Shri Bharatjee Prasad , Kolkata V. ITO, Ward (TDS) - 57(2), Kolkata , Kolkata

ITA 1925/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2779 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: SOUMITRA CHOW DHURY
• Keywords: Opportunity of being heard; TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.1925/KOL/2018 ( / ASSESSMENT YEAR: 2008-09) SHRI BHARATJEE PRASAD M/S SHREE BISHNU FEED INDUSTRIES, 22, ASHUTOSH CHOWDHURY AVENUE, KOLKATA- 700019 VS. ITO, WARD(TDS)- 57(2), KOLKATA ./ ./PAN/GIR NO.: AFVPP 1924 J (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI SOUMITRA CHOWDHURY, ADVOC ATE RESPONDENT BY : SHRI RADHEY SHYAM, CIT DR / DATE OF HEARING : 23/04/2019 /DATE OF PRONOUNCEMENT : 12/06/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE ORDER PASSED BY T HE COMMISSIONER OF INCOME TAX (APPEAL)-24, KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 201(1) / 201(1A) OF THE I NCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 13/03/2013. 2.AT THE OUTSET ITSELF THE LD. COUNSEL FOR THE ASSE SSEE POINTED OUT THAT THE ASSESSING OFFICER DID NOT TAKE INTO ACCOUNT THE CREDIT OF CHA LLAN OF INCOME TAX PAID TO THE TUNE OF RS. 65,880/-. THE COUNSEL ALSO POINTED OUT THIS FACT HAS NOT BEEN VERIFIED BY THE LD. CIT(A) THEREFORE HE REQUESTED THE BENCH TO REMIT THIS ISSUE BACK TO FILE OF ASSESSING OFFICER TO VERIFY THE TAX PAID CHALLAN TO THE TUNE OF RS. 65,880/-. THE SHRI BHARTJEE PRASAD ITA NO.1925/KOL/2018 ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION I F THE CASE IS REMITTED TO THE FILE OF ASSESSING OFFICER FOR VERIFICATION OF THE TAX PA ID CHALLAN. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT TAX PAID CHALLAN TO THE TUNE OF RS. 65 ,880/- HAS NOT BEEN VERIFIED BY THE ASSESSING OFFICER AND THE FACT THAT THE ASSESSE ES BUSINESS HAS CLOSED THEREFORE THE ASSESSEE COULD NOT FILE THE APPEAL BEFORE THE A PPROPRIATE AUTHORITY TIMELY. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE ASSESSING OFFICER. THEREFORE, W ITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. STATISTIC AL PURPOSES THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.06 .2019 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 12/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. SHRI BHARATJEE PRASAD 2. ITO, WARD(TDS)-57(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES SHRI BHARTJEE PRASAD ITA NO.1925/KOL/2018 ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 3 33 3