Yasser Arafat, Hooghly V. ITO, Ward - 28(2), Kolkata, Kolkata

ITA 689/KOL/2010

• Counselvise Citation: 68923514 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 08-04-2010
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: SOMNATH GHOSH
• Section: 194C

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO . 689/KOL/2010 &' ()/ ASSESSMENT YEAR : 2006-07 (+, / APPELLANT ) YASSER ARAFAT, KOLKATA (PAN: ACVPA 3470 H) - & - - VERSUS - . (./+,/ RESPONDENT ) ITO-WARD-28(2), KOLKATA +, 0 1 #/ FOR THE APPELLANT: SHRI SOMNATH GHOSH ./+, 0 1 #/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK #2 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 07.01.2010 OF THE CIT(A)-XIV, KOLKATA PERTAINING TO A.YR. 2006-07. 2. THE ONLY ISSUE RAISED BY THE ASSESSEE IS R ELATING TO THE DISALLOWANCE MADE BY THE LD. A.O. U/S 40(A)(IA) OF THE IT ACT BY OBSERVING T HAT THE ASSESSEE HAS NOT RECOVERED TDS U/S 194C OF THE IT ACT. 3. AFTER HEARING THE RIVAL SUBMISSIONS AND ON PERUSAL OF MATERIALS AVAILABLE ON RECORD THE UNDISPUTED FACT IS THAT IN THIS CASE THE ASSESSEE IS AN INDIVIDUAL AND THIS TRIBUNAL HAS CONSISTENTLY TAKEN A VIEW THAT THE PRO VISION OF SECTION 194C(1) IS APPLICABLE TO THE INDIVIDUAL ASSESSEE W.E.F. 01.06. 2007. SINCE THE ASSESSMENT YEAR INVOLVED IN THIS APPEAL IS 2006-07 WE ARE OF THE VI EW THAT THE REVENUE IS NOT JUSTIFIED 2 IN DISALLOWING EXPENDITURE U/S 40A(IA) OF THE ACT B Y STATING THAT THE ASSESSEE HAS NOT DEDUCTED TDS AS REQUIRED U/S 194C OF THE ACT. THERE FORE, THE ACTION OF THE REVENUE AUTHORITIES IS NOT SUSTAINABLE AS PER LAW. WE SET A SIDE THE ORDER OF THE REVENUE AUTHORITIES AND DIRECT THE AO NOT TO MAKE ANY DISAL LOWANCE U/S 40(A)(IA) OF THE IT ACT. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.06.2011. SD/- SD/- MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 22.06.2011 #2 0 .3 4#3(5- COPY OF THE ORDER FORWARDED TO: 1. YASSER ARAFAT, C/O ADVOCATE SHRI SOMNATH GHOSH, S EBEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S.CHINSURAH, DIST. HOO GHLY, PIN-712 105. 2 THE I.T.O., WARD-28(2), KOLKATA 3. THE CIT, 4. THE CIT(A)-XIV, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /3 ./ TRUE COPY, #2&:/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)