Bardhaman Dishari Shramik 'O' Jana Kalyan Samabay Samity Ltd., Burdwan V. ACIT, Circle - 1, Burdwan, Burdwan

ITA 1724/KOL/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75080 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-12-2011
• Court: TRIBUNAL
• Assessee Lawyers: N M BHANSALI
• Section: 143(3)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] & & & & / I.T.A NO. 1724/KOL/2011 '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR: 2008-09 BARDHAMAN DISHARI SHRAMIK O JANAKALYAN VS. ASSIS TANT COMMISSIONER OF INCOME-TAX, SAMABAY SAMITY LTD. CIRCLE-1, BARDHMAN (PAN: AABTB3502B) (,- /APPELLANT ) (./,-/ RESPONDENT ) DATE OF HEARING: 03.03.2014 DATE OF PRONOUNCEMENT: 03.03.2014 FOR THE APPELLANT: SHRI N. M. BHANSALI, ADVOCATE FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, JCIT, SR. DR $0 / ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), ASANSOL IN APPEAL NO. 412/CIT(A)/ASL/CIR-1/ERST.BWN/10-11 DATED 21.10.201 1. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-1, BURDWAN U/S. 143(3) OF THE INCOME-TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER D ATED 28.12.2010. 2. THE ASSESSEE HAS RAISED THE ISSUE THAT CIT(A) WA S NOT JUSTIFIED IN ENTERTAINING THE CLAIM OF DEDUCTION U/S. 80P OF THE ACT ON THE DISALLOWANC ES. LD. COUNSEL FOR THE ASSESSEE BEFORE US GONE THROUGH THE GROUND NO.1, WHICH READS AS UNDER: FOR THAT ON THE FACTS AS WELL AS IN LAW THE LD. CI T(A) WAS NOT JUSTIFIED IN NOT ENTERTAINING THE CLAIM OF THE APPELLANT U/S. 80-P. HE WAS WRONG IN STATING THAT NO GROUND OF APPEAL HAS BEEN PREFERRED FOR EXEMPTION U/S. 80- P. THE WHOLE OF THE INCOME ASSESSED FROM THE BUSINESS SHOULD BE EXEMPTED U/S. 80-P. 3. LD. COUNSEL FOR THE ASSESSEE BEFORE US STATED TH AT THE AO HAS MADE DISALLOWANCE OF SOIL TESTING CHARGES AT RS.1,69,500/-, SURVEY AND DRAWI NG AT RS.5,92,495/- AND OF CYBER RESEARCH & TRAINING INSTITUTE AS GRANT RECEIVED AT RS.9,00,0 00/-. ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, THIS SHOULD HAVE BEEN CONSIDERED FOR ALLO WING DEDUCTION U/S. 80P OF THE ACT. 4. WE HAVE GONE THROUGH THE ORDER OF CIT(A) AND ALS O GONE THROUGH THE GROUNDS RAISED IT IS CLEAR THAT THE ASSESSEE HAS RAISED THIS GROUND B EFORE CIT(A), THOUGH NOT SPECIFIC, BUT AGAINST 2 ITA NO.1724/K/2011 BARDHAMAN DISHARI SHRAMIK O JANAKALYAN SAMABAY SAMITY LTD. , AY:2008-09 EACH OF THE GROUNDS IT WAS CLAIMED THAT ALL OF PROF ITS OF THE SOCIETY SHALL BE EXEMPT U/S. 80P OF THE ACT. ACCORDING TO LD. COUNSEL, THIS WAS NEVER ADJUDICATED UPON BY CIT(A). ON QUERY FROM THE BENCH, THE LD. SR. DR FAIRLY CONCEDED THAT THIS ISSUE CAN BE SENT BACK TO THE FILE OF CIT(A) FOR READJUDICATION IN ITS ENTIRETY ALONG WITH THE I SSUES ON MERITS ALSO. AFTER HEARING BOTH THE SIDES, WE FIND THAT THE ISSUE OF DEDUCTION U/S. 80P OF THE ACT QUA THE ABOVE ADDITIONS HAVE NEVER BEEN ADJUDICATED BY CIT(A). HENCE, WE DIRECT THE C IT(A) TO ADJUDICATE THE ISSUE WHETHER THE ASSESSEE IS ELIGIBLE FOR DEDUCTION U/S. 80P OF THE ACT ON THE ABOVE DISALLOWANCES AND EVEN ON MERITS. ACCORDINGLY, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03 RD MARCH, 2014 12 '3' 4 JD.(SR.P.S.) $0 5 . 6$ )7- COPY OF THE ORDER FORWARDED TO: 1 . ,- / APPELLANT- BARDHAMAN DISHARI SHRAMIK O JANAKALYA N SAMABAY SAMITY LTD., SADARGHAT, P.O. SRIPALLY, DIST . BURDWAN, PIN-713103 2 ./,- / RESPONDENT ACIT, CIRCLE-1, BARDHAMAN. 3 . 0' ( )/ THE CIT(A), ASANSOL 4. 5. 0' / CIT ASANSOL <= .' / DR, KOLKATA BENCHES, KOLKATA / ./ TRUE COPY, $0'>/ BY ORDER, ' /ASSTT. REGISTRAR .