ACIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA V. SAUMYA LANTECH DRILLING SERVICES PVT. LTD., KOLKATA

ITA 203/KOL/2025

AI Insights

The case involves an appeal by the revenue against the order of the CIT(A) which favored Saumya Lantech Drilling Services Pvt. Ltd. The revenue's appeal was based on the grounds that the assessee had not paid the deducted TDS within the due date, specifically concerning a payment of Rs.2,28,48,500. The CIT(A) had earlier ruled in favor of the assessee, acknowledging that the TDS was indeed deducted and paid, though part of it was delayed. The tribunal, after reviewing the submissions and evidence presented, including the challan of payment, agreed with the CIT(A)'s decision and dismissed the revenue's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774306 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 24-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SONU JAIN
• Keywords: TDS
• Section: 40(a)(ia)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No.203/Kol/2025 Assessment Year: 2012-13 ACIT, Central Circle-4(3), Kolkata Vs Saumya Lantech Drilling Services Pvt. Ltd. BJ-311, Sector II, Salt Lake North 24 PGS, Kol – 700091. (PAN: AANCS7052C) (Appellant) (Respondent) Assessee by : Shri Sonu Jain, AR Revenue by : Shri S. B. Chakraborthy, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 02.09.2025 ORDER Per Bench : This is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11321/2017-18 dated 28.09.2024. 2. Shri Sonu Jain represented on behalf of the assessee and Shri S. B. Chakraborthy, Sr. DR represented on behalf of the revenue. 3. The appeal has been filed by the revenue with a delay of 24 days. The revenue has filed an application for condonation of delay. The reasons in the application are plausible and valid. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off the appeal on merits. Printed from counselvise.com ITA No.203/Kol/2025 Saumya Lantech Drilling Services Pvt. Ltd. 2 4. It was submitted by the ld. Sr. DR that the Assessing Officer had made a disallowance by invoking provisions of section 40(a)(ia) of the Act in respect of non-deduction of TDS in respect of payment of Rs.2,28,48,500/-. It was the submission that the amount had been deducted but was not paid during the year. It was the submission that the amount having been paid beyond the due date. Therefore, the order of the ld. CIT(A) is liable to be reversed. 5. We have considered the rival submissions. The facts in the present case clearly show that the assessee has deducted the TDS and has paid the same to the account of the Central Government. This has also confirmed by the ld. AR and the challan of the payment of the same has also been produced. It was the submission that only a part of the payment was delayed and therefore the order of the ld. CIT(A) is liable to be upheld. Admittedly, it is clear that the TDS in respect of payments have been made by the assessee. This is only a small amount of Rs.27,752/- which has been paid on 29.09.2013. We are of the view that the order of the ld. CIT(A) does not require any interference. 6. In the result, the appeal of the revenue is dismissed. Kolkata, the 2nd September, 2025. Sd/- Sd/- [Rajesh Kumar] [George Mathan] लेखा सदèय/Accountant Member ÛयाǓयक सदèय/Judicial Member Dated: .08.2025. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR), Printed from counselvise.com ITA No.203/Kol/2025 Saumya Lantech Drilling Services Pvt. Ltd. 3 //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "