Grand Smithy Worlds LLP, Kolkata V. ITO, Ward - 40(4), Kolkata, Kolkata

ITA 2100/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1717 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Assessee Lawyers: MANISH TIWARI
• Keywords: Non-deduction of tax
• Section: 40(a)(ia)

Judgement Text

I.T.A NO.2100/KOL/2017 M/S. GRAND SMITHY WORLDS LLP. PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.2100/KOL/2017 (ASSESSMENT YEAR: 2012-13) M/S. GRAND SMITHY WORLDS LLP. APPELLANT [PAN: AAEFG 5083 B] VS ITO, WARD-40(4), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI MANISH TIWARI, FCA FOR THE RESPONDENT : SHRI C.J. SINGH, JCIT, SR. DR DATE OF HEARING : 26.03.2019 DATE OF PRONOUNCEMENT : 14.06.2019 ORDER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 07.07.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2012-13. 2. THE LD. AR SUBMITS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING GROUND NO.2 AND PRAYS TO DISMISS THE SAME AS NOT PRESSED. ACCORDINGLY, GROUND NO.2 IS DISMISSED AS NOT PRESSED. 3. GROUND NO.1 IS RELATING TO CONFIRMATION OF ADDITION MADE ON ACCOUNT OF REND PAID TO KOLKATA PORT TRUST IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THE LD. AR SUBMITS THAT THE A.O ADDED THIS AMOUNT BY INVOKING THE PROVISIONS U/S 40(A)(IA) OF THE ACT FOR VIOLATING NON-DEDUCTION OF TAX AT SOURCE U/S 194I OF THE ACT. FURTHER I.T.A NO.2100/KOL/2017 M/S. GRAND SMITHY WORLDS LLP. PAGE | 2 HE SUBMITTED THAT THE ISSUE MAY BE REMANDED TO THE FILE OF A.O FOR HIS FRESH ADJUDICATION WHETHER THE RECIPIENT I.E. KOLKATA PORT TRUST DECLARED THE SAID RECEIPT AS ITS INCOME OR NOT AND PLACED RELIANCE IN THE CASE OF CIT VS. ANSAL LANDMARK TOWNSHIP (P) LTD.; 377 ITR 635; ORDER DATED 28 TH AUGUST, 2015 . 4. RESPECTFULLY FOLLOWING THE DECISION OF HONBLE HIGH COURT OF DELHI (SUPRA), WE REMAND THE MATTER TO THE FILE OF A.O FOR HIS EXAMINATION/VERIFICATION OF THE REQUIRED DETAILS OF RESPECTIVE RECIPIENT I.E. KOLKATA PORT TRUST TO FIND OUT WHETHER THE RECIPIENT RECOGNIZED IN ITS ACCOUNTS THE RECEIPT FROM THE ASSESSEE AS ITS INCOME OR NOT. THE ASSESSEE IS DIRECTED TO FILE ALL THE DETAILS CONCERNING THE KOLKATA PORT TRUSTS ACCOUNTS AND TO COOPERATE IN COMPLETING THE ASSESSMENT. THUS GROUND NO.1 RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED : 14.06.2019 PLACE : KOLKATA RS, SR.PS I.T.A NO.2100/KOL/2017 M/S. GRAND SMITHY WORLDS LLP. PAGE | 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT GRAND SMITHY WORLDS LLP, 11, HEMANTA BASU SARANI, KOLKATA 700069. 2 RESPONDENT ITO, WARD-40(4), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR , KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA