Sk. Md. Harun , Hooghly V. ITO, Ward - 23(4), Hooghly , Hooghly

ITA 1657/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6751 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCITSRDR
• Assessee Lawyers: DEBAYAN PATRA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1657/KOL/2018 ASSESSMENT YEAR:2009-10 SK. MD. HARUN PROP. HARUN JORI CENTRE, KHANAKUL, ARAMBAGH, HOOGHLY-712406 [ PAN NO.AUPPS 2751 P ] / V/S . INCOME TAX OFFICER, WARD-23(4), AAYAKAR BHAWNA, G.T. ROAD, KHADINA MORE, P.O. CHINISURAH, HOOGHLY- 712101 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI DEBAYAN PATRA, FCA /BY RESPONDENT SHRI C.J. SINGH, JCIT-SR-DR /DATE OF HEARING 26-02-2019 /DATE OF PRONOUNCEMENT 28-02-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009-10 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-6, KOLKATAS O RDER DATED 07.05.2018 PASSED IN CASE NO.111/CIT(A)-6/KOL/28(4)/HG/15-16, INVOLVING PROCEEDINGS U/S. 263 R.W.S.143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. I NOTICE AT THE OUTSET THAT ASSESSEES INSTANT A PPEAL SUFFERS OF 27 DAYS DELAY IN FILING STATED TO BE ATTRIBUTABLE HEALTH RELATED ISS UES. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING ALL THESE AVERMENTS. I THEREFORE CONDONE THE IMPUGNED DELAY OF 27 DAYS IN FILING OF THE INSTANT APPEAL. THE CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 3. THE ASSESSEES FORMER SUBSTANTIVE GROUND SEEKS T O REVERSE BOTH THE LOWER AUTHORITIES ACTION ADDING THE ENTIRE ALLEGED SALES OF 4,20,600/- IN SAREES JOB WORK BUSINESS. BOTH THE PARTIES FAILED TO DISPUTE THAT T HE ENTIRE ALLEGED SALES ALSO INCLUDES ITA NO.1657/KOL/2018 A.Y. 2009-10 SK. MD. HARUN VS. ITO WD-23(4) HGY PAGE 2 COST COMPONENT OF THE RAW MATERIALS AND OTHER HEADS OF LABOUR ETC., I TAKE INTO ACCOUNT ALL THESE CLINCHING FACTS AND CIRCUMSTANCES TO DIRE CT THE ASSESSING OFFICER TO RESTRICT THE IMPUGNED ADDITION TO THE EXTENT OF NET PROFIT C OMPONENT THEREIN @ 10% ONLY WITH A RIDER THAT SAME SHALL NOT BE TREATED AS PRECEDENT IN ANY OTHER ASSESSMENT YEAR. THE ASSESSEE GETS PART RELIEF IN ABOVE TERMS. 4. NEXT COMES LABOUR CHARGES DISALLOWANCE OF 5% OF 57,20,435/- COMING TO 2,86,021/- ON AD HOC BASIS. IT TRANSPIRES DURING THE COURSE OF HEARING THAT NEITHER THE LOWER AUTHORITIES HAVE DRAWN ANY COMPARATIVE CHARGE OF LABOUR EXPENDITURE NOR THE ASSESSEE COULD PRODUCE ALL THE RELEVANT DETAILS OF THE IMPUGNED EXPENDITURE. I THEREFORE DEEM IT APPROPRIATE IN VIEW OF THESE FACT S AND CIRCUMSTANCES TO RESTRICT THE IMPUGNED DISALLOWANCE@ 5% TO THAT @ 2% ONLY WITH A RIDER THAT SAME SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR . THE ASSESSING OFFICER SHALL FINALIZE CONSEQUENTIAL COMPUTATION AS PER LAW. 5. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOV E TERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2019 SD/- (S.S. GO DARA) JUDICIAL MEM BER KOLKATA, *DKP/SR.PS - 28/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SK. MD. HARUN PROP. HARUN JORI CENTRE, K HANAKUL, ARAMBAGH, HOOG HLY-712406 2. /RESPONDENT-ITO, WARD-23(4), AAYKAR BHAWAN, G.T. RO AD, KHADINA MORE, P.O. CHI NSURAH, HOOGHLY-712101 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , / ',