ACIT, Central Circle-1, Visakhapatnam V. Rajkamal Marine Breeding Farms, , Visakhapatnam

ITA 546/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8696 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 30-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO S . 545 & 546 / VIZ /201 7 (ASST. YEAR : 20 1 0 - 11 TO 20 11 - 1 2 ) ACIT, CENTRAL CIRCLE - 1, VISAKHAPATNAM. V S . M/S. RAJKAMAL MARINE BREEDING FARMS, D.NO. 10 - 12 - 6/2, RAJKAMAL TOWERS, REDNAM GARDENS, RAM NAGAR, VISAKHAPATNAM. PAN NO. AAEFR 7879 L (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI DEBA KUMAR SONAWAL CIT DR DATE OF HEARING : 22 / 0 2 /201 8 . DATE OF PRONOUNCEMENT : 07 / 03 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEAL S BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM , EACH DATED 28 /0 8 /201 7 FOR THE ASSESSMENT YEARS 20 1 0 - 11 & 20 11 - 1 2 . 2. THE ONLY ISSUE INVOLVED IN THESE APPEALS IS WHETHER SALES - TAX PAID BY THE ASSESSEE IS ALLOWABLE EXPENDITURE OR NOT. 2 ITA NO S . 545 & 546/VIZ/2017 ( M/S. RAJKAMAL MARINE BREEDING FARMS ) 3. THE CASE OF THE ASSESSING OFFICER IS THAT ASSESSEE HAS NOT FILED ANY EVIDENCE IN RESPECT OF SALES - TAX PAYMENT. 4 . ON APPEAL, L D. CIT(A) AFTER VERIFYING THE SALES - TAX CHALLAN FOR THE ASSESSMENT YEAR 2010 - 11 & 2011 - 12 DIRECTED THE TO DELETE THE ADDITION. 5 . ON BEING AGGRIEVED, REVENUE CARRIED THE MATTER IN APPEAL BEFORE THE TRIBUNAL . 6 . LD. DEPARTMENTAL REPRESENTATIVE HAS STRONGLY SUPPORTED THE ORDER PASSED BY THE ASSESSING OFFICER. NONE APPEARED ON BEHALF OF THE ASSESSEE. 7. WE HAVE CONSIDERED THE ORDERS OF THE AUTHORITIES BELOW AND FIND THAT THE ONLY ISSUE INVOLVED IN THESE APPEAL IS, SALES TAX PAYMENT MADE BY THE ASSESSEE IS AN ALLOWABLE CLAIM OR NOT. BEFORE THE ASSESSING OFFICER, THE ASSESSEE HAS NOT FILED ANY DETAILS , THEREFORE HE REJECTED THE CLAIM MADE BY THE ASSESSEE. ON APPEAL BEFORE THE LD. CIT(A), THE ASSESSEE HAS FILED SALES TAX CHALLANS . THE LD. CIT(A) HAS CONSIDERED THE SAME AND DIRECTED THE ASSESSING OFFICER TO DELETE THE ADDITION . H OWEVER, WE FIND THAT FOR BOTH THE ASSESSMENT YEARS I.E. ASSESSMENT YEAR 2010 - 11 & 2011 - 12, THE ASSESSEE HAS FILED THE SAME CHALLAN I.E. CHALLAN NO. 33445 , DATED 30/03/2011 FOR PAYMENT OF RS. 44,059/ - AND BY CONSIDERING THE SAME, LD. CIT(A) HAS DIRECTED TO DELETE THE 3 ITA NO S . 545 & 546/VIZ/2017 ( M/S. RAJKAMAL MARINE BREEDING FARMS ) ADDITION OF RS.28,347/ - FOR THE ASSESSMENT YEAR 2010 - 11 ; AND DIRECTED TO DELETE THE ADDITION OF RS. 1,98,000/ - FOR ASSESSMENT YEAR 2011 - 12 . WE FIND THAT THERE IS A DISCREPANCY IN CHALLANS FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND THE ADDITIONS ARE DIRECTED TO BE DELETED. IN VIEW OF THE ABOVE, IN OUR OPINION, THE SALES TAX CHALLANS FILED BY THE ASSESSEE HAVE TO BE EXAMINED & DECIDED SC RUPULOUSLY . THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE ASSESSING OFFICER TO EXAMINE THE SALES TAX CHALLANS FILED FOR BOTH THE ASSESSMENT YEARS AND TAKE A VIEW IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO FILE THE CHALLANS BEFORE THE ASSESSING OFFICER. 8. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF MARCH , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 7 T H MARCH , 201 8 . VR/ - 4 ITA NO S . 545 & 546/VIZ/2017 ( M/S. RAJKAMAL MARINE BREEDING FARMS ) COPY TO: 1. THE ASSESSEE - M/S. RAJKAMAL MARINE BREEDING FARMS, D.NO.10 - 12 - 6/2, RAJKAMAL TOWERS, REDNAM GARDENS, RAM NAGAR, VISAKHAPATNAM. 2. THE REVENUE ACIT, CENTRAL CIRCLE - 1, VISAKHAPATNAM. 3. THE PR. CIT(CENTRAL), VISAKHAPATNAM. 4. THE CIT(A) - 3, VISAKHAPATNAM. 5. THE D.R . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.