ITO, Ward - 32(2), Kolkata, Kolkata V. Smt. Ratna Chowdhury, Kolkata

ITA 1419/KOL/2010

• Counselvise Citation: [2013] 119 COUNSELVISE.COM (IT) 3018 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2013
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 06-06-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 07-07-2010
• Court: TRIBUNAL
• Department Lawyers: AJOY KUMAR SINGH LD
• Assessee Lawyers: LEENA RACHH F C A LD

Judgement Text

ITA NO. 1419/KOL/2010-A-PB-GM 1 , A , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A CALCUTTA () BEFORE . . , SHRI P . K. BANSAL., ACCOUNTANT MEMBER !'# /AND $%$& 1(, SHRI GEORGE MATHAN, JUDICIAL MEMBER #) / ITA NO. 1419/KOL/2010 *% '+,/ ASSESSMENT YEAR : 2004-05 I.T.O WARD 32(2), KOLKATA SMT. RATNA CHOWDHURY PAN: ADBPC 0108M ((. / APPELLANT ) - ' - - VERSUS -. (0(./ RESPONDENT ) (. *! /FOR THE APPELLANT / SHRI AJOY KUMAR SINGH, LD.CIT/DR 0(. *! / FOR THE RESPONDENT: / SMT LEENA RACHH, F.C.A, LD. AR 1'2 3 4 /DATE OF HEARING : 06-02-2013 5+ 3 4 /DATE OF PRONOUNCEMENT: 06-02-2013 / ORDER 67 / PER BENCH THIS IS AN APPEAL IS FILED BY THE REVENUE AGAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS), XIX, KOLKATA IN APPEAL NO. 102/CIT(A)-XIX/ITO, WD 32(2)/09-10 DATED 23/04/2010 FOR THE ASSESSMENT YEAR 2004-05. 2. SHRI AJOY KUMAR SINGH, LEARNED .CIT/DR REPRESEN TED ON BEHALF OF THE REVENUE AND SMT/MISS LEENA RACHH, F.C.A, LEARNED AR REPRESENTED ON BEHA LF OF THE ASSESSEE. 3. AT THE TIME OF HEARING BEFORE US IT WAS FAIRL Y AGREED BY BOTH THE SIDES THAT THE ISSUES IN THE APPEAL ARE SQUARELY COVERED BY THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES OWN CASE FOR THE IMMEDIATELY PRECEDING ASSESSMENT YEAR 2003-04 IN ITA NO. 1004/KOL/2009 DATED 13-01-2012, WHEREIN THE CO-ORDINATE BENCH OF THIS T RIBUNAL HAS HELD AS FOLLOWS :- 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF MATERIALS AVAILABLE ON RECORD, KEEPING IN VIEW OF T HE FACT THAT THOUGH THE BIMAN BANGLADESH HAS GIVEN THE TDS CERTIFICATE TO THE EFFECT THAT THEY HAVE RECOVERED THE TDS ON SPECIAL INCENTIVE WHICH WAS P ASSED ON BY ASSESSEE TO THE NEW CUSTOMERS. THE ASSESSEE HAS NEVER TAKEN TH E TDS AGAINST THE SAID SPECIAL INCENTIVES IN THEIR BOOKS OF ACCOUNT SINC E THE SAID INCENTIVE HAS DIRECTLY BEEN GIVEN BY THE BIMAN BANGLADESH AIRLINE S TO THE INDIVIDUAL CUSTOMERS. UNDER THIS CIRCUMSTANCES, WE FIND NO IN FIRMITY IN THE ORDERS OF