Mr. Anshul Jain, Kolkata V. DCIT, Central Circle-III, Kolkata, Kolkata

ITA 1721/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1755 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 18-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 01-09-2014
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI

Judgement Text

1 ITA NO.1721/KOL/2014 MR. ANSHUL JAIN AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 1721/KOL/2014 ASSESSMENT YEAR: 2010-11 MR. ANSHUL JAIN (PAN:ACUPJ6856D) VS. DEPUTY COMMISS IONER OF INCOME-TAX, CENTRAL CIRCLE-III, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 18.05.2017 DATE OF PRONOUNCEMENT 24.05.2017 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA DATED 09.07.2014 FOR AY 2010-11 IN RESPECT OF CONFIRMING THE DISALLOWANCE OF RS.9,37,589/- OUT OF TRAVELLING EXPENSES AND UPHOLD ING THE DISALLOWANCES OF RS.22,65,907/- OUT OF BUSINESS PROMOTION EXPENSES. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN EARLIER AY I.E. 2009-10 IN ASSESSEES OWN CASE WHEREIN TWO ISSUES R AISED BEFORE THE TRIBUNAL HAVE BEEN SET ASIDE AND RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO CONSIDERATION. SINCE THE ISSUES RELATING TO EARLIER YEAR ARE PENDI NG BEFORE THE LD. CIT(A), IT WOULD BE PRUDENT AND REASONABLE TO SEND THE ISSUES NOW UNDER CONSIDERATION BEFORE US BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. THE LD. DR DOES NOT HAVE ANY OBJECTION IN SENDING THE MATTER BACK TO THE FILE OF THE LD. CIT(A). 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND MATERIAL AVAILABLE ON RECORD. WE NOTE THAT IN THE EARLIER A SSESSMENT YEAR 2009-10 IN ITA NO. 2879/KOL/2013, ORDER DATED 26.08.2016, THE TRIBUNAL HAS SET ASIDE THE MATTER BACK TO 2 ITA NO.1721/KOL/2014 MR. ANSHUL JAIN AY 2010-11 THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. SINCE BOTH THE ISSUES BEFORE US ARE ALSO BEFORE THE LD. CIT(A), FOR CONSISTENCY, IT WOULD BE PRUDENT TO SEND BACK THE ISSUES BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDI CATION. THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION ON BOTH THE ISSUES AS DONE IN AY 2009-10. APPEAL OF A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24.05.2017 SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24TH MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT MR. ANSHUL JAIN, 2/10, SARAT BOSE ROAD, LANSDOWN, KOLKATA- 20. 2 RESPONDENT DCIT, CENTRAL CIRCLE-III, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .