IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA `A' BENCH, KOLKATA
Before Shri Pramod Kumar (Accountant Member),
and Shri George Mathan (Judicial Member)
I.T.A. No .: 1911/ Kol . / 2009
Assessme nt year : 20 06-07
,
Park Interna ti onal,.........................................Appellan t
42/1, Sham sul Hu da Road,
Kolka ta-700 017
[PAN : AADFP 84 69 R]
Vs.
In come Tax Officer,....... ..............................Responden t
Warde-32(3), Kolk ata
Appearances by:
Shri S. Bagchi and Shri G.R. Sharma, for the appellant
Shri A.K. Dey, D.R., for the respondent
Date of co ncluding t he hea ri ng : July 18, 2012
Date of prono unci ng the o rde r : July 18, 2012
O R D E R
Per George Mathan :
1. This is an appeal filed by the assessee against the order of ld.
Commissioner of Income Tax(Appeals)-XIX, Kolkata in Appeal No.
399/CIT(A)-XIX/ITO, Ward.32(3) Kol/08-09 dated 11.09.2009, for the
assessment year 2006-07.
2. 2. In assessee's appeal, the assessee has raised the following
ground:-
"Th at on the f acts an d ci rcumstances of the ca se, ld. CIT(A) erred
in confirming th e di sall owa nce of entire ex pen diture of f reight for
I . T. A . N o . 1 9 11 / K o l . / 2 0 0 9
A s s e s s m e nt y e a r : 2 0 0 6- 0 7
Page 2 of 3
exp ort in the sum of Rs.79,23,305/- (incorrectly taken in pl ace of
Rs.79,88,304 /-) und er secti on 4 0(a)(ia) read with section 194 C of
the I.T. Act".
3. Shri S. Bagchi, ld. counsel represented on behalf of the assessee
and Shri A.K. Dey, ld. D.R. appeared on behalf of the revenue.
4. It was submitted by the ld. A.R. on behalf of the assessee that the
only issue in this appeal was against the action of the ld. CIT(Appeals)
in confirming the action of the Assessing Officer in invoking the
provisions of section 40(a)(ia) of the Act on account of the alleged non-
deduction of TDS on the transport payments. It was fairly agreed by
both the sides that the issue in regard to the invocation of the
provisions of section 40(a)(ia) was now squarely covered by the
decision of the Special Bench of this Tribunal in the case of Merilyn
Shipping & Transports in ITA No. 477/Viz./2008 dated 29.03.2012. It
was, however, submitted by ld. D.R. that it needs to be verified as to
whether the payments have been made du ring the year or whether
there was any amount payable as on the end of the relevant assessment
year. It was the submission that for this verification, the issue may be
restored to the file of the Assessing Officer. To this submission of the
ld. D.R., ld. A.R. did not raise any objection.
5. In these circumstances, respectfully following the decision of the
Special Bench of this Tribunal in the case of Merilyn Shipping &
Transports (supra), the Assessing Officer is directed to verify if any
amount is payable as on the end of the relevant assessment year. If all
the amounts have been paid, then obviously followin g the principles
I . T. A . N o . 1 9 11 / K o l . / 2 0 0 9
A s s e s s m e nt y e a r : 2 0 0 6- 0 7
Page 3 of 3
laid down by the Hon'ble Special Bench of this T ribunal in the case of
Merilyn Shipping & Transports, no addition shall be made. If any
amount is found to be payable as on the year end, then the Assessing
Officer shall give the assessee adequate opportunity to substantiate his
case as to why the disallowance, if any, should not be made by
invoking the provisions of section 40(a)(ia) of the Act.
6. In these circumstances, the appeal of the assessee is allowed for
statistical purposes.
The order is dictated and pronounced in the open court
immediately upon conclusion of hearing today on 18 t h day of July,
2012.
Sd/- Sd/-
Pramod Kumar George Mathan
(Accountant Member) (Judicial Member)
Kolkata, the 18 t h day of July, 2012
Copies to : (1) Th e app ell ant
(2) Th e respon dent
(3) CIT
(4) CIT(A)
(5) Th e D ep artment al Rep resentativ e
(6) Guard File
By order etc
Assis tant Registrar
Income Tax Appe llate Tribunal
Kolkata benches, Kolkata
Laha/Sr. P.S.
|
