DCIT, Circle - Murshidabad, Murshidabad v. M/s. Malda Metal Pvt. Ltd., Murshidabad

ITA 584/KOL/2011 | 2007-2008
Pronouncement Date: 15-11-2011 | Result: Dismissed

Appeal Details

RSA Number 58423514 RSA 2011
Assessee PAN AADCM1451F
Bench Kolkata
Appeal Number ITA 584/KOL/2011
Duration Of Justice 7 month(s) 1 day(s)
Appellant DCIT, Circle - Murshidabad, Murshidabad
Respondent M/s. Malda Metal Pvt. Ltd., Murshidabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 15-11-2011
Assessment Year 2007-2008
Appeal Filed On 13-04-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE /AND ! . '# . ) [BEFORE SRI MAHAVIR SINGH JM & SHRI C. D. RAO AM] $ $ $ $ / I.T.A NO. 584/KOL/2011 %& '( %& '( %& '( %& '(/ // / ASSESSMENT YEAR : 2007-08 DEPUTY COMMISSIONER OF INCOME-TAX VS. M/S. MALDA METAL PVT. LTD. CIRCLE-MURSHIDABAD (PAN:AADCM 1451 F) (*+ /APPELLANT ) ( -*+/ RESPONDENT ) FOR THE APPELLANT: SHRI D. J. MEHTA FOR THE RESPONDENT: SHRI N O N E DATE OF HEARING: 15.11.2011 DATE OF PRONOUNCEMENT: 15.11.2011 . / ORDER PER MAHAVIR SINGH JM ( ) THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF C IT(A)-XXXVI KOLKATA IN APPEAL NO. 848/CIT(A)-XXXVI/KOL/RANGE-MSD/09-10 DATED 07.02.20 11. ASSESSMENT WAS FRAMED BY JCIT MURSHIDABAD U/S 143(3) OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2007-08 VIDE HIS ORDER DA TED 31.12.2009. 2. THE ONLY ISSUE IN THIS APPEAL OF REVENUE IS AGA INST THE ORDER OF CIT(A) DELETING THE DISALLOWANCE MADE BY ASSESSING OFFICER ON ACCOUNT O F EXPENSES OF FREIGHT PAID WITHOUT DEDUCTING TDS U/S. 194C AND FOR THAT THE PROVISION S OF SECTION 40(A)(IA) OF THE ACT WAS INVOKED. FOR THIS REVENUE HAS RAISED THE ISSUE TH AT ASSESSING OFFICER WITHOUT CALLING REMAND REPORT AND BY CONTRAVENTION OF PROVISIONS OF RULE 4 6A OF THE I. T. RULES 1962 (HEREINAFTER REFERRED TO AS THE RULES) ADMITTED ADDITIONAL EVI DENCE. FOR THIS REVENUE RAISED FOLLOWING TWO GROUNDS: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS ERRED BOTH IN FACTS AND IN LAW IN DELETING THE ADDITION OF RS.12 20 949/- M ADE U/S. 40(A)(IA) OF THE I. T. ACT 1961 BY ASSESSING OFFICER IN CONTRAVENTION OF PROVISION OF RULE 46A OF THE INCOME TAX RULES 1962. 2. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS ERRED IN ADMITTING ADDITIONAL EVIDENCE OF FREIGHT REGISTER WITHOUT AFF ORDING AN OPPORTUNITY TO ASSESSING OFFICER WITHOUT CALLING FOR A REMAND REPORT. 2 ITA 584/K/2011M/S. MALDA METAL PVT. LTD..A.Y. 07-0 8 3. WE HAVE HEARD LD. DR SHRI D. J. MEHTA AND GONE T HROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE ASSESSING OFFICER SIMPL Y WITHOUT GOING INTO ANY DETAILS MADE ADDITION AS UNDER: 5. FREIGHT INWARDS ARE OF RS.12 20 949/- NO TDS W AS MADE FROM THE ABOVE PAYMENTS THEREFORE LIABLE TO BE ADDED U/S. 40(A)(I A) OF THE I. T. ACT 1961 (ADDITION RS.12 20 949/-). WE FIND THAT THE ASSESSEE BEFORE ASSESSING OFFICER FILED BOOKS OF ACCOUNT INCLUDING CASH BOOK BANK BOOK LEDGER PURCHASE REGISTER SALE REGISTER DETAILS OF PURCHASES EVIDENCE ON TERM LOAN SALE LIST LIST OF SUNDRY CREDITORS AND DEBTORS BA NK STATEMENT BILLS VOUCHERS AND OTHER DETAILS. THE CIT(A) DELETED THE DISALLOWANCE BY STATING THAT NONE OF THE PAYMENTS EXCEEDS RS.20 000/- INDIVIDUALLY OR EXCEEDS RS.50 000/- IN AGGREGATE IN ENTIRE YEAR SO AS TO FALL IN THE MISCHIEF OF SECTION 40(A)(IA) OF THE ACT. ACCORDING TO HIM AS PER FREIGHT REGISTER THE PAYMENTS ARE BELOW THE PRESCRIBED LIMIT AND HE DELETED THE ADDITION BY GIVING FOLLOWING FINDING: I HAVE DULY CONSIDERED THE SUBMISSION OF THE APPEL LANT AND SEEN THE FREIGHT REGISTER AND INCLINED TO ACCEPT ARS VERSION. NONE OF THE PAYME NT EXCEEDED RS.20 000/- INDIVIDUALLY OR EXCEEDED RS.50 000/- IN AGGREGATE IN THE WHOLE Y EAR SO AS TO BE COVERED BY THE MISCHIEF OF SECTION 40(A)(IA) OF THE ACT. IT APPEA RS THAT THE A.O DID NOT EXAMINE THIS MATTER AT ALL BUT MADE THE ADDITION ON PRESUMPTION. THE ADDITION OF RS.12 20 949/- IS THEREFORE DELETED. 4. WE FIND THAT THE CIT(A) HAS GONE INTO FREIGHT RE GISTER WHICH WAS AVAILABLE BEFORE ASSESSING OFFICER EVEN DURING ASSESSMENT PROCEEDING S AND THE FREIGHT INWARDS ARE RECORDED IN THE FREIGHT REGISTER. WE FIND NO INFIRMITY IN THE ORDER OF CIT(A). IN VIEW OF THE ABOVE POSITION WE CONFIRM THE ORDER OF CIT(A) AND APPEAL OF REVENU E IS DISMISSED. 5. IN THE RESULT APPEAL OF REVENUE IS DISMISSED. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . '# '#'# '# . ! (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( #! #! #! #!) )) ) DATED :15 TH NOVEMBER 2011 /0 %12 3 JD.(SR.P.S.) 3 ITA 584/K/2011M/S. MALDA METAL PVT. LTD..A.Y. 07-0 8 . 4 5 '6- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT DCIT CIRCLE-MURSHIDABAD 2 -*+ / RESPONDENT M/S. MALDA METAL PVT. LTD. VILL. BAN IPUR P.O. GHORSALA MURSHIDABAD. 3 . .% ( )/ THE CIT(A) KOLKATA 4. .% / CIT KOLKATA 5 . => % / DR KOLKATA BENCHES KOLKATA - / TRUE COPY .%?/ BY ORDER 2 /ASSTT. REGISTRAR .