Earth Movers Consultancy Pvt Ltd., V. DCIT,

ITA 197/RAN/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0323 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHOUDHARY ORAON
• Assessee Lawyers: R R MITTAL
• Section: 43B; 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE SHRI N.S. SAINI, HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 197/RAN/2014 (ASST. YEAR : 2009-10) M/S. EARTH MOVERS CONSULTANCY PVT. LTD., 25, NEW DEVELOPMENT AREA, GOLMURI, JAMSHEDPUR. VS. DCIT, CIRCLE-1, JAMSHEDPUR. PAN NO. AAACE 9345 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI R.R. MITTAL FCA DEPARTMENT BY : SHRI CHOUDHARY ORAON - DR DATE OF HEARING : 28/10/2015. DATE OF PRONOUNCEMENT : 28/10/2015. O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) JAMSHEDPUR, DA TED 25/03/2014 BY TAKING THE FOLLOWING GROUNDS:- 1) FOR THAT THE ORDER OF LEARNED LOWER AUTHORITIES ARE BAD IN LAW, CONTRARY TO THE FACTS ON RECORDS, AGAINST THE PROVISIONS OF THE INCOME TAX LAW AND NATURAL JUSTI CE AND IS LIABLE TO BE MODIFIED. 2) FOR THAT LEARNED LOWER AUTHORITIES ARE NOT JUSTI FIED IN NOT ALLOWING THE CLAIM OF RS.11,82,832/- U/S 43B READ WITH SECTION 154 AS THE DISALLOWANCE IN THE ORIGINAL ASS ESSMENT U/S 143(3) IS A MISTAKE A APPARENT FROM RECORD AS THE CLAIM WAS APPARENT ON THE RECORD OF THE DEPARTMENT . 3) FOR THAT THE LEARNED LOWER AUTHORITIES ARE UNJUS TIFIED IN DISALLOWING THE CLAIM U/S 43B OF RS.11,82,832/- ON ACCOUNT OF VAT PAYMENT RELATING TO THE PERIOD RELE VANT TO ASSESSMENT YEAR 2007-2008, WHICH WAS DISALLOWED FOR 2 ITA NO. 197/RAN/2014 NON PAYMENT OF VAT WITHIN DUE DATE AND ADDED TO TH E TOTAL INCOME IN THAT YEAR BY THE ASSESSEE AND ALSO IN THE ASSESSMENT U/S 143(3). THE ASSESSEE IS ENTITLED FO R THE ALLOWANCE OF RS.11,82,832/- U/S 43B ON ACCOUNT OF PAYMENT OF VAT MADE IN THE YEAR UNDER CONSIDERATIO N RELATING TO THE ASSESSMENT YEAR 2007-2008. 4) FOR THAT THE ASSESSEE BEGS LEAVE TO ADD, ALTER, WITHDRAW ANY GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF H EARING THEREOF. 2. AT THE TIME OF HEARING, AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT HE WANTS TO WITHDRAW THE APPEAL FILE D BY THE ASSESSEE AND SOUGHT PERMISSION OF THE BENCH AND ALSO MADE AN ENDORSEMENT TO THIS EFFECT ON THE GROUNDS OF APPEAL FILED BEFORE T HE TRIBUNAL ALONG WITH THE APPEAL MEMO IN FORM NO.36. 3 . DEPARTMENTAL REPRESENTATIVE HAD NO OBJECTION TO T HE SAME. THEREFORE, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON WEDNESDAY, THE 28 TH DAY OF OCTOBER, 2015 AT RANCHI. SD/- SD/- (GEORGE MATHAN) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH OCTOBER, 2015. VR/- COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER 3 ITA NO. 197/RAN/2014 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 28/10/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 29/10/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 29/10/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 29/10/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 29/10/2015 SR.PS 6. DATE OF PRONOUNCEMENT 28/10/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 29/10/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER