ALOK KUNDU,HOWRAH vs. I.T.O WD - 47(3),KOLKATA, KOLKATA

This appeal by assessee is arising out of order of CIT(A)-XXX, Kolkata vide Appeal No. 262/CIT(A)-XXX/Wd-47(3)/2010-11 dated 20.11.2012. Assessment was framed by ITO, Wd- 47(3), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 29.12.2010.

The only issue in this appeal of assessee is against the order of CIT(A) confirming the action of AO in making addition of purchase of land amounting to Rs.2,69,535/-. 3. At the outset, Ld. Counsel for the assessee stated that this issue of unexplained investment is arising from AYs 2006-07, 2007-08 and the year under consideration 2008-09 also. He referred to Tribunal’s decision for AYs 2006-07 and 2007-08 in and 598/Kol/2013 wherein the Tribunal has set aside the issue to the file of the Act vide order dated 27.11.2015. Ld. Counsel for the assessee as well as the Ld. DR fairly agreed that the Tribunal exactly on similar facts is set aside the issue to the file of AO in ITA Nos. 597 & 598/Kol/2013 in assessee’s own case for AY 2006-07 and 2007-08. Hence, taking a consistent view, we also set aside this issue to the file of AO for fresh adjudication. Appeal of assessee is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court. Sd/- Sd/- (Waseem Ahmed) (Mahavir Singh) Accountant Member Judicial Member Dated : 29th January, 2016 Jd. Sr. P.S