Sri Gayatri Minerals Pvt Ltd., Durgapur V. A.C.I.T Cir - II, Durgapur

ITA 33/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78439 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 04-01-2013
• Court: TRIBUNAL
• Department Lawyers: SANJAY MUKHERJEE JDIT
• Keywords: Opportunity of being heard
• Section: 143(3); 194C

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , . . . . ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] !$ / I.T.A NO.33/KOL/2013 #% &'/ ASSESSMENT YEAR: 2008-09 SHRI GAYATRI MINERALS PVT. LTD. VS. ASSISTANT COM MISSIONER OF INCOME-TAX, (PAN:AAGCS4845J) CIRCLE-11, DURGAPUR. ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 31.07.2014 DATE OF PRONOUNCEMENT: 31.07.2014 FOR THE APPELLANT: SHRI RAVI TULSIYAN, FCA FOR THE RESPONDENT: SHRI SANJAY MUKHERJEE, JDIT, SR. DR / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), DURGAPUR IN APPEAL NO. 233/CIT(A)/DGP/2011-12 DATED 29.10.2012. ASSESSMEN T WAS FRAMED BY ADDL. CIT, RANGE- 10, KOLKATA U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2008-09 VIDE HIS ORDER DATED 27.12 .2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STAT ED THAT HE IS NOT INTERESTED IN PROSECUTING GROUND NOS. 2 AND 3 AND THE SAME CAN BE TREATED AS WITHDRAWN. ON QUERY FROM THE BENCH, LD. SR. DR STATED THAT HE HAS NO OBJECTION IN CASE ASSE SSEE WANTS TO WITHDRAW THESE GROUNDS. ON THIS FACT, WE PERMIT THE WITHDRAWAL OF THESE TWO GR OUNDS AND THE SAME IS DISMISSED AS WITHDRAWN. . 3. THE ONLY ISSUE REMAINS BEFORE US IS AS REGARDS T O THE ORDER OF CIT(A) CONFIRMING THE DISALLOWANCE OF CARRIAGE IN WARD EXPENSES DEBITED I N THE P&L ACCOUNT WITHOUT DEDUCTION OF TDS U/S. 194C OF THE ACT THEREBY INVOKING THE PROVI SIONS OF SECTION 40(A)(IA) OF THE ACT AT RS.7,80,227/-. FOR THIS ASSESSEE HAS RAISED FOLLOWI NG GROUND NO.4: 4. THAT THE CIT(APPEAL) WAS NOT JUSTIFIED FOR NOT CONSIDERING THE ADDITIONAL GROUNDS OF APPEAL FILED BY THE APPELLANT IN THE COURSE OF HEAR ING REGARDING JURISDICTION OF THE CONCERNED ASSESSING OFFICER & JUSTIFICATION FOR DIS ALLOWING AN AMOUNT OF RS.7,80,227/- U/S. 40(A)(IA) OF INCOME TAX ACT. 4. LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS WA S ADDITIONAL GROUND RAISED BEFORE CIT(A), WHICH WAS NOT ADJUDICATED BY HIM. ON QUERY FROM T HE BENCH, LD. SR. DR HAS NOT OBJECTED TO 2 ITA NO.33/K/2013 GAYATRI MINERALS PVT. LTD.. AY 2008-09 SETTING ASIDE OF THIS GROUND TO THE FILE OF CIT(A) FOR ADJUDICATION. IN TERMS OF ABOVE, WE DIRECT THE CIT(A) TO ADJUDICATE ABOVE GROUND AFTER ALLOWIN G REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- , . . . . , ' #!' ' #!' ' #!' ' #!' , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST JULY, 2014 -. #/0 #1 JD.(SR.P.S.) 2 +##3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SHRI GAYATRI MINERALS PVT. LTD. , B-137 , SHEFFORD STREET, BIDHAN NAGAR, DURGAPUR-713212. 2 +,)* / RESPONDENT ACIT, CIRCLE11, DURGAPUR. 3 . # ( )/ THE CIT(A), DURGAPUR 4. 5. # / CIT DURGAPUR 3:#; +# / DR, KOLKATA BENCHES, KOLKATA ,3 +#/ TRUE COPY,