Arvind Kumar Nand Kumar Ltd., Kolkata V. DCIT, Cir-9(1),Kolkata, Kolkata

MA 93/KOL/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5446 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 05-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K KUREEL J
• Assessee Lawyers: P BHATTA DIRECTOR
• Section: 145

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.93/KOL/2016 (ARISING OUT ITA NO.681/KOL/2013) / ASSESSMENT YEAR: 2009- 10 ARVIND KUMAR NAND KUMAR LTD., 30, KALI KRISHANA TAGORE STREET, KOLKATA [ PAN NO.AACCA 6319 F ] / V/S . DY. COMMISSIONER OF INCOME TAX, CIRCLE-9, P- 7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) / BY APPELLANT SHRI P.BHATTA, DIRECTOR / BY RESPONDENT SHRI R.K.KUREEL, JCIT-DR ! / DATE OF HEARING 23-09-2016 '# ! / DATE OF PRONOUNCEMENT 23-09-2016 / ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE A SSESSEE HAS SOUGHT FOR RECALLING ORDER PASSED BY THE TRIBUNAL IN ITA N O. 681/KOL/2013 DATED 10.02.2016 FOR ASSESSMENT YEAR 2009-10. 2. THE ISSUE RAISED BY ASSESSEE IN THIS MISC. APPLI CATION IS THAT THERE ARE APPARENT MISTAKES IN THE ORDER OF THE TRIBUNAL IN R ELATION TO THE DISALLOWANCE MADE BY THE ASSESSING OFFICER FOR RS.3 LACS. AS PER ASSESSEE, THE DECISION FOR DELETING THE AFORESAID ADDITION IS CONTRARY TO THE FACTS OF THE CASE. THE LD. AR SUBMITTED THAT THE ASSESSEE FOLLOWED THE MERCANTILE SYSTEM OF ACCOUNTING AND THE DEDUCTION OF EXPENDITURE WAS CLAIMED AS PER SEC TION 145 OF THE INCOME TAX ACT, 1961. BUT THE SAME EXPENDITURE WAS DISALLO WED DUE TO NON- MA NO.93/KOL/2016 A.Y.2009-10 ARVIND KR. NAND KR. LTD. VS. DCIT CIR-9(1 ), KOL. PAGE 2 COMPLIANCE OF METHOD OF ACCOUNTING SPECIFIED IN SEC TION 145 OF THE ACT. IN VIEW OF ABOVE, IT WAS PRAYED TO RE-ADJUDICATE THE I SSUE ON THE BASIS OF ACTUAL FACTS AS AVAILABLE IN THE RECORD. 3. HOWEVER, AT THE OUTSET, WE FIND THAT THE ISSUE A RISING OUT OF THE ITA 682/KOL/2013 HAS BEEN DULY ADJUDICATED BY THIS TRIB UNAL VIDE ITS ORDER DATED 10.02.2016. THE DISALLOWANCE OF THE EXPENSE WAS CON FIRMED DUE TO NON- PRODUCTION OF BILL AND WHICH HAS NOTHING TO DO WITH THE PROVISIONS OF SECTION 145 OF THE ACT. IN OUR CONSIDERED VIEW, THERE IS NO APPARENT MISTAKE ARISING FROM THE SAID ORDER AS PER THE PROVISIONS OF SECTIO N 254(2) OF THE ACT. IN VIEW OF THE ABOVE PRECEDENT, THE MA FILED BY THE ASSESSE E IS TREATED AS DISMISSED. 4. IN THE RESULT, MA FILED BY ASSESSEE STANDS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON THE CLOSE OF THE HEARING ON THE 23 RD DAY OF SEPTEMBER, 2016 SD/- SD/- (%&) (!&) (N.V.VASUDEVAN) (WASEE M AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP ()*- 23 / 09 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ARVIND KR. NAND KR. LTD. 30, KALI KRISHN A TAGORE, ST, KOLKATA-07 2. /RESPONDENT-DCIT, CIR-9(1), P-7, CHOWRINGHEE SQUARE , KOLKATA-69 3.)2)3 4 / CONCERNED CIT 4. 4- / CIT (A) 5.783, 3 , KOLKATA / DR, ITAT, KOLKATA 6.8; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ /) 3 , #