Appeal details
Counselvise Citation
[2016] 121 COUNSELVISE.COM (IT) 3245 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 10 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-01-2016
Appeal Filed By
Assessee
Bench Allotted
A
Assessment Year
2008-2009
Appeal Filed On
21-03-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI WASEEM AHMED , AM] I.T.A NO.607/KOL/2013 ASSESSMENT YEAR: 2008-09 M/S. STAR ENTERPRISE VS. ASSISTANT COMMISSIONE R OF INCOME-TAX, (PAN: AARFS3971P) CIRCLE-1, HOOGHLY. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 29.01.2016 DATE OF PRONOUNCEMENT: 29.01.2016 FOR THE APPELLANT: SHRI RAVI TULSIYAN, FCA FOR THE RESPONDENT: SHRI R. P. NAG, JCIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI, KOLKATA VIDE APPEAL NO. 288/CIT(A)-XXXVI/KOL/CIR-1,HG/10-11 DATED 15.01 .2013. ASSESSMENT WAS FRAMED BY ACIT, CIR-1, HOOGHLY U/S. 144 OF THE INCOME-TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 13 .12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STA TED THAT HE HAS RAISED THE FOLLOWING THREE ISSUES: (I) CONFIRMATION OF ADDITION OF BOGUS PURCHASES OF RS.34,99,180/-; (II) DISALLOWANCE OF EARTH FILLING MATERIAL EXPENSE S FOR NON-DEDUCTION OF TDS BY INVOKING THE PROVISIONS OF SECTION 40(A)(IA) OF THE ACT; (III) DISALLOWANCE OF INTEREST PAYMENT FOR NON-DEDU CTION OF TDS ON OLD LOANS AND PAYMENT TO HDFC BANK AMOUNTING TO RS.5,672/- AND RS.21,096/- R ESPECTIVELY. 3. LD. COUNSEL FOR THE ASSESSEE TOOK US TO THE ORD ER OF CIT(A) WHO REPRODUCED THE SUBMISSIONS OF THE ASSESSEE AND DISMISSED THE FIRST GROUND BY CRYPTIC ORDER AS UNDER: EVEN UNDERSIGNED ASKED A/R TO PRODUCE THESE PARTI ES TO EXAMINE THE GENUINENESS OF THE TRANSACTIONS. IN SPITE OF OPPORTUNITIES ON OR BEFO RE 28.12.12, 03.01.13, 11.01.13 AND 15.01.13 THESE PARTIES WERE NOT PRODUCED. APPELLANT FAILED TO PRO VE THE GENUINENESS OF THE TRANSACTION BEFORE THE ASSESSING OFFICER AS WELL AS IN APPEAL. HENCE, ADD ITION MADE OF ASSESSING OFFICER OF RS.34,99,188/- ON ACCOUNT OF BOGUS PURCHASES, UNACCOUNTED INVESTME NT IN PURCHASES AND SUNDRY CREDITORS IS SUSTAINED. APPEAL ON THIS GROUND IS DISMISSED. 4. THE SECOND ISSUE HE DISMISSED BY NON-SPEAKING O RDER AS UNDER: SUBMISSION OF THE A/R, GROUNDS OF APPEAL, REMAND REPORT, ASSESSMENT ORDER WERE DULY CONSIDERED. EARTH FILING IS A CONTRACT BETWEEN TWO PARTIES. THERE CANT BE SALE/PURCHASE FOR THIS JOB. APPELLANT FAILED TO DEDUCT TDS ON EARTH FILLI NG CHARGES. AND AO WAS RIGHT IN DISALLOWING U/S. 40(A)(IA) OF INCOME TAX ACT. APPELLANT APPEAL IS D ISMISSED ON THIS GROUND ALSO. 2 ITA NO.607/KOL/2013 M/S. STAR ENTERPRISE, AY 2008-09 2 5. FURTHER, THE LAST GROUND HE DISMISSED BY THIS OR DER: SUBMISSION OF THE A/R, GROUNDS OF APPEAL, REMAND REPORT AND ASSESSMENT ORDER WERE DULY CONSIDERED. THE A/R HAS NOT CLARIFIED OR PRODUCED THE PROOF BEFORE AO AND UNDERSIGNED. AO HAS POINTED OUT IN THE REMAND THAT BANK INTEREST HAS BE EN CLAIMED SEPARATELY IN P&L A/C. HENCE, ADDITION MADE BY AO OF RS.26,768/- U/S. 40(A)(IA) O N ACCOUNT OF NON-DEDUCTION OF TDS IS SUSTAINED. THE APPEAL IS DISMISSED ON THIS ISSUE. 6. LD. COUNSEL FOR THE ASSESSEE FILED A DETAILED PA PER BOOK SUPPORTING THE SUBMISSION FILED BEFORE CIT(A) AND BEFORE US ALSO CONSISTING OF PAGE S 1 TO 119. LD. COUNSEL FOR THE ASSESSEE STATED THAT THE COMPLETE DETAILS ARE FILED BUT NONE OF THE DETAILS WERE EXAMINED BY CIT(A). HENCE, HE ONLY REQUESTED THAT THE ISSUE CANNOT BE E XAMINED HERE BECAUSE MANY FACTUAL ASPECTS ARE TO BE EXAMINED AND FOR THAT REASON IT WILL BE B ETTER THE ISSUE IS SET ASIDE TO THE FILE OF AO SINCE HE HAS ALSO PASSED EXPARTE ASSESSMENT U/S. 14 4 OF THE ACT. 7. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THROUGH THE ASSESSMENT ORDER AND THE ORDER OF CIT(A ), WHICH HAS REPRODUCED ABOVE, WE FIND THAT BOTH THE AUTHORITIES BELOW I.E. THE AO HAS PAS SED THE ORDER EX PARTE U/S. 144 OF THE ACT AND THE ORDER OF CIT(A) IS ALSO A NON-SPEAKING ONE. HE NCE, IN THE INTEREST OF NATURAL JUSTICE, WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND RESTO RE THESE ISSUES BACK TO THE FILE OF THE AO FOR FRESH ADJUDICATION AFTER ALLOWING REASONABLE OPPORT UNITY OF BEING HEARD. LD. SR. DR HAS FAIRLY CONCEDED THIS POSITION. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (WASEEM AHMED) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29 TH JANUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. STAR ENTERPRISE, VILL. RAGHUNATHPU R, P.O. HARIPAL, DIST. HOOGHLY- 712403. 2. RESPONDENT ACIT, CIRCLE-1, HOOGHLY. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .
