYAGI JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A) KOLKATA DATED 27 TH JANUARY 2010 FOR ASSESSMENT YEAR 2005-06. 2. IN THIS APPEAL THE ASSESSEE IS AGGRIEVED BY TH E ORDER OF THE LD. CIT(A) IN NOT ALLOWING ADDITIONAL GROUND TAKEN BY THE ASSESSEE BE FORE HIM IN RESPECT OF THE DEDUCTION U/S. 80C OF THE I. T. ACT. THE LD. CIT(A) HAS DISM ISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT NO EVIDENCE WAS FURNISHED BEFORE HI M TO INDICATE THAT THE ASSESSEE HAD MADE LIC PAYMENT OF RS.3 89 280/-. BEFORE US THE EVIDENCE IN RESPECT OF PAYMENT OF LIC HAS BEEN FILED. SINCE IT REQUIRES VERIFICATION AT THE END OF THE AO THE MATTER IS RESTORED BACK TO HIS FILE TO CONSIDER THE DEDUCTION U/S. 80C AFTER NECESSARY VERIFICATION. THEREFORE THE APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 28. 5.10 SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28TH MAY 2010 COPY TO : 1. SRI BIDHAN CHANDRA ROY 37/1/1 UMESH BANERJEE LANE HOWRAH-711 101 2. ITO WARD-54(4) KOLKATA. 3. CIT(A) KOLKATA. 4. CIT KOLKATA. 5. D.R. ITAT KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT. KOLKATA