Samiuddin Ahmed, Kolkata V. I.T.O.-Ward-28(2), Kolkata

ITA 651/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9070 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 02-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ZAFARUL HAQ TANVEER
• Keywords: Retrospective amendment; TDS
• Section: 143(3); 40(a)(ia); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C - SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] I .T . A NO. 6 51 /KOL/201 9 A.Y 20 08 - 09 SAMIUDDIN AHMED VS. I.T.O. WARD 2 8 ( 2 ), KOLKATA PAN: A CVPA3694F (APPELLANT) (RESPONDENT) FOR THE APPELLANT /ASSESSEE : NONE FOR THE RESPONDENT / DEPARTMENT : SHRI ZAFARUL HAQ TANVEER, ADDL. CIT, LD.SR.DR DATE OF HEARING : 2 7 - 08 - 2019 DATE OF PRONOUNCEMENT : 18 - 0 9 - 2019 ORDER SHRI S.S. GODARA, JM : 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 20 08 - 09 ARISE S AGAINST THE CIT(A) , 5, KOLKATA S ORDER DATED 01 - 11 - 2018 PASSED IN CASE NO . 262/CIT(A) - 5/WD - 2 8 (2)/18 - 19/KOL. INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT ) . HEARD LEARNED DEPARTMENTAL REPRESENTATIVE . CASE FILE PERUSED. 2. FOR THE REASONS STATED IN ASSESSEES CONDONATION PETITION THAT HE HA D SUFFERED FROM ILLNESS AND ON ACCOUNT OF NO OBJECTION FROM THE REVENUES SIDE , I CONDONE THE IMPUGNED DELAY OF 35 DAYS IN FILING THIS APPEAL BEFORE THIS TRIBUNAL . 3. COMING TO MERITS , I FIND THAT ASSESSEES TWIN SUBSTANTIVE GROUNDS SEEKING TO CHALLENGE CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION INVOKING SECTION 40(A)(IA) DISALLOWANCE OF LABOUR CHARGES AMOUNTING TO RS.560970/ - ON ACCOUNT NON DEDUCTION OF 2 ITA NO. 6 51 /KOL/201 9 SAMIUDDIN AHMED 2 TDS AND LATTER DISALLOWANCE OF RS.394850/ - ARIS I NG FROM ORIGINAL TDS FORM 16A ON VARIOUS ESSENTIAL RE - CONCILIATION ISSUE(S) ; REQUIR E NECESSARY FACTUAL VERIFICATION. COUPLED WITH THIS, ASSESSEES FORMER GRIEVANCE OF LABOUR EXPENDITURE DISALLOWANCE OF RS.5 , 60 , 970/ - ALSO REQUIRES TO BE EXAMINED UNDER SEC OND PROVISO TO SECTION 40(A)(IA) OF THE ACT ; THAT THE SAME DOES NOT APPLY IN CASE AN ASSESSEE IS NOT THE ASSESSEE IS DEFAULT IN THE LIGHT OF SECTION 201 /201 A OF THE ACT. HONBLE DELHI HIGH COURTS LANDMARK DECISION IN CIT V/S. ANSAL LANDMARK TOWNSHIP P. LT D , ITA NOS. 160 & 161/2015 DT. 26 - 08 - 2015 HOLDS THE ABOVE PROVISO TO BE HAVING RETROSPECTIVE EFFECT SINCE CURATIVE IN NATURE. I THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT CASE BACK TO THE ASSESSING OFFICER FOR FRESH ADJUDICATION OF BOTH THE ISSUES RAISED WITHIN THREE EFFECTIVE OPPORTUNIT IES OF HEARINGS AS PER LAW . 4 . TH IS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSE IN ABOVE TERMS . ORDER PRONOUNCED IN THE COURT ON 18 - 0 9 - 2019 SD/ - [ S.S.GODARA ] JUDICIAL MEMBER DATED : 18 - 0 9 - 2019 **PRADIP, SR. PS C OPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ ASSESSEE: SAMIUDDIN AHMED, 10A, RAJIB ALI LANE, KHIDDERPORE, KOLKATA - 23. 2. RESPONDENT/ DEPARTMENT : THE I.T.O. WARD 2 8 ( 2 ), GARIAHAT ROAD (S), AAYKAR BHAVAN DAKSHIN, 3 RD FL., KOLKATA - 68. 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR H.O.O/D.D.O KOLKATA