TaxTMI 
TaxTMI 
2019 (11) TMI 744
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....08-09 and 2009-10 in case Nos. 124/CIT(A)/ASI/Cir-2/BWN/2008-09, 68/XXXII/11-12/R&T/2(3)/BWN/Kol, 65/XXXII/11-12/Cir-2/ASL/R&T/Kol & 255/CIT(A)/ASL/ACIT/Cir-2/BWN/2011- 12; respectively involving proceedings u/s 147 r.w.s. in first AY and u/s 143(3) of the Income Tax Act, 1961; in short 'the Act' respectively. Heard both the parties. Case file(s) perused. 2. It emerges during the course of hearing that assessee's instant four cases involve identical / inter-connected issues. His multi folded substantive ground raised in all these assessment years challenge correctness of lower authorities action making various disallowance(s) / addition(s). Most prominent of the said disallowance(s) / addition(s) relate to alleged embezzlement of fund....
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....otice dated 11.04.2014 in the lower appellate proceedings as under:- "To Sk. Abdul Sabir Golahat, Nimtala Masjid, P.O. Sripally, P.S. & Dist. Burdwan Pin 713103. Sub: Proposal for enhancement of income under the provisions of sec. 251(2) of the Income Tax Act, 1961 in relation to the appellate proceeding pending for the assessment year 2006-2007. Ref:- Appeal No.124/CIT(A)/ASL/Cir-2/BWN/08-09, for the Assessment Year 2006-2007. Sir, Please refer to the above. In connection with the appellate proceedings for the assessment year 2006- 2008,. I am of the considered opinion, that certain income needs to be enhanced within the scope of sec.251(1) of the I.T....
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....elation your letter No.SAS/AAY/03/04/14 dated 03.04.2014 whereby you have desired to withdraw the appeal preferred by you on 05.02.2009, it is stated that such an action on the part of the undersigned is not permitted under the scheme of the IT Act, 1961. Your reply in writing should reach my office on or before 6.04.2014 positively. In case of any non compliance on your part on such date, it will be presumed that you have no objection to the proposed enhancement of income. Please note that no adjournment will be allowed in this case as the pending appellate proceeding needs to be finalized within the time frame given by the Hon'ble High Court at Calcutta." It is vehemently contended at the Revenue's behest....
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....sment year(s). Learned counsel is fair enough in making it clear that the assessee does not press for its former two substantive grounds pleading lack of opportunity of hearing and validity of sec. 148 proceedings in AY 2006-07 in ITA No.89/Kol/2015. We therefore decline these two grounds as not pressed. 5. The assessee's next substantive ground in assessment year 2006-07 is that the CIT(A) has erred in law and on facts in restricting the Assessing Officer's action disallowing its expenditure of Rs.8,21,119/- to Rs.7,33,184/- only in the lower appellate proceedings. Learned departmental representative fails to rebut the clinching fact that the impugned addition is based on estimation only than any lack of nexus with the assessee's tradin....
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....nflated purchases @ 3% in his hands. 8. Learned departmental representative first of all submitted that the assessee's instant additional ground deserves to be declined since raised at a belated stage. We find no merit in Revenue's foregoing technical plea going by hon'ble apex court's landmark decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in tribunal's special bench order in All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) that we can very well entertain such an additional ground in order to determine the correct tax liability of a taxpayer provided all the relevant facts are already on record. Going by the very analogy, we admit the assessee's ....
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....r 2008-09. The assessee's first substantive ground is dismissed as general in nature. It transpires from a perusal of the instant appeal that the assessee's substantive grounds No. 3 to 6 seek to delete disallowance(s) / addition(s) of Rs. 2.45 lakh, Rs.633,000/-, Rs.30,514/- and Rs.316,269/- on account of capital investment of the partnership firm M/s Nataraj Rice Mill, fuel & lubricants expenses and depreciation, disallowance of Rs.29,014/- of donation of subscription and godown on account of nondeduction of TDS; respectively. Both the learned representatives submitted in unison since we have restore the impugned issues back to the Assessing Officer (supra) the instant issues may also follow suit since the same adjudicate afresh factual v....