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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Per Shri P.M. Jagtap, A.M..: This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-VI, Kolkata dated 13.10.2014.
At the time of hearing fixed today, i.e. on 19.06.2017, none has appeared on behalf of the respondent-Revenue nor any application seeking adjournment has been filed. This appeal of the assessee is, therefore, being disposed of ex-parte qua the respondent-Revenue after
I.T.A. No. 2276/KOL./2014 Assessment year: 2011-2012 Page 2 of 3 hearing the arguments of the ld. counsel for the assessee and perusing the relevant material available on record.
As regards the issue involved in Ground No. 1 of the assessee’s appeal relating to the disallowance made by the Assessing Officer and confirmed by the ld. CIT(Appeals) on account of provision for leave encashment, the ld. counsel for the assessee has submitted that a similar issue was involved in assessee’s own case for A.Y. 2008-09 and vide its order dated 18.05.2016 passed in ITA Nos. 665/KOL/2012 & 335/KOL/2012, the Tribunal restored the same to the file of the Assessing Officer for fresh adjudication in terms of the impending decision of the Hon’ble Supreme Court in the case of Exide Industries Limited. The Tribunal directed the Assessing Officer to await the said decision and then decide the issue accordingly. Even for A.Y. 2009-10, a similar view has been taken by the Tribunal vide its order dated 03.06.2016 passed in ITA No. 301/KOL/2013. Respectfully following the decision of the Coordinate Bench of this Tribunal rendered in assessee’s own case for A.Ys. 2008-09 and 2009-10, we restore the issue involved in the case of the assessee for the year under consideration relating to disallowance of provision for leave encashment to the file of the Assessing Officer for deciding the same as per the same direction as given by the Tribunal for A.Ys. 2008-09 and 2009-10. Ground No. 1 of the assessee’s appeal is accordingly treated as allowed for statistical purposes.
Ground No. 2 raised by the assessee relating to the issue of levy of interest under section 234C is not pressed by the ld. counsel for the assessee at the time of hearing before us. The same is accordingly dismissed.
As regards Ground No. 3, the ld. counsel for the assessee has submitted that the issue involved therein relating to levy of interest under sections 234D and 244A is consequential in nature. The Assessing
I.T.A. No. 2276/KOL./2014 Assessment year: 2011-2012 Page 3 of 3 Officer is directed to give consequential relief to the assessee on this issue.
In the result, the appeal of the assessee is treated as partly allowed for statistical purposes. Order pronounced in the open Court on June 19, 2017.
Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Accountant Member Kolkata, the 19th day of June, 2017
Copies to : (1) Century Enka Limited, Century Arcade, 2n d Floor, Narangi Baug Road, Pune-411 001
(2) Deputy Commissioner of Income Tax, Circle-6, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069
(3) Commissioner of Income Tax(Appeals)-VI, Kolkata; (4) Commissioner of Income Tax ,Kolkata (5) The Departmental Representative (6) Guard File By order
Senior Private Secretary, Head of Office/DDO Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.