M/s Alclad Fabrication Pvt. Ltd., Kolkata V. DCIT, HQR-1, KOLKATA, Kolkata

ITA 1438/KOL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0307 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT SR DR R
• Section: 43B; 250; 32; 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER) ITA NO. 1438/KOL/2015 ASSESSMENT YEAR: 2011-12 M/S. ALCLAD FABRICATION PVT. LTD.............................................................................APPELLANT 167/4, LENIN SARANI 3 RD FLOOR KOLKATA 700 073 [PAN : AAFCA 2783 C] DEPUTY COMMISSIONER OF INCOME TAX HQR 1, KOLKATA...........................................RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 12 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 29 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 4, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 17/09/2015, FOR THE ASSESSMENT YEAR 2011-12. 2. IN ALL, THERE ARE FIVE GROUNDS OF APPEAL RAISED BY THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT HE WOULD NOT BE PRESSING GROUND NO. 1, 2, 4 & 5. HENCE THE SAME ARE DISMISSED AS NOT PRESSED. 3. THIS LEAVES US WITH GROUND NO. 3, WHICH IS ON THE ISSUE OF SERVICE TAX PAYABLE U/S 43B OF THE ACT. 4. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE ASSESSEE HAS NOT CLAIMED DEDUCTION OF SERVICE TAX OF RS.14,60,699/- DURING THE YEAR. THERE CANNOT BE A DISALLOWANCE U/S 43B OF THE ACT, UNLESS A DEDUCTION HAS BEEN ALLOWED U/S 32 TO 37 OF THE 2 ITA NO. 1438/KOL/2015 ASSESSMENT YEAR: 2011-12 M/S. ALCLAD FABRICATION PVT. LTD ACT. HENCE THE DISALLOWANCE PER SE IS ERRONEOUS. HENCE WE DELETE THE SAME AND ALLOW THIS GROUND OF THE ASSESSEE. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED IN PART. KOLKATA, THE 29 TH DAY OF MARCH, 2019. SD/- SD/- [S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 29.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. ALCLAD FABRICATION PVT. LTD 167/4, LENIN SARANI 3 RD FLOOR KOLKATA 700 073 2. DEPUTY COMMISSIONER OF INCOME TAX HQR 1, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES