Asiatic Engineers Co-Operative Society Ltd., North 24 Parganas V. DCIT, Circle - 33, Kolkata, Kolkata

ITA 1157/KOL/2011

• Counselvise Citation: 115723514 RSA 2011
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 08-09-2011
• Court: TRIBUNAL
• Department Lawyers: P K CHAKRABORTY LD JCITSR
• Assessee Lawyers: SUBASH AGARWAL LD AR
• Section: 143(3); 10B

Judgement Text

, A , INCOME TAX APPELLATE TRIBUNAL, BENCH- A KOLKATA ( ) BEFORE . , ! SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER '#$ /AND 1 & ' , ! SHRI GEORGE MATHAN, JUDICIAL MEMBER $( / ITA NO.1157/KOL/2011 A.Y 2008-09 M/S. ASIATIC ENGINEERS CO- OPERATIVE SOCIETY LTD. PAN: AAAAA4966G - #' - - VERSUS -. DCIT, CIRCLE-33, KOLKATA ( &* / APPELLANT ) ( +,&* / RESPONDENT ) &* .' / FOR THE APPELLANT /SHRI SUBASH AGARWAL, ADVOCATE, LD.AR +,&* .' / FOR THE RESPONDENT: / SHRI P.K. CHAKRABORTY, LD. JCIT/SR.DR /'#0 1 2 /DATE OF HEARING : 16-01-2014 34 1 2 /DATE OF PRONOUNCEMENT: 17 -01-2014 5 / ORDER 1 &' , ! SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XX, KOLKATA IN APPEAL NO. 154/CIT(A)- XX/CIR-33/10-11/KOL DATED 8 TH JULY, 2011 FOR THE ASSESSMENT YEAR 2008-09. 2. SHRI SUBASH AGARWAL, ADVOCATE LEARNED AR RE PRESENTED ON BEHALF OF THE ASSESSEE AND SHRI P.K. CHAKRABORTY, LEARNED JCIT(DR ) REPRESENTED ON BEHALF OF THE REVENUE. 3. IN THE ASSESSEES APPEAL, THE ASSESSEE HAS RAISE D FOLLOWING GROUNDS OF APPEAL:- 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE WHETHER THE PROVISIONS OF SECTION 40(A)(IA) READ WITH SECTI ON 194( C) FOR DEDUCTION OF T.D.S ARE APPLICABLE IN THE INSTANT CA SE ON THE PAYMENTS TO LABOUR SARDARS WITHOUT HAVING ANY CONTR ACT BETWEEN THEMSELVES. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ACT OF LEARNED CIT(A)-XX WAS MOST ARBITRARY, ERRONEOUS AND ITA NO.1157/KOL//2011 2 PERVERSE AS HE KEPT SILENT ON THE MATTER OF APPLICA BILITY OF DEDUCTION OF T.D.S U/S. 194(C) AND ITS CONSEQUENT IAL ENACTMENT U/S. 40(A)(IA) OF I.T ACT, 1961. 3. THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CA SE, THE LEARNED CIT(APPEALS)-XX ERRED IN LAW AND ON FACTS BY INDIRECTLY UP HOLDING THE ORDER OF LEARNED DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-33, KOLKATA PASS ED U/S. 143(3) AS REGARDS DISALLOWANCE OF LABOUR CHARGE, AGGREGATING RS.20,30,700/- (OUT OF WHICH RELIEF GR ANTED OF RS.32,500/-) BY INVOKING SECTION 40(A)(IA) FOR NON DEDUCTION OF T.D.S U/S. 194(C) ON PAYMENT TO LABOUR SARDARS.. 4. IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSE SSEE THAT THE LD. CIT(A) HAD NOT ADJUDICATED THE ISSUE RAISED IN GROUND NO.2 OF THE ASSESSEE IN FORM NO.35 IN ITS ENTIRETY. IT WAS THE SUBMISSION THAT THE ISSUE R AISED IN GROUND NO. 2 OF THE ASSESSEES APPEAL BEFORE THE LD.CIT(A) CONTAINED THE ISSUES IN RESPECT OF DISALLOWANCE OF LABOUR CHARGES PAID THROUGH THE LAB OUR SARDARS. IT WAS THE SUBMISSION THAT HE HAD NO OBJECTION IF THE ISSUE IS RESTORED TO THE FILE OF THE LD.CIT(A) FOR ADJUDICATION OF GROUND NO.2 IN ITS ENTIRETY. 5. IN REPLY, THE LEARNED JCIT/SR. DR HAS SUBMITTED THAT HE HAS NO OBJECTION IN RESTORING THE ISSUE TO THE FILE OF THE LD.CIT(A). 6. IN THE CIRCUMSTANCES, CONSIDERING THE SUBMISSION S OF BOTH THE LEARNED AR AND THE LEARNED JCIT/SR.DR, THE ISSUES IN THE APPEAL AR E RESTORED TO THE FILE OF THE LD.CIT(A) FOR COMPLETE ADJUDICATION IN RESPECT OF GROUND NO.2 OF THE ASSESSEE IN THE FORM NO.35 FILED BEFORE THE LD.CIT(A). 7. IN THE RESULT, THE ASSESSEES APPEAL IN ITA NO . 1157/KOL/2011 FOR THE ASSESSMENT YEAR 2008-09 IS PARTLY ALLOWED FOR STATI STICAL PURPOSE AS STATED ABOVE. 5 / 6 /' 7 8 THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT 17/0 1/2014 SD/- SD/- ** PRADIP SPS ( . , ! ) ( ABRAHAM P. GEORGE, ACCOUNTANT MEMBER) ( 1 & ' , ! (GEORGE MATHAN,JUDICIAL MEMBER) ( (( ( 2 2 2 2 ) )) ) DATE17/01/2014 ITA NO.1157/KOL//2011 3 5 1 +..9 :94; / COPY OF THE ORDER FORWARDED TO: 1. . &* / THE APPELLANT : M/S. ASIATIC ENGINEERS CO-OPERAT IVE SOCIETY LTD. J.M AVENUE, P.O PANSHILA, SODEPUR, DIST: 24 PARGANAS (N ) PIN 700112. 2 + ,&* / THE RESPONDENT- DCIT, CIRCLE-33, 10B MIDDLETON ROW, 3 RD FL., KOL-71. 3 4. . .5' / THE CIT, .5' ( )/ THE CIT(A) 5 . #<.7 +.' / DR, KOLKATA BENCH 6 . GUARD FILE . + ,9 +./ TRUE COPY, 5'// BY ORDER, $ /ASSTT REGISTRAR