Unique Sales Agencies, Kolkata V. I.T.O Wd - 36(4),kolkata, Kolkata

ITA 1779/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83095 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYASUDDIN ANSARI
• Section: 143(3)

Judgement Text

, SMC(A) , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(A) BENCH : KOLKATA () BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO.1779/KOL/2013 !'/ ASSESSMENT YEAR: 2008-09 UNIQUE SALES AGENCIES VS. INCOME-TAX OFFICER, WD -36(4), KOLKATA (PAN: AAAFU9151C) ($% /APPELLANT ) (&'$%/ RESPONDENT ) DATE OF HEARING: 20.08.2014 DATE OF PRONOUNCEMENT: 02.09.2014 FOR THE APPELLANT: SHRI GAURAV MATHUR, ADVOCATE FOR THE RESPONDENT: MD. GAYASUDDIN ANSARI, JCIT, SR. DR () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO. 169/CIT(A)-XX/WD-36(4)/10-11/KOL DATED 01.03.2013. ASSESSMENT WAS FRAMED BY ITO, WARD-36(4), KOLKATA U/S. 143(3) OF THE INCOME-TAX A CT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2008-09 VIDE HIS ORDER D ATED 16.12.2010. 2. THE FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS AG AINST THE ORDER OF CIT(A) RESTRICTING THE ESTIMATED DISALLOWANCE OF EXPENSES AT 10% AS AGAINS T ESTIMATED BY AO AT 15% ON THE FOLLOWING: HEAD OF DISALLOWANCE DISALLOWED AMOUNT GENERAL EXPENSES RS. 20,561/- PACKING CHARGES RS. 13,474/- OFFICE EXPENSES RS. 21,749/- DELIVERY CHARGES RS. 25,253/- TOTALING TO RS. 81,037/- 3. I HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE AO ESTIMATED THE DISALLOWANCE OF ABOV E EXPENSES AT 15% AND CIT(A) RESTRICTED AT 10% FOR THE SIMPLE REASON THAT THE ASSESSEE PRODUCE D SELF MADE VOUCHERS. ON QUERY FROM THE BENCH, LD. COUNSEL FOR THE ASSESSEE BEFORE ME COULD NOT PRODUCE ANY EVIDENCE THAT VOUCHERS WERE COUNTER-SIGNED BY THE RECIPIENTS. IN SUCH CIR CUMSTANCES, I AM OF THE VIEW THAT THE CIT(A) HAS RIGHTLY RESTRICTED DISALLOWANCE OF THESE EXPENS ES AT 10% AND I CONFIRM THE SAME. THIS ISSUE OF ASSESSEES APPEAL IS DISMISSED. 4. THE NEXT ISSUE IN THIS APPEAL OF ASSESSEE IS AGA INST THE ORDER OF CIT(A) CONFIRMING THE ACTION OF AO IN GIVING CREDIT OF TDS AT RS.20,631/- INSTEAD OF TOTAL TDS CLAIMED BY THE 2 ITA NO.1779/K/2013 UNIQUE SALES AGENCIES, AY 08-09 ASSESSEE AT RS.2,21,032/-. AFTER HEARING BOTH THE SIDES, I AM OF THE VIEW THAT LET THE AO VERIFY THE PAYMENT OF TDS AND AFTER VERIFICATION, HE CAN G IVE CREDIT OF THE ACTUAL TDS. IN TERM OF THE ABOVE, I SET ASIDE THE ORDERS OF THE LOWER AUTHORIT IES AND, THEREFORE, THIS ISSUE OF ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT ON 02.09.2014. SD/- , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 2 ND SEPTEMBER, 2014 *+ ,- . JD.(SR.P.S.) () / &0 1(0!2- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT UNIQUE SALES AGENCIES, 215, OLD CHINA B AZAR ST., KOLKATA-700 001. 2 &'$% / RESPONDENT ITO, WARD-36(4), KOLKATA 3 . ) ( )/ THE CIT(A), KOLKATA 4. 5. ) / CIT KOLKATA 089 & / DR, KOLKATA BENCHES, KOLKATA '0 &/ TRUE COPY, ():/ BY ORDER, - /ASSTT. REGISTRAR .