Income Tax Appellate Tribunal - Kolkata
West Bengal State Electricity ... vs Acit, Circle - 2(2), Kolkata, Kolkata on 12 June, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL,
"D " BENCH, KOLKATA
BEFORE SHRI A.T. Varkey, JM & DR. A.L. SAINI, AM
ITA No. 1886/Kol/2018 A.Y 2014-15
West Bengal State Electricity Transmission Vs. A.C.I.T, Circle-2(2), Kolkata
Co.Ltd.
PAN: AAACW6952G
(अपीलाथ /Appellant) .. ( यथ / Respondent)
Appellant by : Shri S. Bhattacharya, FCA, ld.AR
Revenue by : Shri Shankar Halder, JCIT, ld. DR
सुनवाई क तार ख / Date of Hearing : 24-04-2019
घोषणा क तार ख/Date of Pronouncement: 12-06-2019
आदे श / O R D E R
Per Dr. A. L. Saini, AM:
The captioned appeal filed by the assessee, pertaining to assessment year 2014-15, is directed against the order dated 29-06-2018 passed by the Commissioner of Income Tax (Appeals)-1, Kolkata, which in turn arises out of an assessment order passed by the Assessing Officer [ ACIT, Circle-2(2), Kolkata] u/s. 143(3) of the Income-tax Act, 1961 ( in short the 'Act') dated 29.12.2016.
2. We have heard both the parties and perused the materials available on record.
3. At the outset itself, the ld. Counsel for the assessee vide page-5 of the paper book submitted as under:-
Sl. No. Date of payment of Arrear Municipal Tax Amount Paid
1. 08/08/2013 Rs. 14,77,244
2. 08/08/2013 Rs. 22,15,864
3. 29/08/2013 Rs. 7,06,987
4. 29/08/2013 Rs. 31,635
5. 31/10/2013 Rs. 7,06,987 2 ITA No. 1886/Kol/2018 W.B.S.E.T Co.Ltd.
6. 30/11/2013 Rs. 31,635
7. 30/11/2013 Rs. 7,38,622
8. 30/12/2013 Rs. 7,38,622
9. 01/02/2014 Rs. 14,77,244
10. 28/02/2014 Rs. 7,38,622
11. 28/02/2014 Rs.18,65,088 Total Rs.1,07,29,450 Ld. Counsel pointed out that AO has not verified the arrear of municipal tax and payment thereof by assessee from time to time. In view of above, the ld. Counsel contended that in the interest of justice, one more opportunity to contest the appeal before the Ld. AO may be granted to the assesse to verify the actual payment of arrear of municipal taxes.
4. The ld. DR on the other hand has not controverted the contention of the ld. Counsel for the assessee.
5. Considering the facts and circumstances of the case, we note that assessee has participated in the appellate proceedings. Ld. CIT(A) passed his order without appreciating the deduction for municipal taxes, that had been required to be allowed on the basis of actual payment made thereof. We note that ld AO did not consider the assessee's submissions on merits and did not verify payment of municipal tax. Therefore, we direct the AO to verify the actual payment of municipal taxes. For statistical purposes, the appeal of the assessee is treated as allowed.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 12/06/2019.
Sd/- Sd/-
(A.T. Varkey) (A. L. Saini)
या यक सद य / लेखा द य /
JUDICIAL MEMBER ACCOUNTANT MEMBER
कोलकाता /Kolkata;
Dated: 12/06/2019
3
ITA No. 1886/Kol/2018
W.B.S.E.T Co.Ltd.
*PP, Sr.PS
आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant- West Bengal State Electricity Transmission Co.Ltd. Vidyut Bhavan 9th Fl., A Block Salt Lake, Sector-II, Block-D, Kolkata-91.
2. यथ / The Respondent.- The ACIT, Cir-2(2), Aaykar Bhawan, 7th Fl., P-
7 Chowringhee Sq., Kolkata-69.
3. आयकर आयु त(अपील) / The CIT(A),
4. आयकर आयु त / CIT
5. वभागीय त न ध, आयकर अपील य अ धकरण, कोलकाता / DR, ITAT, Kolkata
6. गाड फाईल / Guard file.
//True Copy// By Order Assistant Registrar, I.T.A.T, Kolkata Benches, Kolkata.