Sri Debabrata Mukherjee, Kolkata V. ITO, WD-53(1), KOLKATA, Kolkata

ITA 1085/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9276 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 19-05-2014
• Court: TRIBUNAL
• Department Lawyers: BISWANATH DASJCIT
• Assessee Lawyers: NILRATAN DUTTA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.VISWANETHRA RAVI, JM, & DR. A.L.SA INI, AM ./ ITA NO.1085/KOL/2014 ( / ASSESSMENT YEAR :2008-2009) SHRI DEBABRATA MUKHERJEE AKRA, KRISHANA NAGAR, BATA NAGAR, 24-PARAGANAS (SOUTH), KOLKATA-743313 VS. ITO, WARD-53(1), 2, GARIAHAT ROAD(SOUTH) KOLKATA-700068 ./ ./PAN/GIR NO. : AFEPM 1809 E ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI NILRATAN DUTTA, FCA /REVENUE BY : SHRI BISWANATH DAS,JCIT / DATE OF HEARING : 20/02/2017 /DATE OF PRONOUNCEMENT 08/03/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE OR DER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXIII, KOLKAT A, IN APPEAL NO.178/CIT(A)-XXXIII/ITO WARD 53(1) KOL /10-11, DAT ED 14.02.2014, WHICH IN TURN ARISES OUT OF ORDER PASSED BY THE AO U/S.143(3) OF THE INCOME TAX ACT 1961, (HEREINAFTER REFERRED TO THE ACT), DATED 28.12.2010. 2. BRIEF FACTS OF THE CASE QUA THE ASSESSEE ARE THA T THE RETURN OF INCOME FOR ASSESSMENT YEAR 2008-09 WAS FILED BY THE ASSESSEE ON 30-09- 2008 SHOWING TOTAL INCOME OF RS.4,03,976/-. THE RET URN OF INCOME OF THE ASSESSEE WAS PROCESSED U/S.143(1) OF THE ACT. LATE R ON ASSESSEES CASE WAS SELECTED FOR SCRUTINY U/S.143(3) OF THE ACT AND THE AO COMPLETED THE ASSESSMENT BY MAKING ADDITION U/S 40(A) (IA) AT RS. 1,19,000/- AND ON ACCOUNT OF CAR HIRE CHARGES AT RS.45,644/-. ITA NO.1085/KOL/2014 SRI DEBABRATA MUKHERJEE 2 3. NOT BEING SATISFIED WITH THE ORDER PASSED BY TH E AO, THE ASSESSEE FILED AN APPEAL BEFORE THE CIT(A), WHO HAS GIVEN PA RT RELIEF IN FAVOUR OF THE ASSESSEE. 4. NOT BEING SATISFIED WITH THE ORDER OF LD. CIT(A) , THE ASSESSEE IS IN APPEAL BEFORE US AND HAS TAKEN THE FOLLOWING GROUND S OF APPEAL :- 1. FOR THAT AUTHORITIES BELOW IS NOT JUSTIFIED IN CONFIRMING THE DISALLOWANCE RS.56,500/- FOR ACCOUNTING CHARGES PAI D TO PART TIME ACCOUNTANT ON MONTHLY BASIS IS BEING THE OCCUP ATION OF THE EMPLOYEE DOES NOT FALL UNDER PROVISION OF SECTION 1 94J OF THE I.T.ACT'1961 2. FOR THAT THE AUTHORITIES BELOW IS NOT JUSTIFIED IN CONFIRMING THE DISALLOWANCE OF RS.30,700/- PAID TO SRI PRANAB KUMA R BISWAS FOR PART TIME JOB ON MONTHLY BASIS FOR MAINTAINING EXCISE MATTERS DOES NOT FALL UNDER SECTION 194J READ WITH SECTION 40(A)(IA) OF THE I.T.ACT'1961. 3. FOR THAT THE IMPUGNED ADDITION RS. 87,200/- SHO ULD HAVE BEEN QUASHED AND VACATED FOR THE SAKE OF NATURAL JUSTICE AND EQUITY. 4. FOR THAT THE APPELLANT BEG TO RESERVE THE RIGHT OF ADDING TO OR MODIFYING OR ALTERING ANY OF THE GROUNDS OF APPEAL REFERRED TO HEREIN, IF NECESSARY AT THE TIME OF HEARING OF THIS APPEAL. 5. ALTHOUGH, IN THIS APPEAL, THE ASSESSEE HAS RAISED FOUR GROUNDS OF APPEAL BUT AT THE TIME OF HEARING THE MAIN GRIEVANC E OF THE ASSESSEE HAS BEEN CONFINED TO THE ADDITION OF RS.56,500/- FOR ACCOUNTING CHARGES PAID TO PART TIME ACCOUNTANT AND RS.30,700/- PAID TO SRI PRANAB KUMAR BISWAS FOR PART TIME JOB. AS PER ASSESSEE THESE TWO SMALL PAYMENTS SHOULD NOT FALL IN THE AMBIT OF SECTION 194J OF THE ACT. GROUND NO. 3 IS JUST REPEATING THE GROUND NO. 1 AND 2. 5.1 THE LD. AR FOR THE ASSESSEE HAS SUBMITTED BEFOR E US THAT THE ASSESSEE HAS SUBMITTED THE DETAILS AND EXPLANATION BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IN TURN DID NOT SEND THESE DETAI LS AND SUBMISSIONS FOR THE EXAMINATION OF THE AO. THE LD. CIT(A) FAILED TO OBTAIN THE REMAND ITA NO.1085/KOL/2014 SRI DEBABRATA MUKHERJEE 3 REPORT FROM THE AO, THEREFORE, THE ISSUE IS TO BE S ENT TO THE AO WITH THE DIRECTION THAT THE ASSESSEE SHOULD SUBMIT THE ENTIR E DETAILS BEFORE THE AO FOR HIS VERIFICATION AND THE AO AFTER GIVING AN OPP ORTUNITY TO THE ASSESSEE SHOULD PASS AN APPROPRIATE ORDER. 5.2. LD. DR FOR THE REVENUE RELIED ON THE ORDERS OF AUTHORITIES BELOW. 5.3. HAVING HEARD THE RIVAL SUBMISSIONS, PERUSED TH E MATERIAL ON RECORD, WE ARE OF THE VIEW THAT THERE IS MERIT IN THE SUBMI SSIONS OF THE ASSESSEE, AS THE PROPOSITION CANVASSED BY LD. AR FOR THE ASSE SSEE ARE SUPPORTED BY THE FACTS NARRATED BY HIM ABOVE. AS LD. AR FOR THE ASSESSEE HAS POINTED OUT THAT THE ASSESSEE SUBMITTED THE DETAILS AND EXP LANATION BEFORE THE LD. CIT(A) AND THE LD. CIT(A) IN TURN DID NOT SEND THES E DETAILS AND SUBMISSIONS FOR THE EXAMINATION OF THE AO. HE FURTH ER SUBMITTED THAT LD. CIT(A) FAILED TO OBTAIN THE REMAND REPORT FROM THE AO. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE ISSUE TO THE FI LE OF AO WITH THE DIRECTION THAT THE ASSESSEE SHOULD SUBMIT THE ENTIRE DETAILS BEFORE THE AO FOR HIS VERIFICATION AND THE AO AFTER GIVING AN OPPORTUNITY TO THE ASSESSEE SHALL PASS AN APPROPRIATE ORDER. 5.4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 08/02/ 2017. SD/ - (S.S.VISWANETHRA RAVI) S D/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 08/02/2017 & ()* /PRAKASH MISHRA ,SR.PS. ITA NO.1085/KOL/2014 SRI DEBABRATA MUKHERJEE 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) & ' , / ITAT, KOLKATA 1. / THE APPELLANT-SRI DEBABRATA MUKHERJEE 2. / THE RESPONDENT.-ITO WARD-53 (1), KOLKATA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//