Rinita Banerjee, Kolkata V. I.T.O Wd - 29(1),kolkata., Kolkata

ITA 1122/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5018 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 31-05-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 07-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN ACIT
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 143(3); 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUSDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 1122 / KOL / 2013 ASSESSMENT YEAR :2007-08 RINTA BANERJEE C/O D.J.SHAH & CO., KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020 [ PAN NO.ADXPB 1838 P ] V/S . INCOME TAX OFFICER, WARD-29(1), AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI MIRAJ D SHAH, AR /BY RESPONDENT SHRI SALLONG YADEN, ACIT, DR /DATE OF HEARING 29-02-2016 /DATE OF PRONOUNCEMENT 09-03-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-XVI, KOLKATA IN APPEAL NO.5 7/CIT(A)-XVI/WD- 29(1)/KOL /09-10 DATED 10.01.2013. ASSESSMENT WAS F RAMED BY ITO WARD-29(1), KOLKATA U/S 143(3) OF THE INCOME TAX AC T, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 23.1 2.2009 FOR ASSESSMENT YEAR 2007-08. ITA NO.1122/KOL/2013 A.Y. 2007- 08 RINITA BANERJEE V. ITO WD-29(1) KOL. PAGE 2 SHRI MIRAJ D SHAH, AUTHORIZED REPRESENTATIVE APPEAR ING ON BEHALF OF ASSESSEE AND SHRI SALLONG YADEN, LD. DEPARTMENTAL R EPRESENTATIVE APPEARING ON BEHALF OF REVENUE. 2. AT THE OUTSET, IT WAS OBSERVED THAT ASSESSING OF FICER DISALLOWED THE EXPENSES OF 23,52,612/- U/S. 40(A)(IA) OF THE ACT I.E. NON-DED UCTION OF TAX DEDUCTED AT SOURCE (TDS). BEFORE US LD AR SU BMITTED VARIOUS CASE LAWS AND FRANKLY REQUESTED THE BENCH TO RESTOR E THE MATTER BACK TO THE FILE OF ASSESSING OFFICER WITH A DIRECTION TO V ERIFY THAT WHETHER THE RECIPIENT OF THE ABOVE INCOME HAS PAID THE TAXES IN THEIR INDIVIDUAL HANDS. ON THE OTHER HAND, LD. DR DID NOT RAISE ANY OBJECTION IF THE SAME GROUND, MATTER IS RESTORED TO THE FILE OF AO. WE FI ND THAT ON THE SIMILAR FACTS AND CIRCUMSTANCE THIS HONBLE TRIBUNAL IN THE CASE OF VAS ELECTRONICS V. ACIT IN ITA NO. 662/KOL/2013 DATED 24.11.2015 RESTORED THE FILE TO THE AO FOR FRESH ADJUDICATION IN THE LI GHT OF AMENDED PROVISIONS OF THE ACT. THE RELEVANT EXTRACT OF THE ORDER IS RE PRODUCED BELOW:- 5. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUG H FACTS AND CIRCUMSTANCES OF THE CASE. WE ARE INCLINED TO SET A SIDE THE ISSUE TO THE FILE OF THE AO AND ACCORDINGLY, WE DIRECT THE AO TO VERIFY WHETHER THE RECIPIENTS HAVE INCLUDED THE INCOME IN THEIR RESPEC TIVE RETURNS AND ALSO PAID TAXES ON THE SAME. THE ASSESSEE WILL PROVIDE T HE DETAILS OF RECIPIENTS I.E, THEIR ASSESSMENT PARTICULARS ETC., TO THE AO SO THAT THE AO CAN VERIFY. IN CASE THE RECIPIENT PARTIES ARE NO T COOPERATING IN PROVIDING DETAILS, THE AO CAN CALL FOR THE INFORMAT ION U/S 133(6) OF THE ACT FOR VERIFICATION OF THE SAME. ACCORDINGLY, THIS ISSUE IS REMITTED BACK TO THE FIL E OF AO TO DECIDE IN TERMS OF THE ABOVE DIRECTIONS. THIS ISSUE OF ASSESS EES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. TAKING A CONSISTENT VIEW OF THE MATTER IN THE CASE OF VAS ELECTRONICS (SUPRA) WE RESTORE THE MATTER TO THE FILE OF AO WIT H THE DIRECTION TO ADJUDICATE THE MATTER AFRESH AS PER LAW IN THE LIGH T OF AMENDED PROVISIONS OF FINANCE ACT 2012. IT IS NOT NEEDLESS TO MENTION THAT ITA NO.1122/KOL/2013 A.Y. 2007- 08 RINITA BANERJEE V. ITO WD-29(1) KOL. PAGE 3 ASSESSEE SHOULD CO-OPERATE IN THE ASSESSMENT PROCEE DINGS. IN THIS REGARD, ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 09 /03/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 09 / 03 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-RINITA BANERJEE,C/O D.J.SHAH & CO. KALYA N BHAVAN, 2 ELGIN RD.KOL-20 2. /RESPONDENT-ITO WARD-29(1), AAYAKAR BHAVAN, DAKSHIN , 2 GARIAHAT RD (S) KOL-68 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,