M/s GIR Movers (P) Ltd., Kolkata V. DCIT, CIR-3, KOLKATA, Kolkata

ITA 931/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4586 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 23-06-2015
• Court: TRIBUNAL
• Assessee Lawyers: SUBHABRATA DUTTA

Judgement Text

I.T.A. NO. 931/KOL./2015 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 931 /KOL/ 2015 ASSESSMENT YEAR: 2006-2007 M/S. GIR MOVERS PVT. LIMITED,...................... ..........................APPELLANT 10/3, KASHI NATH MULLICK LANE, KOLKATA-700 073 [PAN : AABCG 1781 G] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ....................RESPONDENT CIRCLE-3, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI SUBHABRATA DUTTA, FCA, FOR THE ASSESSEE SHRI ARUN KANTI SINHA, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 18, 2016 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 02, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA DATED 18.03.2015, WHEREBY HE CONFIRMED THE ADDITION OF RS.5,45,892/- MADE BY THE ASSESSING OFFICER BY WAY OF DISALLOWANCE UNDER SECT ION 40(A)(IA) FOR THE FAILURE OF THE ASSESSEE TO DEDUCT TAX AT SOURCE FRO M THE LORRY HIRE CHARGES OF RS.3,41,889/- AND RS.2,04,003/- PAID RESPECTIVEL Y TO DHARAMBIR AND GANGARAM. 2. AT THE OUTSET, IT IS NOTED THAT THERE IS A DELAY OF 21 DAYS ON THE PART OF THE ASSESSEE IN FILING THIS APPEAL BEFORE THE TR IBUNAL. IN THIS REGARD, THE ASSESSEE HAS MOVED AN APPLICATION SEEKING CONDO NATION OF THE SAID DELAY AND KEEPING IN VIEW THE REASONS GIVEN THEREIN , I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE DELAY ON THE P ART OF THE ASSESSEE IN I.T.A. NO. 931/KOL./2015 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 3 FILING THIS APPEAL BEFORE THE TRIBUNAL. I, THEREFOR E, CONDONE THE SAID DELAY AND PROCEED TO DISPOSE OF THE APPEAL OF THE ASSESSE E ON MERIT. 3. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF PROVIDING TRANSPORTATION AND LOGIST IC SERVICES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILE D BY IT ON 30.11.2006 DECLARING TOTAL INCOME OF RS.35,92,859/-. DURING TH E COURSE OF ASSESSMENT PROCEEDINGS, IT WAS NOTICED BY THE ASSESSING OFFICE R THAT THE ASSESSEE HAS MADE PAYMENT OF LORRY HIRE CHARGES TO DHARAMBIR AMO UNTING TO RS.3,41,889/- AND GANGARAM AMOUNTING TO RS.2,04,003 /- WITHOUT DEDUCTION OF TAX AT SOURCE. HE, THEREFORE, INVOKED THE PROVISIONS OF SECTION 40(A)(IA) AND MADE A DISALLOWANCE OF RS.5,4 5,892/- ON ACCOUNT OF LORRY HIRE CHARGES PAID TO THE SAID PARTIES. ON APP EAL, THE LD. CIT(APPEALS) CONFIRMED THE SAID DISALLOWANCE MADE BY THE ASSESSI NG OFFICER UNDER SECTION 40(A)(IA) AS THE ASSESSEE NEITHER APPEARED AT THE TIME OF HEARING FIXED BEFORE HIM NOR FILED ANY WRITTEN SUBMISSION T O DISPUTE THE DISALLOWANCE MADE BY THE ASSESSING OFFICER UNDER SE CTION 40(A)(IA). AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LD. COUN SEL FOR THE ASSESSEE HAS SUBMITTED THAT NO TAX AT SOURCE WAS REQUIRED TO BE DEDUCTED BY THE ASSESSEE FROM THE PAYMENT OF LORRY HIRE CHARGES MAD E TO DHARAMBIR AND GANGARAM AS THE SAID PARTIES HAD GIVEN DECLARATIONS IN THE PRESCRIBED FORM 15-I AND THE DECLARATIONS SO GIVEN WERE ALSO F ILED BY THE ASSESSEE WITH THE CONCERNED COMMISSIONER ALONG WITH THE RETU RN IN FORM NO. 15-J WITHIN THE STIPULATED TIME. HE HAS PLACED ON RECORD BEFORE ME A COPY OF THE SAID RETURN DULY ACKNOWLEDGED BY THE OFFICE OF THE CONCERNED COMMISSIONER AND URGED THAT THE MATTER MAY BE RESTO RED TO THE FILE OF THE ASSESSING OFFICER FOR VERIFYING THE SAME. SINCE THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD, I SET ASIDE THE IMPUG NED ORDER OF THE LD. CIT(APPEALS) CONFIRMING THE DISALLOWANCE OF RS. 5,4 5,892/- MADE BY THE I.T.A. NO. 931/KOL./2015 ASSESSMENT YEAR: 2006-2007 PAGE 3 OF 3 ASSESSING OFFICER UNDER SECTION 40(A)(IA) AND RESTO RE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR DECIDING THE SAME AFRESH AFTER VERIFYING THE CLAIM OF THE ASSESSEE OF HAVING FILED THE REQU IRED DECLARATIONS FROM THE CONCERNED PARTIES IN THE PRESCRIBED FORM. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 02, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 2 ND DAY OF SEPTEMBER, 2016 COPIES TO : (1) M/S. GIR MOVERS PVT. LIMITED, 10/3, KASHI NATH MULLICK LANE, KOLKATA-700 073 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKA TA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.