ITO, Ward - 11(1), , Kolkata V. M/s. One Ad Display Pvt. Ltd., , Kolkata

ITA 2008/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2343 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-02-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 20-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: MANISH TIWARI F
• Keywords: Bad and doubtful debts
• Section: 143(3)

Judgement Text

ITA NO. 2008/KOL/2018 ASSESSMENT YEAR: 2013-2014 M/S. ONE AD DISPLAY PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 2008/KOL/2018 ASSESSMENT YEAR: 2013-2014 INCOME TAX OFFICER,................................ .....................................APPELLANT WARD-11(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 6 TH FLOOR, KOLKATA-700069 -VS.- M/S. ONE AD DISPLAY PVT. LIMITED,.................. ............................RESPONDENT 10/1G, DIAMOND HARBOUR ROAD, KOLKATA-700027 [PAN: AAACO8390C] APPEARANCES BY: SHRI DHRUBAJYOTI ROY, JCIT, FOR THE APPELLANT SHRI MANISH TIWARI, F.C.A., FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : FEBRUARY 13, 2020 DATE OF PRONOUNCING THE ORDER : MARCH 20, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT : THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA DAT ED 28.06.2018 ON THE FOLLOWING GROUNDS:- 1. THAT THE LD. CIT(A) HAD ERRED IN DELETING 50% O F THE ADDITION IN RESPECT OF FOREIGN TRAVEL EXPENSES WITH OUT CONSIDERING THE FACTS OF THE CASE. 2. THAT THE LD. CIT(A) HAD ERRED IN DELETING THE AD DITION IN RESPECT OF ACCRUED SITE HIRE CHARGES WITHOUT CONSID ERING THE FACTS OF THE CASE. 3. THAT THE LD. CIT(A) HAD ERRED IN DELETING THE AD DITION IN RESPECT OF SITE HIRE CHARGES WITHOUT CONSIDERING TH E FACTS OF THE CASE. ITA NO. 2008/KOL/2018 ASSESSMENT YEAR: 2013-2014 M/S. ONE AD DISPLAY PVT. LIMITED 2 4. THAT THE LD. CIT(A) HAD ERRED IN DELETING THE AD DITION IN RESPECT OF INTEREST EXPENSES ON DELAYED PAYMENT WIT HOUT CONSIDERING THE FACTS OF THE CASE. 5. THAT THE LD. CIT(A) HAD ERRED IN DELETING THE AD DITION IN RESPECT OF BAD DEBTS WRITTEN OFF WITHOUT CONSIDERIN G THE FACTS OF THE CASE. 6. THAT THE LD. CIT(A) HAD ERRED IN DELETING THE AD DITION IN RESPECT OF PAYMENT OF ADVERTISEMENT TAX WITHOUT CON SIDERING THE FACTS OF THE CASE. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS POINTED O UT BY THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, THE APPEAL FILED B Y THE ASSESSEE BEFORE THE LD. CIT(APPEALS) ON 19.04.2016 BEARING APPEAL NO. 7 2/CIT(A)-4/16-17 AGAINST THE ORDER OF THE ASSESSING OFFICER DATED 31 .03.2016 PASSED UNDER SECTION 143(3) FOR THE YEAR UNDER CONSIDERATION WAS WITHDRAWN BY THE ASSESSEE AND THE SAME ACCORDINGLY WAS DISMISSED BY HIM AS WITHDRAWN VIDE ORDER DATED 28.06.2018. HE HAS SUBMITTED THAT THE LD. CIT(APPEALS), HOWEVER, AGAIN DISPOSED OF THE SAID APPEAL OF THE A SSESSEE WRONGLY ON MERIT VIDE HIS IMPUGNED ORDER DATED 19.07.2018. HE HAS CONTENDED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) D ATED 19.07.2018 DISPOSING OF THE SAME APPEAL OF THE ASSESSEE FOR TH E SECOND TIME THUS IS NULLITY AND THE SAME IS LIABLE TO BE CANCELLED. THE LD. D.R. HAS ALSO AGREED WITH THIS CONTENTION OF THE LD. COUNSEL FOR THE ASS ESSEE. WE ACCORDINGLY CANCEL THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) T REATING THE SAME AS NULLITY. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS TREA TED AS ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 20, 202 0. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP ) JUDICIAL MEMBER VICE-PR ESIDENT) KOLKATA, THE 20 TH DAY OF MARCH, 2020 ITA NO. 2008/KOL/2018 ASSESSMENT YEAR: 2013-2014 M/S. ONE AD DISPLAY PVT. LIMITED 3 COPIES TO : (1) INCOME TAX OFFICER, WARD-11(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, 6 TH FLOOR, KOLKATA-700069 (2) M/S. ONE AD DISPLAY PVT. LIMITED, 10/1G, DIAMOND HARBOUR ROAD, KOLKATA-700027 (3) COMMISSIONER OF INCOME TAX (APPEALS)-4, K OLKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.