JAY SHREE TEA & INDUSTRIES LTD., ,KOLKATA vs. DCIT, CIRCLE 4(1), , KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.895 & 896/KOL/2025
(निर्धारण वर्ा / Assessment Year : 2018-2019 & 2020-2021)
Jay Shree Tea & Industries Ltd
15th Floor, 10 Camac Street,
Kolkata-700017
Vs DCIT, Circle-4(1), Kolkata
PAN No. :AAACJ 7788 D
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri S. Jhajharia, AR
रधजस्व की ओर से /Revenue by : Ms. Monalisa Pal Mukherjee, JCIT
सुनवाई की तारीख / Date of Hearing
: 26/06/2025
घोषणा की तारीख/Date of Pronouncement : 03.07.2025
आदेश / O R D E R
Per George Mathan, JM :
These are two appeals filed by the assessee against the separate orders both dated 27.03.2025 of the ld. CIT(A), National Faceless Appeal
Centre (NFAC), Delhi, passed for the assessment years 2018-2019 &
2020-2021, respectively.
2. It was submitted by the ld. AR that one of the issues was in respect of the disallowance u/s.14A as also there were issues of PF & ESI. It was the submission that the assessee is in the business of manufacturing of tea and consequently in view of the Rule 8 in the computation of income in respect of manufacturing of tea, the disallowance in respect of PF &ESI is to be restricted to 30%. It was the submission that the ld. CIT(A) has not considered the submission of the assessee. It was the submission that the addition as made by the Assessing Officer and as confirmed by the ld.
CIT(A) is liable to be deleted.
ITA No.895&896/Kol/2025
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3. In reply, ld. Sr.DR vehemently supported the orders of the Assessing
Officer and the ld.CIT(A).
4. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) for the assessment year 2018-2019 has given his decision in para 6 of his order. Similarly, for assessment year 2020-2021 also the ld. CIT(A) has given his decision in para 6 of his order. It is noticed that in respect of the issue of PF & ESI, the ld. CIT(A) has applied the decision of the Hon’ble
Supreme Court in the case of Checkmate Services Pvt. Ltd., passed in Civil
Appeal No.2833 of 2016, dated 12.10.2022/[2022] 143 taxmann.com 178
(SC)]. In regard to disallowance made u/s.14A of the Act in the assessment year 2018-2019, the ld. CIT(A) has not considered the submission of the assessee. A perusal of the order of the ld. CIT(A) shows that the orders of the ld. CIT(A) are totally non-speaking and has not considered any of the submission of the assessee though the written submission of the assessee has been extracted at length. It must be appreciated that the Tribunal decides the appeal which is against the order of the ld. CIT(A). In absence of a speaking order from the ld.CIT(A), it becomes difficult nay practically impossible for the Tribunal to understand as to what is the view and the reasons on which the ld.CIT(A) has taken the decision in the manner in which he has done. As the orders of the ld.CIT(A) for both the assessment years under consideration are non-speaking order, in the interest of justice, the orders of the ld.CIT(A) are set aside and the issues in both the appeals are restored to the file of the ld.CIT(A) for readjudication. It must also be mentioned here that the assessee has raised the additional ground in both
ITA No.895&896/Kol/2025
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the appeals. These issues also need to be considered by the ld. CIT(A).
Therefore, in the interest of justice, the orders of the ld.CIT(A) for both the years under consideration are set aside and the issues in both the appeals are restored to the file of the ld. CIT(A) for readjudication after granting the assessee adequate opportunity of being heard. Liberty is granted to the assessee to raise additional grounds before the ld.CIT(A).
5. In the result, both appeals of the assessee are partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 03.07.2025. (SANJAY AWASTHI) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 03.07.2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(