Abhijit Das., Kolkata V. I.T.O Wd - 27(4),kolkata., Kolkata

ITA 62/KOL/2013

• Counselvise Citation: 6223514 RSA 2013
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 10-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY A
• Assessee Lawyers: ROHIT SHUKLA
• Section: 10(14)

Judgement Text

I.T.A. NO . 62 /KOL./201 3 ASSESSMENT YEAR: 200 6 - 20 0 7 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) , AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO. 62 /KOL . / 20 1 3 ASSESSMENT YEAR : 200 6 - 20 0 7 ABHIJIT DAS,.......................... ....... ............. .... ............ .. .APP ELL ANT 7/2, PURBANCHAL, PHASE - II, SECTOR - III, 3R - SALT LAKE , KOLKATA - 700 097 [PAN : A DSPD 0512 H ] - VS. - INCOME TAX OFFICER , . ............ .. ............................ . RESPONDENT WARD - 27 (4) , KOLKATA , BAMBOO VI LLA, 169, A.J.C. BOSE ROAD, KOLKATA - 700 014 APPEARANCES BY: SHRI ROHIT SHUKLA, FCA , FOR THE ASSESSEE SHRI SANJAY , A CIT, SR. D.R. , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 0 1 , 2 01 5 DATE OF PRONOUNCING THE ORDER : JANUARY 02 , 20 1 5 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - XIV, KOLKATA IN APPEAL NO. 395 /CIT(A)/ XIV /08 - 09 DATED 1 8 .1 2 .2012 FOR TH E ASSESSMENT YEAR 200 6 - 0 7 . 2 . S HRI ROHIT SHUKLA, F.C.A. , REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SANJAY , A CIT, SR. D.R., REPRESENTED ON BEHALF OF THE REVENUE. 3 . AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. A.R. THAT THE ASSESSEE IS AN EMPLOYEE OF T ATA CONSULTANCY SERVICE S LIMITED. THE ASSESSEE HAD BEEN SENT TO U.S.A. ON TOUR. THE ASSESSEE WAS PAID LIVING I.T.A. NO . 62 /KOL./201 3 ASSESSMENT YEAR: 200 6 - 20 0 7 PAGE 2 OF 3 ALLOWANCES WHICH THE ASSESSEE CLAIMED AS EXEMPT UNDER SECTION 10(14) OF THE ACT. IT WAS THE SUBMISSION THAT THE ASSESSING OFFICER HAD DISALLOWED THE ASSESSEE S CLAIM OF E XEMPTION UNDER SECTION 10(14) AND CONSEQUENTLY BROUGHT TO TAX OF RS.10,63,622/ - BEING LIVING ALLOWANCES RECEIVED BY THE ASSESSEE. IT WAS THE SUBMISSION THAT ON APPEAL, LD. CIT(APPEALS) HELD THAT UNDER SECTION 10(14) LIVING ALLOWANCE WAS ALLOWABLE TO THE AS SESSEE BUT HOWEVER, RESTRICTED THE ALLOWANCE TO 50%. IT WAS THE SUBMISSION THAT THE ISSUE WAS SQUARELY COVERED BY THE DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF OTHER TCS EMPLOYEES IN ITA NOS. 915 TO 919 OF 2010 DATED 30.09.2011. 4. IN REPLY, LD. SR. D.R. VEHEMENTLY SUPPORTED THE ORDER OF THE LD. CIT(APPEALS). IT WAS THE SUBMISSION THAT THE LIVING ALLOWA NCE WAS DISPROPORTIONATELY HIGHER COMPARED TO SALARY AND THE ORDER OF THE LD. CIT(APPEALS) IN RESTRICTING THE ALLOWANCE TO 50% WAS LI ABLE TO BE UPHELD. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ISSUE WAS SQUARELY COVERED BY THE DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF OTHER TCS EMPLOYEES AS REFERRED TO SUPRA, RESPECTFULLY FOLLOWING T HE DECISION OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NOS. 915 TO 919/KOL/2010 DATED 30.09.2011, THE FINDING OF THE LD. CIT(APPEALS) STANDS MODIFIED AND THE ASSESSING OFFICER IS DIRECTED TO GRANT THE ASSESSEE BENEFIT OF SECTION 10(14) CLAIMED BY THE ASSESSEE IN RESPECT OF THE LIVING ALLOWANCES IN FULL. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND JANUARY , 201 5 . SD/ - SD/ - SHAMIM YAHYA GEORGE MATHAN ( ACC OUNTANT MEMBER) ( JUDICIAL MEMBER) KOLKATA, THE 2 ND D AY OF JANUARY , 201 5 I.T.A. NO . 62 /KOL./201 3 ASSESSMENT YEAR: 200 6 - 20 0 7 PAGE 3 OF 3 COPIES TO : (1) SHRI ABHIJIT DAS, 7/2, PURBANCHAL, PHASE - II, SECTOR - III, 3R - SALT LAKE, KOLKATA - 700 097 (2) INCOME TAX OFFICER, WARD - 27(4), KOLKATA, BAMBOO VILLA , 169, A.J.C. BOSE ROAD, KOLKATA - 700 014 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S.