National Halfton Co, Kolkata V. I.T.O Wd - 37(2),kolkata., Kolkata

ITA 730/KOL/2013

• Counselvise Citation: 73023514 RSA 2013
• Duration Of Justice: 2 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 05-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER ITA NO. 730 /KOL/ 2013 ASSESSMENT YEAR: 2006 - 07 NATIONAL HALFTON CO., 68, SITARAM GHOSH STREET, KOLKATA 700 009 [ PAN NO.A A IFM 6304 R ] / V/S . I.T.O. WARD - 3 7( 2 ), 18, RABINDRA SARANI, 8 TH FL. PODDAR COURT, KOLKATA - 01 / APPELLANT .. / RESPONDENT / BY APPELLANT NONE / BY RESPONDENT SMT.MADHUMALATI GHOSH, JCIT, SR - DR / DATE OF HEARING 03 - 06 - 2015 / DATE OF PRONOUNCEMENT 03 - 06 - 2015 / O R D E R THIS A PPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS) - XXI V, KOLKATA DATED 16 - 01 - 201 2 FOR THE ASSESSMENT YEAR 20 0 6 - 07. 2. THE ONLY ISSUE INVOLVED IN THIS OF ASSESSEE RELATE TO THE DISALLOWANCE OF 11,18,303 U/S 40(A)(IA) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ). THE FACTS RELATING TO THIS ADDITION THAT THE ASSESSING OFFICER AFTER GOING THROUGH THE LEDGER NOTED THAT ASSESSEE DEBITED PRINTING CHARGES BY A SUM OF 10,50,910/ - , W HEN QUESTIONED THE ASSESSEE PRODUCED THE PHOTO COPIES OF THE BILL WHERE IT IS MENTIONED THAT THE DA LIA PRINTERS SOLD OUT THE BOOKS TO THE ASSESSEE. THE AO MENTIONED THAT THE DALIA PRINTERS IS NOT THE BOOK SELLER IN NATURE BUT IT IS A DIGITAL COLOUR DESIGNER & PRINTER. THEREFORE, HE WAS OF THE OPINION THAT THE ASSESSEE HAS DEFAULTED THE PROVISION OF SEC. 194C OF THE ACT AND ACCORDINGLY APPLIED THE PROVISION OF SEC. 40(A)(IA) OF THE ACT. I TA NO. 730 /KOL /2013 A.Y. 2006 - 07 NATIONAL HALFTON CO . V. ITO WD 3 - 7( 2 ) KOL. PAGE 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THOUGH NOTICE WAS DULY SERVED. I THEREFORE DECIDE TO DISPOSE OF THE APPEAL AFTER HEARING LD. DR AS WELL AS GOING THROUGH T HE ORDERS OF TAX AUTHORITIES BELOW. IN MY OPINION, ONCE THE ASSESSEE HAS SUBMITTED THE EVIDENCE THAT IT HAS PURCHASED THE BOOKS FROM DALIA PRINTERS THEN THE ONUS GOT SHIFTED ON THE AO. THE LD. DR ALSO COULD NOT BRING ANY COGENT MATERIAL OR EVIDENCE BEFORE ME WHICH PROVE THAT IT IS A CASE WHERE THE ASSESSEE GOT THE PRINTING DONE FROM DALIA PRINTERS. IN VIEW OF THESE FACTS, I SET ASIDE THE ORDER OF CIT(A) AND DELETE THE ADDITION OF 10,53,910/ - OUT OF THE ADDITION OF 11,18,303/ - . IN MY OPINION, THE ASSESSEE HAS NOT COMMITTED THE DEFAULT BY NOT DEDUCTING THE TDS IN SUPPORT OF SAID AMOUNT. I, ACCORDINGLY, DELETE THE DISALLOWANCE OF 10,53,910/ - . 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 03 / 06 /201 5 SD/ - ( P.K. BANSAL ) ACCOUNTANT MEM BER KOLKATA, *DKP - 03 / 06 /201 5 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT NATIONAL HALFTON CO. 68, SITARAM GHOSH STREET, KOL - 09 2 . / RESPONDENT ITO WARD - 3 7( 2 ), 18, RABINDRA SARANI, 8 TH FLOOR. PODDAR COURT , KOLKATA - 01 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , / ,