P S Apartments Pvt. Ltd., Kolkata V. I.T.O.,Ward-12(3), Kolkata

ITA 655/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9067 (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: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 02-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ZAFARUL HAQ TANVEER
• Keywords: TDS
• Section: 143(3); 40(a)(ia); 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A - SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] I .T . A NO. 6 55 /KOL/201 9 A.Y 20 1 3 - 14 M/S. P S APARTMENTS PVT.LTD. VS. I.T.O. WARD 1 2 ( 3 ), KOLKATA PAN: A ADCP4134A (APPELLANT) (RESPONDENT) FOR THE APPELLANT /ASSESSEE : SHRI AN IL KOCHAR, ADVOCATE, AR 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 A SSESSEES APPEAL FOR ASSESSMENT YEAR 20 13 - 14 ARISE S AGAINST THE CIT(A) , 4, KOLKATA S ORDER DATED 22 - 02 - 2019 PASSED IN CASE NO . 688 /CIT(A) - 4/2016 - 17 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT ACT ) . HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE A SSESSEES SOLE SUBSTANTIVE GROUND/GRIEVANCE CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION DISALLOWING THE ALLEGED BUSINESS PROMOTION EXPENSES OF RS. 1,94,233/ - FOR NON DEDUCTION OF TDS U/S. 194C GIVING RISE TO APPLICATION OF SECTION 40(A)(IA) OF THE ACT . 3 . IT TRANSPIRES DURING THE COURSE OF HEARING BOTH THE LOWER AUTHORITIES HELD THAT ASSESSEE HAD MADE PAYMENTS OF RS. 1,33,230/ - AND RS.61 , 003/ - TO M/S. SUMAN CREATIONS 2 ITA NO. 6 55 /KOL/201 9 M/S. P S APARTMENTS PVT. LTD. 2 & M/S. ARHAM DEALCOM PVT. LTD. CASE FILE SUGGESTS THESE TWO INSTANCES ARE OF OUTRI GHT SALE/PURCHASES RELATING TO SAREES AND CLASSIC BONSAI AS PER CORRESPONDING INVOICE DT. 26 - 07 - 2012 & 16 - 11 - 2012 ; RESPECTIVELY . I CONCLUDE IN THIS FACT THAT BOTH THE LOWER AUTHORITIES HAVE WRONGLY TREATED OUTRIGHT SALE S INVOICE S AS CONTRACTUAL PAY MENTS. I THEREFORE DIRECT THE ASSESSING OFFICER TO DELETE IMPUGNED DISALLOWANCE. 4 . TH IS ASSESSEES APPEAL IS ALLOWED. 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: M/S. P S APARTMENTS PVT. LTD 122C, CHAKBERIA ROAD, NORTH CHAKRABERIA, KOLKATA. 2. RESPONDENT/ DEPARTMENT : THE I.T.O. WARD 1 2( 3 ), KOLKATA. P - 7 CHOWRINGHEE SQ., KOLKATA 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CI T(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR H.O.O/D.D.O KOLKATA