Income Tax Appellate Tribunal - Cuttack
Khimji-K.D & Sons (P) Ltd., Bhubaneswar vs Acit Circle-1, , Bhubaneswar on 14 December, 2022
आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.94/CTK/2022 (ननधाारण वषा / Assessment Year :2007-2008) Khimji-K.D.& Sons (P) Ltd. Vs ACIT, Circle-1, Bhubaneswar Plot No.621/A, Saheed Nagar, Janpath, Bhubaneswar-751007 PAN No. :AABCK 3660 L (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri K.K.Bal, Advocate राजस्व की ओर से /Revenue by : Shri M.K.Gautam, CIT-DR सन ु वाई की तारीख / Date of Hearing : 14/12/2022 घोषणा की तारीख/Date of Pronouncement : 14/12/2022 आदे श / O R D E R Per Bench :
This is an appeal filed by the assessee against the order of the ld CIT(A)-1, Bhubaneswar, passed in appeal No.0557/11-12, dated 06.11.2019, for the assessment year 2007-2008.
2. At the outset, we found that the appeal of the assessee is barred by 866 days. In this regard, ld. AR has filed an application for condonation of delay along with affidavit stating therein sufficient reasons for condoning the delay. Ld. CIT-DR did not object to condone the delay. Looking to the facts of the case and reasons stated in the application, we condone the delay of 866 days in filing the present appeal and the appeal is heard finally.
3. It was submitted by the ld. AR that the issue in this appeal of the assessee was in respect of disallowance u/s.40(a)(ia) of the Act on 2 ITA No.94/CTK/2022 account of non-deduction of TDS of Rs.46,475/- in respect of payment made on account of hallmarking charges to an extent of Rs.14,64,026/-. It was submitted by the ld. AR that the assessee has misplaced the original TDS receipt. It was the submission that a copy of the same has been produced before the AO in the remand proceedings on 17.02.2017 and the same has also been mentioned by the AO in his remand report. It was the submission that the AO in the remand report mentions that he could not verify that the said TDS challan was in respect of payment relevant to the assessment year 2007-2008. It was the submission that the assessee was unable to trace the challan. It was the submission that he had no objection if the issue is restored to the file of AO for verification and readjudication.
4. In reply, ld. CIT-DR submitted that the amount of Rs.14,64,026/- represented two amounts being Rs.13,73,953/- in respect of hallmarking charges and an amount of Rs.90,072/- regarding payment to various other persons. It was the submission that the TDS in respect of both the issues are to be considered. It was fairly agreed that he had no objection if the issue in this appeal is restored to the file of AO for verification and readjudication.
5. We have considered the rival submission. As it is noticed that the AO has mentioned in his remand report that the copy of challan for TDS payment to an extent of Rs.46,475/- has been produced and as it is noticed that the assessee has sought for the copy of the challan from the Income Tax Department itself, therefore, in the interest of justice, we are 3 ITA No.94/CTK/2022 of the view that the issues in this appeal deserves to be restored to the file of AO for readjudication after granting the assessee the benefit of production of all the evidences to substantiate its claim. The AO is directed accordingly.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 14/12/2022.
Sd/- Sd/-
(अरुण खोड़पऩया) (जाजज माथन)
(ARUN KHODPIA) (GEORGE MATHAN)
ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER
कटक Cuttack; ददनाांक Dated 14/12/2022
Prakash Kumar Mishra, Sr.P.S.
आदे श की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant-
Khimji-K.D.& Sons (P) Ltd.
Plot No.621/A, Saheed Nagar, Janpath, Bhubaneswar-751007
2. प्रत्यथी / The Respondent-
ACIT, Circle-1, Bhubaneswar
3. आयकर आयुक्त(अऩीऱ) / The CIT(A),
4. आयकर आयुक्त / CIT
5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack
6. गार्ज पाईऱ / Guard file.
सत्यापऩत प्रयत //True Copy// आदे शानुसार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack