M C Dalal & Co, CHENNAI V. DCIT, NCC-5, CHENNAI

ITA 3516/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6013 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D ANAND
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.3516/CHNY/2018 & '& / ASSESSMENT YEAR : 2014-15 M/S M.C. DALAL & CO., NO.19, PONNAPPA CHETTY STREET, PARK ROAD, CHENNAI - 600 003. PAN : AAFFM 0790 G V. THE DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 5, CHENNAI - 600 006. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI D. ANAND, ADVOCATE +,)* - . / RESPONDENT BY : SHRI AR.V. SREENIVASAN, JCIT / - 0# / DATE OF HEARING : 24.07.2019 12' - 0# / DATE OF PRONOUNCEMENT : 01.08.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -5, CHENNA I, DATED 28.09.2018 AND PERTAINS TO ASSESSMENT YEAR 2014-15. 2. SHRI D. ANAND, THE LD.COUNSEL FOR THE ASSESSEE, SUBMITTED THAT THE DONATION MADE BY THE ASSESSEE TO M/S HERBI CURE 2 I.T.A. NO.3516/CHNY/18 HEALTHCARE BIO HERBAL RESEARCH FOUNDATION WAS CLAIM ED AS DEDUCTION UNDER SECTION 35(1)(II) OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'). HOWEVER, ACCORDING TO THE LD. CO UNSEL, THE ASSESSING OFFICER DISALLOWED THE CLAIM OF THE ASSES SEE WHICH WAS CONFIRMED BY THE CIT(APPEALS). PLACING RELIANCE ON THE ORDER OF THIS TRIBUNAL IN ASSESSEE'S OWN CASE FOR THE ASSESSMENT YEAR 2013-14, THE LD.COUNSEL SUBMITTED THAT WHEN THE VERY SAME IS SUE CAME BEFORE THIS TRIBUNAL, THIS TRIBUNAL REMITTED BACK T HE MATTER TO THE FILE OF THE ASSESSING OFFICER. 3. ON THE CONTRARY, SHRI AR.V. SREENIVASAN, THE LD. DEPARTMENTAL REPRESENTATIVE, SUBMITTED THAT THE DON ATION MADE BY THE ASSESSEE TO M/S HERBICURE HEALTHCARE BIO HERBAL RESEARCH FOUNDATION IS ACTUALLY NOT DONATION. IT IS ONLY AN ACCOMMODATION ENTRY. THEREFORE, ACCORDING TO THE LD. D.R., THE D ONATION MADE TO M/S HERBICURE HEALTHCARE BIO HERBAL RESEARCH FOUNDA TION, KOLKATA IS NOT ELIGIBLE FOR DEDUCTION UNDER SECTION 35(1)(I I) OF THE ACT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE ASSESSEE CLAIMS DEDUCTION UNDER SECTION 35(1)(II) OF THE ACT IN RESPECT OF THE 3 I.T.A. NO.3516/CHNY/18 DONATION SAID TO BE MADE TO M/S HERBICURE HEALTHCAR E BIO HERBAL RESEARCH FOUNDATION. THE ASSESSING OFFICER BY PLAC ING RELIANCE ON THE MATERIAL COLLECTED BY THE INVESTIGATION WING OF THE DEPARTMENT AT KOLKATA, DISALLOWED THE CLAIM OF THE ASSESSEE WH ICH WAS CONFIRMED BY THE CIT(APPEALS) FOR THE ASSESSMENT YE AR 2013-14. THIS TRIBUNAL REMITTED BACK THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION ON THE IDENTICAL SITUAT ION. THEREFORE, DURING THE YEAR UNDER CONSIDERATION ALSO, THE MATTE R NEEDS TO BE RE- EXAMINED BY THE ASSESSING OFFICER. ACCORDINGLY, OR DERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSU E RAISED BY THE ASSESSEE IS REMITTED BACK TO THE FILE OF THE ASSESS ING OFFICER. THE ASSESSING OFFICER SHALL FURNISH THE COPIES OF INVES TIGATION REPORT SAID TO BE RECEIVED FROM THE INVESTIGATION WING OF THE D EPARTMENT AT KOLKATA AND THEREAFTER DECIDE THE ISSUE AFRESH IN A CCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE A SSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 I.T.A. NO.3516/CHNY/18 ORDER PRONOUNCED IN THE COURT ON 1 ST AUGUST, 2019 AT CHENNAI. SD/- SD/- (. !) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST AUGUST, 2019. KRI. - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. / 80 () /CIT(A)-5, CHENNAI-34 4. PRINCIPAL CIT- 9, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.