Pankaj Saha & Co., Kolkata V. I.T.O.,Ward-26(4), Kolkata

ITA 2513/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6228 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 28-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2513/KOL/2019 ASSESSMENT YEAR:2015-16 PANKAJ SAHA & CO. BIDYANAGAR KAKDWIP, SOUTH 24 PARGANAS, KOLKATA-743347 [ PAN NO.AAOFP 8862 D ] / V/S . INCOME TAX OFFICER, WARD-26(4), AAYAKAR BHABAN, DHAKHIN, 2, GARIAHAT ROAD, (SOUTH) KOLKATA-700 068 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI RITES GOEL, ADVOCATE /BY RESPONDENT SHRI JAYANTA KHANRA, SR-DR /DATE OF HEARING 04-02-2020 /DATE OF PRONOUNCEMENT 12-02-2020 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2015-11 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, KOLKATAS O RDER DATED 19.09.2019 PASSED IN CASE NO.152/CIT(A)-7/WARD-26(4)/KOL/17-18, INVOLVI NG PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES ONLY GRIEVANCE CANVASSED IN THE I NSTANT APPEAL SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES ACTION DISALLOWING ITS LABOUR PAYMENTS OF 3,05,878/- OUT OF 94,56,753/- EXPENDITURE AFTER NOTICING DISCREPANCIE S IN MUSTER ROLL PREPARATION AND OTHER ANCILLARY ISSUES. I NOTICE DURING THE COURSE OF HEARING THAT NEITHER THE ASSESSEE HAS BEEN ABLE TO PROVE THE IMPUGNED PAYMENTS BY WAY OF COGENT EVIDENCE NOR IT IS THE REVENUES CASE THAT THE SAME INVOLVED ANY ABNORMAL ELEMENT OF EXPENDITURE ITA NO.2513/KOL/2019 A.Y. 2015-16 PANKAJ SAHA & CO. VS. ITO WD-26(4), KOL. PAGE 2 COMPARED TO EARLIER AND LATTER ASSESSMENT YEARS. I THEREFORE DEEM IT APPROPRIATE TO RESTRICT THE IMPUGNED DISALLOWANCE OF 3,05,878/- TO LUMP SUM FIGURE OF 50,000/- WITH A RIDER THAT THE SAME SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR. THE ASSESSEE GETS PART RELIEF. NECESSARY CONS EQUENTIAL COMPUTATION TO FOLLOW AS PER LAW. 3. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOV E TERMS. ORDER PRONOUNCED IN OPEN COURT ON 12/02/2020 SD/- (S. S. GODARA) JUDIC IAL MEMBER KOLKATA, *DKP/SR.PS - 12/02/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PANKAJ SAHA & CO. BIDYANAGAR KAKDWIP,SOU TH-24 PARGANAS, KOLK ATA-743347 2. /RESPONDENT-ITO WD-26(4), AAYKAR BHABAN, DAKSHIN, 2 GARIAHAT ROAD (SOUTH), KOLKATA -68 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',