SUVENDU CHATTERJEE,KOLKATA V. D.C.I.T.,CIRCLE-48, KOLKATA

ITA 2690/KOL/2024

AI Insights

This case involves an appeal by Suvendu Chatterjee against the order of the CIT(A)-14, Kolkata, which confirmed the AO's disallowance of Rs.19,55,401. This amount represented alleged service tax that was received but not deposited to the government account, and was consequently added as income of the assessee. The assessee contended that they had not actually received this service tax. The Tribunal admitted the appeal despite a delay of 92 days, condoning the delay based on a plausible affidavit provided by the assessee. The Tribunal decided to restore the matter to the AO for further verification of the facts presented by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711414 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR NASKAR
• Assessee Lawyers: MIRAZ D. SHAH
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2690/KOL/2024 (नििाारण वर्ा / Assessment Year :2012-2013) Suvendu Chatterjee, 8D, Krishna Laha Lane, 1st Floor, near AITUC Office, Kolkata-700012 Vs DCIT, Circle-48, Kolkata PAN No. : ACBPC 4347 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Miraz D. Shah, AR राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR सुनवाई की तारीख / Date of Hearing : 24/07/2025 घोषणा की तारीख/Date of Pronouncement : 24/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 06.04.2018 passed by the ld. CIT(A)-14, Kolkata for the Assessment Year 2012-2013. 2. Shri Miraj D. Shah, ld.AR appeared on behalf of the assessee and Shri Shankar Naskar, ld. Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee is delayed by 92 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons which are plausible and not found to be false. Accordingly, the delay of 92 days is condoned and the appeal is admitted for hearing. 4. It was submitted by the ld. AR that the AO has made disallowance of Rs.19,55,401/- representing alleged service tax received but not deposited to the account of the Government. Consequently, the AO has added the same as the income of the assessee. It was the submission that Printed from counselvise.com ITA No.2690/KOL/2024 2 the ld. CIT(A) has confirmed the order of the AO without considering the submission of the assessee that the assessee has not received the said service tax amount. The assessee has also filed an affidavit before me which reads as under :- Printed from counselvise.com ITA No.2690/KOL/2024 3 5. It was the submission that he has no objection if the issues are restored to the file of AO for verification as to whether the assessee has received the said service tax. Printed from counselvise.com ITA No.2690/KOL/2024 4 6. In reply, ld. Sr. DR submitted that the issues may be restored to the file of ld. AO in view of the affidavit now filed by the assessee before the Tribunal. 7. I have considered the rival submissions. A perusal of the facts shows that the assessee has filed this affidavit on 8th July, 2025. The assessee has claimed that the assessee has not received the said service tax amount of Rs.19,55,401/-. The assessee submits that the said amount is also shown in the balance sheet of the assessee as receivable. Consequently, I am of the view that this needs verification and, therefore, issues are restored to the file of the ld. AO for verification after granting the assessee adequate opportunity of being heard. The AO shall examine the bills by which the services taxes have been raised and how much of the said bills have been paid and received. If the service tax which has been recorded by the assessee is shown to have not been received then no addition is liable to be made on this count. Should the converse be found in view of the affidavit now filed before the Tribunal, the Assessing Officer shall draw adverse inference in accordance with law. 8. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 24/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 24/07/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.2690/KOL/2024 5 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "