SHREYANS OVERSEAS PVT. LTD.,,KOLKATA vs. ITO, WARD - 8(2),, KOLKATA

ITA 2454/KOL/2024Status: DisposedITAT Kolkata03 November 2025AY 2011-12Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)9 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that fresh TDS exemption certificates were filed before it, which were not produced before the lower authorities. Therefore, the Tribunal set aside the CIT(A)'s order and remanded the matter to the AO for examination of these new documents and to provide relief as per law.

What were the facts?

The assessee company had payments made to third parties without deducting TDS. The Assessing Officer disallowed these payments under Section 40(a)(ia), and the CIT(A) confirmed the disallowance. The assessee appealed to the ITAT.

What were the issues?

Whether the disallowance under Section 40(a)(ia) for non-deduction of TDS was justified, and whether fresh evidence submitted before the Tribunal should be considered.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 250,Section 143(3),Section 263,Section 197,Section 201

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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

These appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2011-12 and 2012-13 dated 28.08.2024, which have been passed against the assessment orders u/s 143(3)/263 of the Act, dated 28.12.2016 and u/s 143(3) of the Act dated 28.03.2015, respectively. Since the issues are common, both the appeals were heard together and are being decided vide this common order for the sake of convenience and brevity.

1.1.

The Registry has inform

The order continues below.

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