M/s. Modern Telecom, Kolkata V. ITO, Ward - 53(4), Kolkata, Kolkata

ITA 407/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2618 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 25-02-2010
• Court: TRIBUNAL
• Department Lawyers: O P AGARWAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'A BENCH : KOLKATA (BEFORE HONBLE SRI D.K.TYAGI, J.M. AND HONB LE SRI B.C.MEENA, A.M.) I.T.A. NO. 407 /KOL/2010 ASSESSM ENT YEAR : 2005-06 M/S MODERN TELECOM VS ITO, WARD 53(4), KOLKATA (PAN NO. AAJFM 3342L) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SRI O.P.AGARW AL, CIT (DR). O R D E R PER SHRI B.C.MEENA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT(A)- XXXIII, KOLKATA DATED 18.11.2009 FOR THE ASSESSME NT YEAR 2005-06. 2. GROUNDS RAISED ARE AS FOLLOWS : 1. FOR THAT THE ORDER OF THE HONBLE CIT(APPEALS ) THE LEARNED A.O.IS UNCALLED FOR, ARBITRARY AND BAD IN LAW. 2. FOR THAT BOTH THE HONBLE CIT(APPEALS) AN D THE LEARNED A.O. ERRED IN DISALLOWING PARTNERS SALARY OF RS.1,07,000/- CITING NON-SUBMISSION OF PARTNERSHIP DEED ALONG WITH RETURN IS ERRONEOUS AND BAD IN LAW. 3. FOR THAT THE ASSESSEE CRAVES LEAVE TO AME ND, ALTER, ADD, MODIFY, MODERATE AND CHANGE THE GROUND OF APPEAL BEFORE OR AT ANY TIME DURING THE HEARING OF THE APPEAL. 3. THE ONLY ISSUE INVOLVED IN THIS APPEAL IS REGARD ING THE DISALLOWANCE OF PARTNER SALARY ON ACCOUNT OF NON-SUBMISSION OF P ARTNERSHIP DEED ALONG WITH THE RETURN. 4. NONE ATTENDED ON BEHALF OF THE ASSESSEE. 5. AFTER HEARING THE LEARNED D.R., WE ARE OF THE VI EW THAT IN THE INTEREST OF JUSTICE AND EQUITY, THE ISSUE DESERVES TO BE REST ORED TO THE FILE OF THE A.O. TO DECIDE DE NOVO AFTER PROVIDING AN OPPORTUNITY TO TH E ASSESSEE. HENCE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE S BY RESTORING THE ISSUE TO THE FILE OF THE A.O. 2 ORDER PRONOUNCED IN THE OPEN COURT ON 28.04.2010 SD/- SD/- (D.K.TYAGI ) (B.C.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28.04.2010 COPY FORWARDED TO :- 1) ITO, WARD 53(4),KOLKATA. 2) M/S MODERN TELECOM, B/5, BAGHA JATIN COLONY, K OLKATA. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. BY ORDER ASSISTANT REGI STRAR I.T.AT., KOLKATA. BCD