Santi Kumar Oswal, Kolkata V. ADIT,CPC,Bengaluru, Jalpaiguri

ITA 403/KOL/2023

AI Insights

The case involves Santi Kumar Oswal, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, which confirmed an addition of Rs. 8,81,938 to the assessee's income. This addition was initially made by the Assessing Officer under Section 43B of the Income Tax Act, 1961, on the grounds that GST was not paid within the due date. The assessee argued that the GST was indeed paid before the due date of filing the return, supported by challan evidence. The Tribunal found that the first Appellate Authority did not adequately consider these submissions and thus remitted the matter back for a thorough examination of the payment records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128745 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-06-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 06-06-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 24-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 43B

Judgement Text

आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता म ें IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्ष े त्र) एवं श्री राज े श क ु मार, ल े खा सदस्य क े समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & SRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.: 403/KOL/2023 Assessment Year: 2019-20 Santi Kumar Oswal.................................................Appellant [PAN: AADPO 1870 D] Vs. ADIT, CPC, Bengaluru...........................................Respondent Appearances by: Sh. Siddarth Agarwal, Adv., appeared on behalf of the Assessee. Sh. P.P. Barman, Addl. CIT, Sr. D/R, appeared on behalf of the Revenue. Date of concluding the hearing : June 7 th , 2023 Date of pronouncing the order : June 9 th , 2023 ORDER Per Rajpal Yadav, Vice-President (KZ): The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [in short ‘ld. CIT(A)’] dated 27.02.2023 passed for assessment year 2019-20. I.T.A. No.: 403/KOL/2023 Assessment Year: 2019-20 Santi Kumar Oswal. Page 2 of 3 2. The assessee has taken three grounds of appeal out of which ground no. 1 & 3 are general grounds of appeal which do not call for recording of any specific finding. 3. In ground no. 2, assessee has pleaded that ld. CIT(A) has erred in confirming the addition of Rs. 8,81,938/- which was added by ld. Assessing Officer (in short ‘ld. AO’) with the aid of Section 43B of the Income Tax Act, 1961 (in short the ‘Act’). Ld. AO was of the view that GST was not paid by the assessee within the due date and therefore, it is to be disallowed. 4. Ld. Counsel for the assessee while taking us through the record, carefully submitted that ld. AO has disallowed GST payment of Rs. 8,81,938/- on the ground that this amount was not paid by the assessee. The assessee took the matter in appeal and it was contended that the GST was paid before the due date of filing of the return and therefore, it is to be allowed as deduction. He placed on record copies of challan etc. With the assistance of ld. Representative, we have gone through the record carefully. A perusal of the impugned order of ld. CIT(A) would reveal that there is no head & tail in this order. Ld. first Appellate Authority has not considered these submissions of the assessee in an analytical manner. Therefore, we set aside the order of ld. CIT(A) and remit this issue back to the file of ld. first Appellate Authority with the direction that ld. first Appellate Authority would peruse the challans exhibiting the payment of GST before the due date of filing of the return and in case such a factum is found as true, then, deduction is to be allowed to the assessee. With the above I.T.A. No.: 403/KOL/2023 Assessment Year: 2019-20 Santi Kumar Oswal. Page 3 of 3 observation, appeal of the assessee is partly allowed for statistical purposes. 5. In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Kolkata, the 9 th June, 2023 Sd/- Sd/- [Rajesh Kumar] [Rajpal Yadav] Accountant Member Vice-President Dated: 09.06.2023 Bidhan (P.S.) Copy of the order forwarded to: 1. Santi Kumar Oswal, C/o Subash Agarwal & Associates, Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2 nd Floor, Kolkata-700 069. 2. ADIT, CPC, Bengaluru. 3. CIT(A)-NFAC, Delhi. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. //True copy // By order Assistant Registrar ITAT, Kolkata Benches Kolkata