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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
आदेश /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.
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 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.