IQBAL M. SAYED, NAVI MUMBAI V. DCIT 22(3), NAVI MUMBAI

CO 201/MUM/2009

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8776 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 8 month(s) 2 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-06-2013
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: I
• Next Hearing Date: 30-10-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 12-10-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMAR SINGH

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL,MUMBAI - I BENCH. . .. . . .. . , ,, , / !' !' !' !' , ! ! ! ! BEFORE S/SH. I.P. BANSAL, JUDICIAL MEMBER & RA JENDRA, ACCOUNTANT MEMBER ./ C.O.NO. 201/MUM/2009, (ARISING OUT OF ITA NO. 2576/MUM/2009) # # # # $ $ $ $ / ASSESSMENT YEAR-2005-06 IQBAL M. SAYED, 416 B, PERSEPOLIS, PLOT NO. 74, SECTOR-17, VASHI, NAVI MUMBAI. VS. DCIT 22(3), 3 RD FLOOR, TOWER NO.6, VASHI RLY. STATION COMPLEX, VASHI , NAVI MUMBAI. PAN: AMZPS2897Q ( %& / APPELLANT ) ( '(%& / RESPONDENT ) %& %& %& %& ) ) ) ) ! !! ! / APPELLANT BY :MS. RITIKA AGARWAL '(%& * ) ! / RESPONDENT BY : PRADEEP KUMAR SINGH # # # # * ** * +, +, +, +, / DATE OF HEARING : 14-06-2013 -.$ * +, / DATE OF PRONOUNCEMENT : 14-06-2013 # # # # , 1961 * ** * 254) ! !! ! +/+ +/+ +/+ +/+ !0 !0 !0 !0 ORDER U/S.254OF THE INCOME-TAX ACT,1961(ACT) PER RAJENDRA, A.M. ASSESSEE, AN INDIVIDUAL, HAS FILED A MISCELLANEOUS APPLICATION WITH REGARD TO THE ORDER PASSED BY THE ITAT ON 21.11. 2012 FOR THE ASSESSMENT YEAR (AY ) 2005-06. IT WAS SUBMITTED THAT ASSESSEE HAD FILED ADDITIONAL GROUNDS UNDER RULE 11 OF THE I TAT RULES, 1962 (RULES). AS PER THE ASSESSEE FOLLOWING ADDITIONAL GROUND WAS RAISED BY HIS LETTE R DATED 03 RD AUGUST, 2011: I ) BECAUSE, LD. CIT(A) ERRED IN LAW AND ON FACTS IN CO NFIRMING THE DISALLOWANCE BY INVOKING SECTION 40(A)(IA) OF THE INCOME-TAX ACT, 1961 MADE BY LD A O OF RS. 48,57,997/ WHICH IS PURELY IN NATURE OF PAYMENTS MADE TO VARIOUS LABOURERS THR OUGH MUKADAMS, IGNORING THAT THE APPELLANT HAD NO LIABILITY TO DEDUCT TDS U/S I 94C OF THE ACT ON SUCH EXPENSES WHICH HAS BEEN ACCEPTED BY LD CIT(A) IN SUBSEQUENT YEARS FOR - AY-2006-2007 AND AY-2007.2008 (II) BECAUSE LD. CIT(A) ERRED IN LAW AND ON FACTS I N CONFIRMING THE ABOVE DISALLOWANCE IGNORING THE FACT THAT OUT OF TOTAL EXPENSE OF RS.4 8,57.997/ APPELLANT HAS ALREADY PAID RS.37,42,885 /- AND ONLY RS. 11,91,729/- IS PAYABLE AT THE YEAR END . IT WAS FURTHER SUBMITTED THAT WHILE DISPOSING THE APPEALS AND CROSS OBJECTIONS FOR THE AY 2005- 06 ABOVE REFERRED ADDITIONAL GROUNDS REMAIN UN-ADJU DICATED, THAT FOR THE AY. 2006-07 SIMILAR ISSUE WAS RESTORED BACK TO THE FILE OF THE AO. 2. WE HAVE PERUSED THE RECORD AND FIND THAT CLAIM MADE BY THE ASSESSEE IS CORRECT.WHILE DECIDING THE APPEAL FOR AY.2006-07 WE HAVE RESTORED THE MATT ER;WITH REGARD TO DISALLOWANCE MADE U/S 40 (A)(IA) OF THE ACT;TO THE FILE OF THE AO.FOLLOWING THE SAME WE RESTORE BACK THE MATTER OF DISALLO - 2 C.O. NO. 201/MUM/2009,(AY-2005-06) WANCE OF 40(A)(IA) TO THE FILE OF THE AO FOR FRESH ADJUDICATION FOR AY 2005-06 ALSO.THE ADDITIONAL GROUND FILED BY THE ASSESSEE VIDE HIS LE TTER DATED 03 RD AUGUST, 2011 STANDS PARTLY ALLOWED.AO IS DIRECTED TO AFFORD A REASONABLE OPPOR TUNITY OF HEARING OF THE ASSESSEE. CROSS-OBJECTION NO.201 /MUM/2009 FOR THE AY.2005-06 STANDS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE,2013 !0 * -.$ ! 1 2# 14 3# , 2013 . * / 4 SD/- SD/- ( . .. . . .. . / I.P. BANSAL ) ( !' !' !' !' / RAJENDRA ) / JUDICIAL MEMBER ! ! ! ! /ACCOUNTANT MEMBER / MUMBAI, 2# /DATE: 14 TH JUNE, . 2013 SK/ !0 !0 !0 !0 * ** * '+5 '+5 '+5 '+5 6!5$+ 6!5$+ 6!5$+ 6!5$+ / COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE / %& 2. RESPONDENT / '(%& 3. THE CONCERNED CIT (A) / 7 8 4. THE CONCERNED CIT / 7 8 5. DR I BENCH, ITAT, MUMBAI / 59/ '+# , . . . 6. GUARD FILE/ / : (5+ '+ //TRUE COPY// !0# / BY ORDER, ;/= DY./ASST. REGISTRAR , /ITAT, MUMBAI