Income Tax Appellate Tribunal - Kolkata
Pankaj Saha & Co., Kolkata vs I.T.O.,Ward-26(4), Kolkata on 12 February, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH "SMC" KOLKATA Before Shri S.S, Godara, Judicial Member ITA No.2513/Kol/2019 Assessment Year:2015-16 Pankaj Saha & Co. बनाम / Income Tax Officer, Bidyanagar Kakdwip, South V/s . Ward-26(4), Aayakar 24 Parganas, Bhaban, Dhakhin, 2, Kolkata-743347 Gariahat Road, (South) [PAN No.AAOFP 8862 D] Kolkata-700 068 अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant Shri Rites Goel, Advocate यथ क ओर से/By Respondent Shri Jayanta Khanra, SR-DR सुनवाई क तार ख/Date of Hearing 04-02-2020 घोषणा क तार ख/Date of Pronouncement 12-02-2020 आदे श /O R D E R This assessee's appeal for assessment year 2015-11, arises against the Commissioner of Income-tax (Appeals)-7, Kolkata's order dated 19.09.2019 passed in case No.152/CIT(A)-7/Ward-26(4)/Kol/17-18, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short 'the Act'.
Heard both the parties. Case file perused.
2. The assessee's only grievance canvassed in the instant appeal seeks to reverse both the lower authorities' action disallowing its labour payments of ₹3,05,878/- out of ₹94,56,753/- expenditure after noticing discrepancies in muster roll preparation and other ancillary issues. I notice during the course of hearing that neither the assessee has been able to prove the impugned payments by way of cogent evidence nor it is the Revenue's case that the same involved any abnormal element of expenditure ITA No.2513/Kol/2019 A.Y. 2015-16 Pankaj Saha & Co. Vs. ITO Wd-26(4),Kol. Page 2 compared to earlier and latter assessment years. I therefore deem it appropriate to restrict the impugned disallowance of ₹3,05,878/- to lump sum figure of ₹50,000/- with a rider that the same shall not be treated as a precedent in any other assessment year. The assessee gets part relief. Necessary consequential computation to follow as per law.
3. This assessee's appeal is partly allowed in above terms.
Order pronounced in open court on 12/02/2020 Sd/-
(S.S. Godara)
Judicial Member
Kolkata,
*Dkp/Sr.PS
दनांकः- 12/02/2020 कोलकाता
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-Pankaj Saha & Co. Bidyanagar Kakdwip,South-24 Parganas, Kolkata-743347
2. यथ /Respondent-ITO Wd-26(4), Aaykar Bhaban, Dakshin, 2 Gariahat Road (South), Kolkata-68
3. संबं"धत आयकर आयु%त / Concerned CIT
4. आयकर आयु%त- अपील / CIT (A)
5. &वभागीय )त)न"ध, आयकर अपील य अ"धकरण कोलकाता / DR, ITAT, Kolkata
6. गाड+ फाइल / Guard file.
By order/आदे श से, /True Copy/ सहायक पंजीकार आयकर अपील य अ"धकरण, कोलकाता ।