M/S ALCLAD FABRICATION PVT. LTD.,KOLKATA vs. DCIT, HQR-1, KOLKATA, KOLKATA

Appearances by: Shri Soumitra Choudhury, Advocate, appeared on behalf of the assessee. Shri Robin Choudhury, Addl. CIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : February 12th, 2019 Date of pronouncing the order : March 29th, 2019 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 4, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 17/09/2015, for the Assessment Year 2011-12. 2. In all, there are five grounds of appeal raised by the assessee. The ld. Counsel for the assessee stated that he would not be pressing Ground No. 1, 2, 4 &

5. Hence the same are dismissed as not pressed.

3. This leaves us with Ground No. 3, which is on the issue of service tax payable u/s 43B of the Act.

4. After hearing rival contentions, we find that the assessee has not claimed deduction of service tax of Rs.14,60,699/- during the year. There cannot be a disallowance u/s 43B of the Act, unless a deduction has been allowed u/s 32 to 37 of the