M/s Nadia Primary Teachers Training Institute, Krishnagar V. I.T.O.,Ward-41(1), Nadia

ITA 2050/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8510 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 03-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Set aside
• Section: 40(a)(ia); 250; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER) [VIRTUAL COURT HEARING] ITA NO. 2050/KOL/2019 ASSESSMENT YEARS: 2013-14 M/S. NADIA PRIMARY TEACHERS TRAINING INSTITUTE........................................APPELLANT C/O. PARTHA SARATHI GUPTA, ADVOCATE 100, BANK LANE HATAR PARA P.O.:- KRISHNAGAR DIST.:- NADIA PIN - 741 101 [PAN : AABAN 7365 H] VS. INCOME TAX OFFICER, WARD - 41(1), NADIA..............................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 13 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 13 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 12, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 12/06/2019 FOR THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, I DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. HEARD THE LD. D/R. THE SOLE ISSUE IS THAT THE DISALLOWANCE U/S 40(A)(IA) OF THE ACT, WHICH IS RESTRICTED TO 30%. I FIND THAT THE ASSESSEE SOUGHT TIME TO OBTAIN FORM NO. 26A FROM THE CHARTERED ACCOUNTANT. SUCH CERTIFICATE IS YET TO BE OBTAINED. THE ASSESSEE SHOULD HAVE BY NOW OBTAINED A CERTIFICATE AND FILED THE SAME. AS THESE ARE COVID-19 DAYS, I DEEM IT FIT TO GIVE YET ANOTHER OPPORTUNITY TO THE ASSESSEE. HENCE, I SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE KOLKATA, THE DATED : 13.07.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. NADIA PRIMARY TEACHERS TRAINING INSTITUTE C/O. PARTHA SARATHI GUPTA, ADVOCATE 100, BANK LANE HATAR PARA P.O.:- KRISHNAGAR DIST.:- NADIA PIN - 741 101 2. INCOME TAX OFFICER, WARD - 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. NADIA PRIMARY TEACHERS TRAINING INSTITUTE IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES KOLKATA, THE 13 TH DAY OF JULY, 2020. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER M/S. NADIA PRIMARY TEACHERS TRAINING INSTITUTE C/O. PARTHA SARATHI GUPTA, ADVOCATE 41(1), NADIA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2050/KOL/2019 ASSESSMENT YEARS: 2013-14 M/S. NADIA PRIMARY TEACHERS TRAINING INSTITUTE ALLOWED FOR STATISTICAL PURPOSES . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES