Esi Corporation Kolkata v. Ito Tds 157 1 Kolkata Kolkata

In The Income Tax Appellate Tribunal Kolkata Bench A Kolkata Before Shri Veeravalli Durga Rao Jm And Shri Waseem Ahmed Am I T A No 602 Kol 2016 Assessment Year 2010 11 M S Esi Corporation Appellant Panchdeep Bhawan 5 1 Grand Lane Kolkata 700012 Pan Caleo 0295 B Ito Tds Ward 57 1 Respondent 10 B Middleton Row 8 Th Floor Kolkata 700071 Appearances By Shri Debabrata Saha Ar Appearing On Behalf Of The Assessee Shri Raj Kumar Agarwal Ar Appearing On Behalf Of The Revenue Date Of Concluding The Hearing December 11 2017 Date Of Pronouncing The Order December 15 2017 Order Per Veeravalli Durga Rao Jm This Appeal Is Preferred By The Assessee Against The Order Of Ld Cit Appeals 24 Kolkata Dated 25 01 2016 For The F Y 2010 11 2 The First Ground Of Appeal Raised By The Assessee Is In Respect Of Rs 5 36 093 The Assessee Is A Esi Corporation And There Is A Survey Conducted In The Case Of The Assessee In The Course Of The Survey It Was Noticed That Out Of Rs 68 00 000 Appearing In The Head Of Super Speciality Treatment Rs 28 18 140 It Was Stated By The Assessee Before The A O The Above Amount Is Utilised For Purchase Of Pace Makers From Shree Coratomic According To The A O The Assessee Could Not Clarify The Balance Amount Of Rs 39 41 860 And Therefore 2 I T A Nos 602 Kol 2016 Assessment Year 2010 11 Esi Corporation The Liability Against Short Deduction Of 10 And Interest Thereon Levied On The Assessee And Raised The Demand The Assessee Has Filed Details Before The Ld Cit A Without Considering The Detailed Filed By The Assessee Confirmed The Order Of The A O On The Ground That The A O Has Given So Many Opportunities The Assessee Is Not Able To Make Use Before Us The Assessee Has Submitted That He May Be Permitted To File The Details Before The A O In Respect Of An Amount Of Rs 39 41 860 The A O May Be Directed To Consider A Fresh In Accordance With Law The Learned Dr Fairly Submitted That The Issue May Be Remitted Matter Back To The A O In View Of The Above And By Considering The Submissions Of Both The Sides And Also By Following The Principles Of Natural Justice We Are Of The Opinion That One More Opportunity Should Be Given To The Assessee To Substantiate His Case Before The A O Accordingly We Set Aside The Order Passed By The Cit A We Remit The Matter Back To The A O To Consider The Details Filed By The Assessee In Respect Of Rs 39 41 860 And Decide The Issue Fresh In Accordance With Law 3 This Ground Appeal Raised By The Assessee Is Allowed For Statistical Purposes 4 Next Ground Of Appeal Relating To Short Deduction The Commissioner Has Observed That For F Y 2010 11 For Form 26 Q Were Filed From Which It Appears That The Said Demand Of Rs 46 15 573 Has Been Reduced To Rs 3 16 127 In The Traces Statement No Amount Beyond Rs 3 16 127 Can Be Held Payable By The Assessee In 3 I T A Nos 602 Kol 2016 Assessment Year 2010 11 Esi Corporation Respect Of Rs 3 16 127 There Is Nothing In The Submission Dated 12 01 2016 Which May Require Adjudication It Seems That The Said Liability Is Acceptable To The Assessee And Directed The A O To Confirm The Addition Only Of Rs 3 16 127 5 On Appeal Before Us The Assessee Has Submitted That As Per Latest Correction Statement Traces It Is Found The Total Outstanding Demand Status For F Y 2010 11 Only Rs 93 896 Submitted That Direct The A O To Consider The Same And Passed The Orders He Also Submitted That Verify The Latest Traces Statement Of The Same May Be Send It Back To The A O For Verification After Verifying The Same The Demand May Be Raised 6 On The Other Hand The Learned Dr Fairly Accepted That This May Be Remitted Matter Back To The A O To Verify The Latest Traces Statement 7 In View Of The Above We Set Aside The Order Passed By The Cit A Remitted The Matter Back To File Of The A O To Considering The Latest Process Statement Of Traces And Raised The Demand According To The Law 8 This Ground Of Appeal Raised By The Assessee Is Allowed By Statistical Purposes 4 I T A Nos 602 Kol 2016 Assessment Year 2010 11 Esi Corporation 9 In The Result The Appeal Filed By The Assessee Is Allowed For Statistical Purposes Order Pronounced In The Open Court On 15 Th December 2017 Sd Sd Waseem Ahmed Veeravalli Durga Rao Accountant Member Judicial Member Dated 15 12 2017 Biswajit Sr Ps Copy Of Order Forwarded To 1 Esi Corporation Panchdeep Bhawan 5 1 Grand Lane Kolkata 700012 2 Ito Tds Wd 57 1 6 Th Floor 10 B Middleton Row Kolkata 700071 3 The Cit A 4 The Cit 5 Dr True Copy By Order Sr P S H O O Itat Kolkata