Vansh Project Services, Kolkata V. ITO, Ward - 30(4), Kolkata, Kolkata

ITA 1821/KOL/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8128 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 24-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

I.T.A. NO.:1821/ KOL. / 2010 ASSESSMENT YEAR : 2007-08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI GEROGE MATHAN (JUDICIAL MEMBER) I.T.A. NO.: 1821/ KOL. / 2010 ASSESSMENT YEAR : 2007-08 VANSH PROJECT SERVICES, ..APPELLANT 73A, PURNA DAS ROAD, KOLKATA-700 029 [PAN : AADFV 9729 L -VS.- INCOME TAX OFFICER, .....RESPONDENT, WARD-30(4), KOLKATA AAYAKAR BHAWAN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI DILIP KUMAR RAKSHIT, SR. DR. FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 28, 201 2 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 28, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED COMMISSIONER OF INCOME TAX (APPEALS)S ORDER DATED 27 TH JULY, 2010, IN THE MATTER OF ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2007-08. 2. NONE APPEARED FOR ASSESSEE BUT AS THE ISSUES RAI SED IN THE APPEAL ARE RELATIVELY SMALL ISSUES, WITHIN A NARROW COMPAS S OF UNDISPUTED FACTS AND WHICH CAN BE DISPOSED OF ON SHORT LEGAL G ROUNDS, WE PROCEED TO DISPOSE OF THE MATTER ON MERITS. WE HAVE HEARD T HE LEARNED I.T.A. NO.:1821/ KOL. / 2010 ASSESSMENT YEAR : 2007-08 PAGE 2 OF 3 DEPARTMENTAL REPRESENTATIVE, PERUSED THE MATERIAL O N RECORD AND DULY CONSIDERED FACTUAL MATRIX OF THE CASE AS ALSO THE A PPLICABLE LEGAL POSITION. 3. IN GROUND NO. 1, THE ASSESSEE HAS RAISED THE FOL LOWING GRIEVANCE :- THAT ON THE FACT AND CIRCUMSTANCES OF THE CASE CIT (A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS.55,462/- BEING DELAY IN PAYMENT OF E.P.F. THROUGH PAID BEFORE THE DUE DATE OF FILING OF THE RETURN OF INCOME. 4. THE IMPUGNED DISALLOWANCE HAS BEEN CONFIRMED BY THE LEARNED CIT(APPEALS) BY RELYING UPON HONBLE BOMBAY HIGH CO URT DECISION IN THE CASE OF CIT VS.- PAMWI ISSUES LTD. (313 ITR 13 7) BUT THEN THIS DECISION HAS NOW BEEN REVERSED BY HONBLE SUPREME C OURT IN THE CASE OF CIT VS.- ALOM EXTRUSIONS LTD. (319 ITR 306). IN THIS VIEW OF THE MATTER, WE DEEM IT FIT AND PROPER TO REMIT THE MATT ER TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE MATTER AFRESH IN THE LIGHT OF HONBLE SUPREME COURTS DECISION IN THE CASE OF ALOM EXTRUS IONS (SUPRA). 5. GROUND NO. 1 IS THUS ALLOWED FOR STATISTICAL PUR POSES. 6. IN GROUND NO. 2, THE FOLLOWING GRIEVANCE IS RAIS ED:- THAT ON THE FACT AND CIRCUMSTANCE OF THE CASE CIT( A) ERRED IN CONFIRMING THE DISALLOWANCE OF RS.42,26,099/- U/ S. 40(A)(IA) THOUGH WHICH INCLUDE RS.918,030/- ONLY PA YABLE AMOUNT AS ON 31.03.2007 AND BALANCE WAS PAID DURING THE ACCOUNTING YEAR. 7. LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY ACCEP TS THAT THE ABOVE ISSUE IS COVERED BY A SPECIAL BENCH DECISION OF THIS TRIBUNAL IN THE CASE OF MERILYN SHIPPING & TRANSPORT VS.- ACIT (136 ITD (SB) 23), BUT HE SUBMITS THAT MATTER SHOULD BE RESTORED TO TH E FILE OF THE I.T.A. NO.:1821/ KOL. / 2010 ASSESSMENT YEAR : 2007-08 PAGE 3 OF 3 ASSESSING OFFICER FOR FRESH ADJUDICATION IN THE LIG HT OF ABOVE DECISION AFTER VERIFYING THE FACTS. WE ACCEPT THIS PLEA. ACC ORDINGLY, ON THIS ISSUE ALSO, MATTER STANDS RESTORED TO THE FILE OF THE ASS ESSING OFFICER FOR ADJUDICATION DENOVO . 8. GROUND NO. 2 IS ALSO ALLOWED FOR STATISTICAL PUR POSES. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER, 2012. SD/- SD/- GEORGE MATHAN PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 28 TH DAY OF SEPTEMBER, 2012 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.