ITO, Ward - 2(3), Kolkata, Kolkata V. M/s. Gorakhpur Resources Ltd., Kolkata

ITA 201/KOL/2011

• Counselvise Citation: 20123514 RSA 2011
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 04-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: R SALARPURIA
• Keywords: Opportunity of being heard

Judgement Text

, , , , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [ . . . . , ,, , . . ! !! ! . , ] [BEFORE SHRI N. VIJAYA KUMARAN, J.M. & SHRI C. D . RAO, A.M.] $ $ $ $ / I.T.A NO.201/KOL/2011 / // / ASSESSMENT YEAR : 2004-05 INCOME TAX OFFICER/WARD-2(3) -VS.- M/S. GORAKHPUR RESOURCES LIMITED KOLKATA. KOLKATA [PAN : AABCG 59 05 K] [ + + + + /APPELLANT ] ]] ] [ -.+ -.+ -.+ -.+/ // / RESPONDENT ] ]] ] + + + + / FOR THE APPELLANT : SHRI S. K. ROY -.+ -.+ -.+ -.+ / FOR THE RESPONDENT : SHRI R. SALARPURIA 0 ! 0 ! 0 ! 0 ! /DATE OF HEARING : 29. 11. 2011 0 ! 0 ! 0 ! 0 ! /DATE OF PRONOUNCEMENT : 29.11.2011 [ /ORDER . . . . , PER N. VIJAYA KUMARAN, J. M. THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-I, KOLKATA DATED 19.11.2010 FOR ASSESSMENT YEAR 2004-05. 2. THE DEPARTMENT HAS TAKEN THE FOLLOWING GROUNDS O F APPEAL :- 1. THE LD C.I.T (A) ERRED IN DELETING THE ADDITION S OF RS.72,75,789/- (RS.1,03,66,087/- MINUS RS.15,90,298/- MINUS RS.15, 00,000/-) ON ACCOUNT OF EXCESS ADDITIONAL HANDLING CHARGES RECEIVED AS P ER TDS CERTIFICATE AND ALLOWING THE ASSESSEES CLAIM THAT THIS AMOUNT WAS THE EXPENSES AGAINST HANDLING CHARGES IN SPITE OF THE FACT THAT ASSESSEE COULD NOT PRODUCE ANY SATISFACTORY EVIDENCE TO PROVE THE ACTUAL INCURRENC E OF THE SAID EXPENSES. 2. THE LD C.I.T (A) ERRED IN TREATING THE RECEIPT OF RS.15,00,000/- AS ADVANCE RECEIPT AGAINST CONFERENCE EXP IN SPITE OF THE FACT THAT ASSESSEE FAILED TO PRODUCE NECESSARY CONFIRMATION IN THIS REGARD FROM THE PAYER. [ ITA NO.201/KOL/2011 2 3. AT THE TIME OF HEARING BOTH PARTIES AGREED TAT T HIS ISSUE REQUIRES RECONCILIATION BEFORE THEY AGREED FOR SETTING ASIDE THE MATTER TO THE ASSESSIN G OFFICER. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND CAREFUL PERUSAL OF THE ASSESSMENT ORDER AS WELL AS IMPUGNED ORDER, WE ARE OF THE VIEW THAT THIS ISSUE REQUIRES FRESH RECONCILIATION. THEREFORE, WE SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFIC ER TO REDECIDE THE ISSUE AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, REVENUE APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. 3 3 3 3 ! ! ! ! ORDER PRONOUNCED IN THE COURT ON 29.11.2011. SD/- SD/- [ . . ! !! ! . , ] [ . . . . , ,, , ] [ C. D. RAO ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED : 29TH NOVEMBER, 2011. 0 - 7/ COPY OF THE ORDER FORWARDED TO: 1. + /APPELLANT : INCOME TAX OFFICER/WARD-2(3), P-7, CH OWRINGHEE SQUARE, 7 TH FLOOR, KOLKATA-700 069. 2 . -.+ / RESPONDENT : INCOME TAX OFFICER, WARD-2(3), 8, G .C. AVENUE, KOLKATA-700 013 . 3. - / CIT, 4. ()/ CIT(A), KOLKATA. 5. -/ DR, KOLKATA BENCHES, KOLKATA [. -/ TRUE COPY] / BY ORDER, /ASSTT REGISTRAR [KKC AB C /SR.PS]