HARISH KUMAR BIYANI,KOLKATA V. A.C.I.T., CIRCLE - 34, KOLKATA, KOLKATA

ITA 1065/KOL/2024

AI Insights

The case involves Harish Kumar Biyani, who appealed against the order of the Learned Commissioner of Income Tax (Appeal), which had dismissed his earlier appeal due to a delay of 142 days without adjudicating on the merits. The primary contention in the appeal was the disallowance of STT amounting to Rs.2,78,380 and service tax of Rs.9,800 for the assessment year 2015-16. The assessee argued that these amounts had already been disallowed and included in the income computation for the year, leading to a double addition. The Tribunal, acknowledging the oversight, restored the matter to the AO for verification and appropriate action.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472481 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 30-09-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 10-05-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.P. BARMAN
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अिधकरण Ɋायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA DR. MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1065/KOL/2024 Assessment Year: 2015-16 Harish Kumar Biyani 138, Canning Street, GPO, Kolkata-700001. (PAN: AFJPB4085N) Vs Assistant Commissioner of Income Tax, Circle-34, Kolkata अपीलाथŎ/ (Appellant) Ůत् यथŎ/ (Respondent) Assessee by : Shri Shivansh Tulshyan (on behalf of Sh. Giridhar Dhelia, Advocate) Revenue by : Shri P. P. Barman, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 30.09.2024 घोषणा की तारीख/Date of Pronouncement : 16.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER: The captioned appeal filed by the assessee, pertaining to assessment year 2015-16 is directed against the order passed by the Learned Commissioner of Income Tax (Appeal), Addl./JCIT(A)-10, Mumbai (hereinafter referred to as the ‘ld. CIT(E)’) dated 22.03.2024. 2. The only grievance of the assessee is that the disallowance on Security Transaction Tax (STT) to the tune of Rs.2,78,380/- and service tax of Rs.9800/- are uncalled for as the same has already been disallowed by the assessee in the computation of income and offered to tax. Prayer made to restore the matter to the file of the Page | 2 ITA No.1065/KOL/2024 Harish Kumar Biyani, A.Y. 2015-16 AO for necessary verification. Ld. DR was fair enough not to oppose the request made by the Ld. Counsel for the assessee. 3. We have heard rival contentions and carefully perused the material placed before us. The assessee is an individual and declared income of Rs.76,10,380/- in the e-return filed for AY 2015-16 on 30.09.2015. After the case being selected for limited scrutiny through CASS, assessment order framed on 12.12.20-17 making two additions namely, disallowance of STT and at Rs.2,27,380/- and disallowance of service tax of rs.9800/-. Though the assessee challenged the addition before the Ld. CIT(A) but since the appeal was delayed by 142 days, ld. CIT(A) dismissed the assessee’s appeal in limine by not condoning the delay and also not adjudicating the issues on merit. 4. We, however, observe that during the course of the appellate proceedings before the Ld. CIT(A), Ld. AR of the assessee filed the submission stating that the alleged disallowances are uncalled for because the same have already been offered tax by adding them to the income for the year. This fact is emanating out of the statement of facts filed in Form no. 35 where the assessee has stated that the disallowance so made are not warranted because the assessee had already disallowed the same in the computation of income. This fact has actually escaped the attention of the AO/Ld. CIT(A) resulting in double addition of the same amount. We, therefore, taking note of this fact, deem it appropriate to restore the matter to the file of the AO to carry out necessary verification after affording reasonable opportunity of being heard to the assessee and delete the disallowance if contentions of the Page | 3 ITA No.1065/KOL/2024 Harish Kumar Biyani, A.Y. 2015-16 assessee are found to be correct. Grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16th October, 2024 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) Judicial Member ACCOUNTANT MEMBER Kolkata, Dated 16th October, 2024 Jd, Sr.Ps आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent 3. संबंिधत आयकर आयुƅ / Concerned Pr. CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , आयकर अपीलीय अिधकरण , कोलकाता/DR,ITAT, Kolkata, 6. गाडŊ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata "