CIT, Burdwan, Burdwan V. Shri Harihar Roy, Burdwan

MA 1/KOL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3675 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 06-01-2015
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, AM & SHRI MAHAVIR SINGH , JM] M. A. NO. 01/KOL/2015 IN I.T.A NO. 844/KOL/2012 ASSESSMENT YEAR: 2007-08 COMMISSIONER OF INCOME-TAX, BURDWAN VS. SHRI HARIH AR ROY (PAN: ADKPR7895P) ( APPLICANT ) ( RESPONDENT ) DATE OF HEARING : 20.11.2015 DATE OF PRONOUNCEMENT: 20.11.2015 FOR THE APPLICANT: SHRI NILOY BARAN SOM, JCIT FOR THE RESPONDENT: SHRI J. M. THARD, ADVOCATE ORDER PER MAHAVIR SINGH, JM: BY THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS STATED THAT THERE IS ERROR APPARENT FROM THE ORDER OF ITAT DATED 11.08.2014 IN NOT CONSIDERING THE COMMISSION RECEIVED BY THE ASSESSEE AS IN EXPENSE WHICH IS N OT THE FACT OF THE CASE. SECONDLY, THE ITAT RELIED ON THE SUBMISSIONS OF LD. COUNSEL FOR T HE ASSESSEE WITHOUT CALLING FOR ANY DOCUMENTARY EVIDENCE REGARDING TDS LIABILITY IN THE IMMEDIATELY PRECEDING AY 2006-07. LD. SR. HEAVILY RELIED ON THE MISC. PETITION. 2. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE FIRST OF ALL STATED THAT THE FACTUM REGARDING THE IMMEDIATELY PRECEDING YEAR IN WHICH S UCH SUM IS CREDITED OR PAID, THE ASSESSEES ACCOUNTS ARE NOT LIABLE TO AUDIT IS AVAI LABLE IN THE ASSESSEES PAPER BOOK I.E. ACCOUNTS OF THAT YEAR AT PAGES 31 TO 36 WHICH CLEAR LY REVEALS THAT THE ASSESSEES ACCOUNTS ARE NOT AUDITED. IN RESPECT TO SECOND ASPECT, LD. COUNSEL FOR THE ASSESSEE CLARIFIED THAT AS PER AGREEMENT BETWEEN GLAXO SMITHKLINE PHARMACEUTIC ALS LTD.(GSK) AND ITS AGENT SHIBACORN UDYOG, BEING THE C&F AGENT, ALL THE FREIG HTS APPROVED BY GSK AND INCURRED BY SHIBACORN UDYOG FOR DISPATCHING THE GOODS FROM THE SAID PREMISE TO THE CONSIGNEE SHALL BE REIMBURSED TO SHIBACORN UDYOG BY GSK ON PRODUCTI ON OF PROOF AND IN TERM OF THIS, THE ASSESSEE HAS PRODUCED VOUCHERS REGARDING OFFICE EXP ENSES, CARRIAGE INWARD, CARRIAGE OUTWARD, REPAIRS, MAINTENANCE, MISCELLANEOUS, TRAVE LLING EXPENSES ETC. AND ASSESSEE IS NOT LIABLE TO DEDUCT TDS AND THE RECONCILIATION WAS ALS O FILED BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS. 3. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE TRIBUNAL HAS EXAMINED THE FIRST ISSUE OF TDS THAT ASSESSEE I S NOT LIABLE TO AUDIT THE ACCOUNTS U/S. 2 MA NO.01/K/2015 HARIHAR ROY A. Y 2007-08 44AB OF THE ACT FOR AY 2006-07, WHICH IS BASED ON T HE DOCUMENTS FILED BY THE ASSESSEE DURING THE COURSE OF HEARING IN ITS PAPER BOOK. SE CONDLY, THE ASSESSEE HAS FILED THE DETAILS OF REIMBURSEMENT OF EXPENSES AND IN TURN MADE THE C LAIM. WE FIND NO MISTAKE APPARENT FROM RECORD IN THE ORDER OF TRIBUNAL AND HENCE THE MISC. APPLICATION OF REVENUE IS DISMISSED. 4. IN THE RESULT, MISC. APPLICATION OF REVENUE IS D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20TH NOVEMBER, 2015 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPLICANT : CIT, BURDWAN 2 RESPONDENT SHRI HARIHAR ROY, SUBHASHPALLY ROAD, SHYAM SAYER (N), BURDWAN-713146 3 . THE CIT(A) , BURDWAN 4. ACIT, BURDWAN 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR .