Anupam Tele Services v. ITO

Razi Ahmed, Kolkata vs. ITO, Ward - 32(4), Kolkata

Bench: Shri S.S, Godara

…act that the assessee has in fact purchased rubber from unorganized rural market in cash only whose genuineness has not been called into question in either of the lower proceedings. Hon'ble Gujarat high court’s judgment in Anupal Telle Services vs. ITO (2014) 366 ITR 122 (Guj) holds that the specific instances prescribed in Rule 6DD of the IT Rules, 1962 are not to be read in a restrictive sense. Hon'ble jurisdictional high court in CIT vs. Crescent Export Syndicate in ITA No.202 of 2008 decided on 30.07.2008 also concludes that sec. 40A(3) is not attracted when genuineness of the payment in issue is not called i…

Razi Ahmed, Kolkata vs. ITO, Ward - 32(4), Kolkata

Bench: Shri S.S, Godara

…act that the assessee has in fact purchased rubber from unorganized rural market in cash only whose genuineness has not been called into question in either of the lower proceedings. Hon'ble Gujarat high court’s judgment in Anupal Telle Services vs. ITO (2014) 366 ITR 122 (Guj) holds that the specific instances prescribed in Rule 6DD of the IT Rules, 1962 are not to be read in a restrictive sense. Hon'ble jurisdictional high court in CIT vs. Crescent Export Syndicate in ITA No.202 of 2008 decided on 30.07.2008 also concludes that sec. 40A(3) is not attracted when genuineness of the payment in issue is not called i…

Binod Kumar Burnwal, Burdwan vs. ITO, Ward - 1(3), Durgapur

In the result, appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [Pan : Aizpb 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [PAN : AIZPB 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent Appearances by: Shri Soumitra Choudhury, Advocate, appeared on behalf of the assessee. Shri Robin Choundury, Addl. CIT Sr. D/R, appearing on behalf…

M/S Birgiri C. S. Shop, Purulia vs. ITO, WD-3(2), Purulia

In the result, the appeal of assesse is partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 972/Kol/2016 A.Y: 2011-12 M/s. Birgiri C.S Shop Vs. I.T.O, Ward 3(2), Kolkata PAN: AAFFB 8532P [Appellant] [Respondent] For the Appellant : S/Shri Ravi Tulsiyan, FCA & R.N Ram, ld.ARs For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 13-06-2018 Date of pronouncement : 05-09-2018 ORDER Shri S.S. Viswanethra Ravi This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals),…

Krishna Prasad Potnuri, Kolkata vs. ITO, Ward - 40(1), Kolkata

In the result, appeal of the assessee is allowed in part

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2014-15 Krishna Prasad Potnuri...............................................................…………………………………….…..Appellant (Prop. Calcutta South Transport Co.) 20, Phears Lance Bowbazar Kolkata – 700 012 [Pan : Afqpp 3888 Q] Income Tax Officer, Ward-40(1), Kolkata....................................................…………………..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee. Shri S.M. Das, Addl. Cit, D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 6Th , 2018 Date Of Pronouncing The Order : August 3Rd, 2018 Order Per J. Sudhakar Reddy, Am :-

…lationship with the principal-Same clearly satisfies the requirement of the provisions of r. 6DD(j)(1)- Disallowance under s. 40A(3) not justified." 9.3. We find that the Hon‟ble Gujarat High Court in the case of Anupam Tele Services vs ITO reported in (2014) 366 ITR 122 (Guj) wherein the head notes are reproduced as below:- Business Expenditure-Disallowance-Validity of-Cash payment exceeding prescribed limit-Assessee acted as agent of Tata for distributing mobile cards and recharge vouchers-Assessee made payments by account payee cheques till August 2005- Subsequently TATA issued circular and assessee was requir…

ACIT, Cir-2, Durgapur vs. S. N. Construction, Bankura

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

…lationship with the principal-Same clearly satisfies the requirement of the provisions of r. 6DD(j)(1)- Disallowance under s. 40A(3) not justified." 9.3. We find that the Hon‟ble Gujarat High Court in the case of Anupam Tele Services vs ITO reported in (2014) 366 ITR 122 (Guj) wherein the head notes are reproduced as below:- Business Expenditure-Disallowance-Validity of-Cash payment exceeding prescribed limit-Assessee acted as agent of Tata for distributing mobile cards and recharge vouchers-Assessee made payments by account payee cheques till August 2005- Subsequently TATA issued circular and assessee was requi…

S. N. Construction, Bankura vs. ACIT, Cir-2, Durgapur

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

…lationship with the principal-Same clearly satisfies the requirement of the provisions of r. 6DD(j)(1)- Disallowance under s. 40A(3) not justified." 9.3. We find that the Hon‟ble Gujarat High Court in the case of Anupam Tele Services vs ITO reported in (2014) 366 ITR 122 (Guj) wherein the head notes are reproduced as below:- Business Expenditure-Disallowance-Validity of-Cash payment exceeding prescribed limit-Assessee acted as agent of Tata for distributing mobile cards and recharge vouchers-Assessee made payments by account payee cheques till August 2005- Subsequently TATA issued circular and assessee was requi…

Subrata Sarkar, Kolkata vs. ITO, Ward 51(3), Kolkata

In the result the appeal by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2013-14

…rata Sarkar A.Y.2013-14 of business expenditure in absence of unavoidable circumstances involving business expediency would invite the impugned statutory provision’s application. Learned Counsel further relies on hon’ble Gujarat high court judgment in [2014] 366 ITR 122 (Guj) Anupam Tele Services vs ITO that cash payments of business expenditure involving unavoidable circumstances coupled with genuineness element is not to be disallowed u/s 40A(3) of the Act. He accordingly seeks to delete the impugned disallowance as well as the enhancement (supra) under challenge. 5. Learned Departmental Representative strong…

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

In the result, the appeal of the assessee for A

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/S. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [Pan : Abjfs 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances By: Shri U. Dasgupta, Advocate Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 17, 2018 Date Of Pronouncing The Order : January 19, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against Two Separate Orders Passed By The Ld. Cit(Appeals), Asansol Both Dated 23.03.2016 For A.Y. 2010-11 & 2011-12 & Since Some Of The Issues Involved Therein Are Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order For The Sake Of Convenience. 2. First We Take Up The Appeal Of The Assessee For A.Y. 2010-11 Being Ita No. 858/Kol/2016. Ground No 1 Raised In This Appeal Is General In Nature Which Does Not Call For Any Specific Adjudication.

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/s. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [PAN : ABJFS 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances by: Shri U. Dasgupta, Advocate appearing on behalf of the Assessee. Shri Sallong Ya…