M/s Daga Air Agents, Kolkata V. I.TO Ward-40(3)kol, Kolkata

ITA 1955/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1361 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 01-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: V N PUROHIT

Judgement Text

ITA NO.1955/KOL/2017 M/S DGA AIR AGENTS A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1955/KOL/2017 ASSESSMENT YEAR : 2012-13 M/S.DAGA AIR AGENTS -VERSUS- I.T.O., WARD- 40 (3) KOLKATA KOLKATA (PAN: AACFD 2776 Q) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI V.N.PUROHIT, AR FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, ADDL.CI T DATE OF HEARING 28.12.2017. DATE OF PRONOUNCEMENT : 14.03.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-12, KOLKATA RELATIN G TO A.Y. 2012-13. 2. THE ASSESSEE IS A PARTNERSHIP FIRM. THE ADDIT IONS IN THIS CASE, WHICH ARE DISPUTED BEFORE ME, WERE MADE BY THE AO BASED ON FORM NO.26A S FILED BY THE TAX DEDUCTOR. THE CASE OF THE ASSESSEE IS THAT, IT HAS NO CONTROL OVER THE DATA FURNISHED BY THE TAX DEDUCTOR AND THAT NO ADDITION CAN BE MADE IN THE HA NDS OF THE ASSESEE, BASED ON TAX DEDUCTION MADE BY A THIRD PARTY, PARTICULARLY WHEN THE ASSESSEE IS MAINTAINING REGULAR BOOKS OF ACCOUNTS AND THE SAME WERE NOT REJECTED BY THE AO. IT WAS SUBMITTED THAT THE TAX DEDUCTORS WERE MAKING NUMEROUS MISTAKES WHILE U PLOADING TDS DATA ONLINE BY (A) PUTTING WRONG PAN (B) QUOTING WRONG NAME (C) BI LLS RAISED BY THE DEDUCTEE IN THE EARLIER YEARS AND ACCOUNTED FOR IN THAT YEAR, IS AC COUNTED FOR BY THE DEDUCTOR IN THE SUBSEQUENT YEAR ETC. THE ASSESEE GAVE DETAILED EXPL ANATION AS TO WHAT ARE THE NATURE OF MISTAKES MADE BY THE DEDUCTOR AND FURNISHED RECONCI LIATION OF THE DIFFERENCES. THE RECONCILIATION IS EXTRACTED AS BELOW :- 4. IN PRESENT CASE ASSESSEE EVEN FILED RECONCILIAT ION OF DIFFERENCE OF RS. 10696/- (PAGE NOS. 4 TO 9) AND REASONS FOR DIFFERENCE ON PA GES NO. 10-11). FOR EXAMPLE ITA NO.1955/KOL/2017 M/S DGA AIR AGENTS A.Y.2012-13 2 (A) IN GOOD NUMBER OF CASES DEDUCTOR PUT ASSESSEE'S NAME AND DEDUCTED TAX THOUGH BILL WAS RAISED BY A SISTER CONCERN - DAGA L OGISTICS PVT. LTD., (B) COMMISSION INCOME FROM SARAF CARGO PVT. LTD. RS. 50 70/- WAS SHOWN BY ASSESSEE IN COMMISSION INCOME AND NOT FREIGHT AND ( C) INTEREST RECEIVED FROM UCO BANK ON FDS SHOWN BY ASESSEE IN INTEREST RECD. A/C HEAD. ITEMS AT SERIAL NOS. 1, 2, 3, 5, 8 AND 9 (SERIAL NUMBER NOT GIVEN) ON PAGE NOS. 10-11 RELATE TO INCOME OF DAGA LOGISTICS PVT. LTD. WRONGLY TREATED AS ASSESSEE'S INCOME AND TAX WAS DEDUCTED. 3. IN VIEW OF THE ABOVE DISCUSSION AND THE FACTUAL SCENARIO, I RESTORE THIS ISSUE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORD ANCE WITH LAW. THE LD. AO IS DIRECTED TO OBTAIN INFORMATION DIRECTLY FROM THE TA X DEDUCTOR, CONFRONT THE SAME TO THE ASSESSEE AND ONLY AFTER MAKING RECONCILIATION, ADJ UDICATE THE MATTER. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 14.03.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 14.03.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S DAGA AIR AGENTS, C/O V.N.PUROHIT & CO., CHART ERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO.4G, 4, CHOWRINGHEE LANE, KOLKATA -7 00016. 2. I.T.O., WARD-40 (3), KOLKATA. 3. C.I.T.(A)- 12, KOLKATA 4. C.I.T-14, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES ITA NO.1955/KOL/2017 M/S DGA AIR AGENTS A.Y.2012-13 3