ITO,Ward-4, Haldia, Purba Medinipur v. Md. Jakir Hossain Mondal, Purba Medinipur

ITA 489/KOL/2012 | 2008-2009
Pronouncement Date: 30-07-2012

Appeal Details

RSA Number 48923514 RSA 2012
Assessee PAN AGVPM4091L
Bench Kolkata
Appeal Number ITA 489/KOL/2012
Duration Of Justice 4 month(s) 1 day(s)
Appellant ITO,Ward-4, Haldia, Purba Medinipur
Respondent Md. Jakir Hossain Mondal, Purba Medinipur
Appeal Type Income Tax Appeal
Pronouncement Date 30-07-2012
Appeal Filed By Department
Bench Allotted C
Tribunal Order Date 30-07-2012
Assessment Year 2008-2009
Appeal Filed On 29-03-2012
Judgment Text
C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE /AND ! ' ! ! ' ! ! ' ! ! ' ! ) [BEFORE SHRI PRAMOD KUMAR AM & SHRI MAHAVIR SINGH JM] # # # # / I.T.A NO. 489/KOL/2012 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR : 2008-09 INCOME-TAX OFFICER WD-4 HALDIA VS. MD. JAKIR HO SSAIN MONDAL (PAN:AGVPM4091L) ()* /APPELLANT ) (+)*/ RESPONDENT ) FOR THE APPELLANT: SHRI RANJIT SAHA FOR THE RESPONDENT: N O N E DATE OF HEARING: 30.07.2012 DATE OF PRONOUNCEMENT: 30.07.2012 / ORDER PER MAHAVIR SINGH JM ( ! ' ! ! ' ! ! ' ! ! ' ! ) THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF C IT(A)-XXXIII KOLKATA IN APPEAL NO. 90/CIT(A)-XXXIII/KOL WARD-4/HAL/10-11 DATED 28. 11.2011. ASSESSMENT WAS FRAMED BY ITO WARD-4 HALDIA U/S.143(3) OF THE INCOME TAX AC T 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DA TED 29.12.2010. 2. AT THE OUT SET THIS APPEAL OF REVENUE IS DELAYE D BY 40 DAYS AND TO THAT EFFECT AN AFFIDAVIT HAS BEEN AFFIRMED BY ITO WARD-4 HALIDA STATING TH E REASONS FOR DELAY AND URGED BEFORE THE BENCH TO CONDONE THE DELAY. AFTER HEARING LD. DR A ND PERUSING THE AFFIDAVIT WE FIND THAT THERE IS REASONABLE CAUSE FOR DELAY IN FILING THE APPEAL AND HENCE WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3. THE ONLY ISSUE IN THIS APPEAL OF REVENUE IS AS R EGARDS TO THE ORDER OF CIT(A) DELETING THE ADDITION MADE BY AO BY INVOKING THE PROVISIONS OF S ECTION 40(A)(IA) OF THE ACT AS TDS WAS NOT DEDUCTED ON FREIGHT CHARGES AMOUNTING TO RS.31 59 8 70/-. FOR THIS REVENUE HAS RAISED FOLLOWING GROUND NO.1: 1. THAT THE LD. CIT(A)-XXXIII KOLKATA ERRED IN D ELETING THE ADDITION OF RS.31 59 870/- WITHOUT CONSIDERING THE NATURE OF TRANSACTION INVOL VED IN THIS CASE THAT PROVES THE CONTRACT BETWEEN THE ASSESSEE AND THE TRANSPORTER. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS NOTED THAT THE ASSESSEE HAS PAID CARRIAGE CHARGES FOR PURPOSE OF EGGS FRROM NIS HI ENGINEERING POULTRY PRODUCTS PVT. LTD. 2 ITA 489/K/2012 MD. JAKIR HOSSAIN MONDAL A.Y. 08-09 ANDHRA PRADESH AND PAID CARRIAGE CHARGES AT RS.31 5 9 870/- WITHOUT DEDUCTION OF TAX U/S. 194C OF THE ACT. THE AO THEREBY MADE DISALLOWANCE BY IN VOKING THE PROVISION OF SECTION 40(A)(IA) OF THE ACT. WE FIND THAT THIS ISSUE IS NOW SQUAREL Y COVERED BY THE DECISION OF OF SPECIAL BENCH IN THE CASE OF MERILYN SHIPPING & TRANSPORTS VS. AD DL. CIT (VISAKHAPATNAM)(SB) REPORTED IN (2012) 136 ITD 23 (SB) WHEREIN THE ISSUE IS AS REG ARDS TO THE DISALLOWANCE U/S. 40(A)(IA) OF THE ACT HAS NOT TO BE MADE IN CASE THE EXPENDITURE IS P AID DURING THE YEAR HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE. THE RELEVANT PORTION OF TH E MAJORITY VIEW IS AS UNDER: I AM OF THE FIRM VIEW THAT SECTION 40(A)(IA) OF TH E ACT IS APPLICABLE ONLY TO EXPENDITURE WHICH IS PAYABLE AS ON 31 ST MARCH OF EVERY YEAR AND CANNOT BE INVOKED TO DISAL LOW THE AMOUNTS WHICH HAVE ALREADY BEEN PAID DURING THE PRE VIOUS YEAR WITHOUT DEDUCTING TAX AT SOURCE. ON QUERY FROM THE BENCH THE LD. DR CONCEDED THE PO SITION AND STATED THAT LET THE DATES BE VERIFIED BY AO. IN VIEW OF THE DECISION OF SPECIAL BENCH CITED SUPRA THE AO WILL VERIFY THIS FACT AND DECIDE ACCORDINGLY. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ! ! ! ! ' ! ' ! ' ! ' ! (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( - - - -) )) ) DATED: 30TH JULY 2012 ./ '$01 '2 JD.(SR.P.S.) 3 ''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT ITO WARD-4 HALDIA 2 +)* / RESPONDENT MD. JAKIR HOSSAIN MONDAL VILL BEHAR GRAM PO KHANJANCHAK HALDIA DIST. PURBA MEDINIPUR PIN-721 602 3 . ' $ ( )/ THE CIT(A) KOLKATA 4. ' $ / CIT KOLKATA 5 . ='> '$ / DR KOLKATA BENCHES KOLKATA +4 '/ TRUE COPY $/ BY ORDER ! 1 /ASSTT. REGISTRAR .