M/s Environ Solar (P) Ltd., Kolkata V. I.T.O.,Ward-13(1), Kolkata

ITA 2604/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5171 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS; Set aside
• Section: 250; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 2604/KOL/2019 ASSESSMENT YEAR: 2015-16 M/S. ENVIRON SOLAR (P) LTD..........................................................APPELLANT 60A, D.H. ROAD THAKURPUR KOLKATA 700 063 [PAN : AADCE 1639 H] VS. INCOME TAX OFFICER, WARD-13(1), KOLKATA....................................................................RESPONDENT APPEARANCES BY: SHRI S.K. TULSIYAN, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 31 ST , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 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) 5, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 07/11/2019, FOR THE ASSESSMENT YEAR 2015-16. 2. WE HAVE HEARD RIVAL CONTENTIONS. ON CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, PERUSAL OF THE PAPERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AS WELL AS CASE LAW CITED, WE HOLD AS FOLLOWS:- 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS AN EXCESS DEDUCTION OF TDS BY THE PAYER. HE SUBMITTED THAT THIS FACT OF HAVING DEDUCTED TDS IN EXCESS THAN WHAT WAS LEGALLY REQUIRED TO BE DONE, IS ACCEPTED BY THE PAYER. HE POINTED OUT THAT THE ASSESSING OFFICER BASED ON SUCH EXCESS DEDUCTION OF TDS , DETERMINED THE TURNOVER OF THE ASSESSEE AT A HIGHER FIGURE THAN WHAT WAS THE ACTUAL TURNOVER. HE PRAYED THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER TO VERIFY THE FACTS AND ARRIVE AT THE CORRECT TURNOVER. 4. THE LD. D/R HAD NO OBJECTION IN THE MATTER BEING RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION AND DETERMINATION OF THE CORRECT TURNOVER. 5. IN VIEW OF THE ABOVE SUBMISSIONS, WE SET ASIDE THE MATTER TO TH ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 19.02.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. ENVIRON SOLAR (P) LTD 60A, D.H. ROAD THAKURPUR KOLKATA 700 063 2. INCOME TAX OFFICER, WARD- 13(1), KOLKATA 3.CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN VIEW OF THE ABOVE SUBMISSIONS, WE SET ASIDE THE MATTER TO TH ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF FEBRUARY, 20 20 [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER 13(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2604/KOL/2019 ASSESSMENT YEAR: 2015-16 M/S. ENVIRON SOLAR (P) LTD. IN VIEW OF THE ABOVE SUBMISSIONS, WE SET ASIDE THE MATTER TO TH E FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 20 . SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES