ACIT, CIRCLE-3, SURI, BIRBHUM, BIRBHUM vs. SRI SAROJIT KUMAR DEY, BIRBHUM
In the result, the appeal of the revenue is dismissed
ITA 2218/KOL/2014[2010-2011]Status: DisposedITAT Kolkata22 Sept 2017AY 2010-2011
Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2218/Kol/2014 Assessment Year: 2010-11 Acit, Circle-3, Suri.............................……………………………………………………Appellant Aayakar Bhawan, Lalkuthipara Suri, Birbhum -731101 Shri Sarojit Kr. Dey……………….......................................................................Respondent Ahmadpur, Birbhum West Bengal, Pin - 731201 [Pan: Adqpd8637B] Appearances By: Shri Kalyan Nath, Addl. Cit Appearing On Behalf Of The Revenue. None Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 14, 2017 Date Of Pronouncing The Order : September 22, 2017 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Learned Cit (Appeals) Asansol Dated 13.10.2014 On The Following Grounds: 1. On The Facts & Circumstances Of The Case, The Ld. Cit (A) Was Not Justified In Holding Rejection Of The Assessee’S Default In Complying The Provisions Of Section 194C(6) & (7). 2. On The Facts & In The Circumstances Of The Case The Ld. Cit (A) Erred In Deleting The Addition Of Rs. 75,82,759/- & Rs. 38,11,909/-. 3. On The Facts & Circumstances Of The Case The Ld. Cit (A) Was Not Correct In Law As Well As In Fact In Deleting The Addition Of Rs. 7,00,000/- Taking The Plea Of Section 40(A)(Ia) Which Was Quoted By Mistake In His Order Though The Ao At The Beginning Narrated The Expenses As Per Section 192 Of The I.T. Act, 1961. 2. The Assessee In The Present Case Is An Individual Who Is Engaged In The Business Of Running Country Spirit Bottling Plant Cum Warehouse. The Return Of Income For The Year Under Consideration
Section 143(3)Section 192Section 194CSection 194C(6)Section 194C(7)Section 200(3)Section 40
192 of the I.T. Act, 1961. 2. The assessee in the present case is an individual who is engaged in the business of running country spirit bottling plant cum warehouse. The return of income for the year under consideration
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I.T.A. No. 2218/Kol/2014
Assessment Year: 2010-11
Shri Sarojit Kr. Dey was filed by him on 11.10.2010 declaring a total
