RISING RETAILS(P)LTD,KOLKATA vs. ITO,WARD-4(1), KOLKATA

ITA 1005/KOL/2023Status: DisposedITAT Kolkata31 January 2024AY 2011-12Bench: SHRI SONJOY SARMA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowance made by the Assessing Officer and confirmed by the CIT(A) for failure to deduct tax at source on the contractual payment. The assessee failed to provide any evidence to substantiate its claim.

What were the facts?

The assessee debited a large sum towards contract expenses paid to M/s. Sarda Vanijya Pvt. Ltd. The assessee claimed that no TDS was deducted as the party provided a lower deduction certificate. However, the TDS authority confirmed no such certificate was issued.

What were the issues?

Whether the disallowance of expenses is justified due to the failure to deduct TDS on payments made to a contractor, and whether the ex-parte order passed by the CIT(A) was proper.

Which sections of the Income-tax Act were involved?

Section 194C,Section 197(1),Section 147,Section 148,Section 142(1),Section 40(a)(ia)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: SHRI SONJOY SARMA & SHRI GIRISH AGRAWAL

For Respondent: Shri S. Datta, CIT, DR
Hearing: 25.01.2024Pronounced: 31.01.2024

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi vide order No. ITBA/NFAC/S/250/2023-24/1054689090(1) dated 28.07.2023 passed against the assessment order by ITO, Ward-4(1), Kolkata u/s.144/147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 20.12.2016 for AY 2011-12. 2. Grounds taken by the assessee are as under:

“1. That, on the facts and in the circumstances of the case, the Ld. C.I.T.(A), NATIONAL FACELESS APPEAL CENTER (NFAC) [hereinafter referred to as C.I.T.(A)] erred in confirming the addition made by the Ld. Assessing Officer [hereinafter referred

The order continues below.

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