RINITA BANERJEE,KOLKATA vs. I.T.O WD - 29(1),KOLKATA., KOLKATA

This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-XVI, Kolkata in appeal No.57/CIT(A)-XVI/Wd- 29(1)/Kol /09-10 dated 10.01.2013. Assessment was framed by ITO Ward-29(1), Kolkata u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 23.12.2009 for assessment year 2007-08.

At the outset, it was observed that Assessing Officer disallowed the expenses of ₹ 23,52,612/- u/s. 40(a)(ia) of the Act i.e. non-deduction of Tax Deducted at Source (TDS). Before us Ld AR submitted various case laws and frankly requested the Bench to restore the matter back to the file of Assessing Officer with a direction to verify that whether the recipient of the above income has paid the taxes in their individual hands. On the other hand, Ld. DR did not raise any objection if the same ground, matter is restored to the file of AO. We find that on the similar facts and circumstance this Hon’ble Tribunal in the case of Vas Electronics v. ACIT in dated 24.11.2015 restored the file to the AO for fresh adjudication in the light of amended provisions of the Act. The relevant extract of the order is reproduced below:- “5. We have heard rival submissions and gone through facts and circumstances of the case. We are inclined to set aside the issue to the file of the AO and accordingly, we direct the AO to verify whether the recipients have included the income in their respective returns and also paid taxes on the same. The assessee will provide the details of recipients i.e, their assessment particulars etc., to the AO so that the AO can verify. In case the recipient parties are not cooperating in providing details, the AO can call for the information u/s 133(6) of the Act for verification of the same. Accordingly, this issue is remitted back to the file of AO to decide in terms of the above directions. This issue of assessee’s appeal is allowed for statistical purposes.”

In the result, assessee’s appeal is allowed for statistical purpose. Order pronounced in the open court 09 /03/2016 Sd/- Sd/- (N.V.Vasudevan) (Waseem Ahmed) (Judicial Member) (Accountant Member) Kolkata, *Dkp �दनांकः- 09/03/2016 कोलकाता ।