CIT v. Bata India Ltd.

KEVENTER AGRO LIMITED,KOLKATA vs. DCIT, CIR. 4(1), KOLKATA

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 396/KOL/2024 Assessment Year: 2015-16 Keventer Agro Limited.............................................................Appellant [PAN: AABCK 1716 D] Vs. DCIT, Cir.-4(1), Kolkata.........................................................Respondent Appearances: Assessee represented by: S.K. Tulsiyan, Adv. & Lata Goyel, AR. Department represented…

WELKIN TELECOM INFRA PVT. LTD,KOLKATA vs. DCIT, CIR.11(1), KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri A. T. Varkey, Jm & Shri Rjesh Kumar, Am ]

…details of the donation and subscription, which is placed at pages 126-136 of the paper book, we find merit in the claim of the assessee. For this, we rely on the decision of the Hon'ble jurisdictional High Court in the case of CIT vs. Bata India Ltd. (1993) 201 ITR 884 (Cal) wherein it was held that, "ii) that the amount of Rs. 1,87,411 represented contributions which the retail shops of the assessee had to pay to the organisers of local festivals. Having regard to the extensive market and the numerous retail shops set up by the assessee for the sale of its product, the total expenditure of Rs. 1,87,411 is rea…

MD. MUJIBUR RAHAMAN,DURGAPUR vs. ACIT, CIR. 2, DURGAPUR

In the result, the appeal of assessee is allowed

Bench: Shri A. T. Varkey, Jm & Shri Manish Borad, Am ]

…e. Aggrieved, the assessee is in appeal before us. 6. At the outset, the Ld. AR of the assessee has brought to our notice that this issue is no longer res integra since the Hon’ble Calcutta High Court in the case of CIT Vs. Bata India Ltd. reported in (1993) 201 ITR 884 (Cal) wherein it has been held at page 890 that contribution made by an assessee to local puja and festival committees or organizations in order to avoid confrontation and for smooth running of its business are allowable as business expenditure. Therefore, we allow this ground of appeal of assessee by relying on the decision in Bata India Ltd. (s…

EASTERN COALFIELDS LIMITED ,PASHCHIM BARDHAMAN vs. D.C.I.T.,CIRCLE-3, ASANSOL

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Shri Rajesh Kumar, Am]

…llowing 50% of expenditure claimed as donation. We note that on similar issue i.e. donation/expenditure claimed by an assessee in respect of donation given to the local clubs during Durga Puja etc. the Hon’ble Calcutta High Court in CIT vs. Bata India Ltd. in 201 ITR 884 (Cal) held that the same was an allowable expenses. However we note that in the present case in hand, since the assessee could not submit materials/evidence before the authorities below in respect of its claim of donation given to the local clubs, we direct the assessee to submit materials to substantiate the fact of donation it gave to local clu…

EASTERN COALFIELDS LIMITED ,PASHCHIM BARDHAMAN vs. D.C.I.T.,CIRCLE-3, ASANSOL

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm & Shri Rajesh Kumar, Am]

…llowing 50% of expenditure claimed as donation. We note that on similar issue i.e. donation/expenditure claimed by an assessee in respect of donation given to the local clubs during Durga Puja etc. the Hon’ble Calcutta High Court in CIT vs. Bata India Ltd. in 201 ITR 884 (Cal) held that the same was an allowable expenses. However we note that in the present case in hand, since the assessee could not submit materials/evidence before the authorities below in respect of its claim of donation given to the local clubs, we direct the assessee to submit materials to substantiate the fact of donation it gave to local clu…

TIRIYOGI NARAYAN SINGH,KOLKATA vs. ACIT, CIRCLE-28, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2014-15 Tiriyogi Narayan Singh Acit, Circle-28, Kolkata C/O. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. Pan: Apmps8395D (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit. Date Of Hearing : 13.12.2021 Date Of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 250 Of The Act Dated 26.07.2021 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2014-15. 2. The Issue Raised In Ground No. 1 Is Against The Order Of Cit(A) Upholding The Order Of Ao Confirming The Disallowance Of Rs. 24,286/- On Account Of Delayed Payment Of Employee’S Contribution To Provident Fund & Esi.

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Tiriyogi Narayan Singh ACIT, CIRCLE-28, KOLKATA C/o. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. PAN: APMPS8395D (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT. Date of Hearing : 13.12.2021 Date of Pronouncement : 05.01.2022 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The present appeal ha…

M/S ART-E-MIDE CONSTRACTION PVT. LTD.,KOLKATA vs. D.C.I.T.,CIRCLA-10(1), KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

…rd both the parties and perused the records. We note that the AO has relied on the decision of Hon’ble Chattisgarh High Court to deny the claim. However the ld. A.R drew our attention to the decision of jurisdictional High Court in Bata India Ltd. reported in 201 ITR 884(at page 890) wherein the Hon’ble High Court at Calcutta has held that sums donated to different clubs for Durga Puja etc. is necessary expenses incurred by the assessee’s for the smooth functioning of its business and is an allowable expenses u/s 36 of the Act. Since we are bound by the decision of jurisdictional High Court, we allow the claim of…

M/S EASTERN COALFIELS LTD.,BURDWAN vs. DCIT, CIR-2, ASANSOL, ASANSOL

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

…1 ITA No.890-891/Kol/2019 & ITA No. 985-986/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. आयकर अपीलीय अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM ITA Nos. 890 & 891/Kol/2019 Assessment Year: 2009-10 & 2012-13 Assistant Commissioner of Income- Vs. Eastern Coalfields Ltd. tax, Circle-2, Asansol (PAN: AAACE7590E) Appellant Respondent & ITA Nos. 985 & 986/Kol/2019 Assessment Year: 2009-10 & 2012-13 Eastern Coalfields Ltd. Vs. Deputy Commissioner of Income-tax, Circle-2, Asansol Appellant Resp…

M/S EASTERN COALFIELS LTD.,BURDWAN vs. DCIT, CIR-2, ASANSOL, ASANSOL

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

…1 ITA No.890-891/Kol/2019 & ITA No. 985-986/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. आयकर अपीलीय अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM ITA Nos. 890 & 891/Kol/2019 Assessment Year: 2009-10 & 2012-13 Assistant Commissioner of Income- Vs. Eastern Coalfields Ltd. tax, Circle-2, Asansol (PAN: AAACE7590E) Appellant Respondent & ITA Nos. 985 & 986/Kol/2019 Assessment Year: 2009-10 & 2012-13 Eastern Coalfields Ltd. Vs. Deputy Commissioner of Income-tax, Circle-2, Asansol Appellant Resp…

ACIT, CIRCLE-2,, ASANSOL vs. EASTERN COALFILELDS LTD.,, BURDWAN

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

…1 ITA No.890-891/Kol/2019 & ITA No. 985-986/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. आयकर अपीलीय अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM ITA Nos. 890 & 891/Kol/2019 Assessment Year: 2009-10 & 2012-13 Assistant Commissioner of Income- Vs. Eastern Coalfields Ltd. tax, Circle-2, Asansol (PAN: AAACE7590E) Appellant Respondent & ITA Nos. 985 & 986/Kol/2019 Assessment Year: 2009-10 & 2012-13 Eastern Coalfields Ltd. Vs. Deputy Commissioner of Income-tax, Circle-2, Asansol Appellant Resp…

ACIT, CIRCLE - 2, ASANSOL, ASANSOL vs. M/S. EASTERN COALFIELDS LIMITED, BURDWAN

In the result, all the appeals of the assessee as well as the revenue is partly allowed for statistical purposes

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm

…1 ITA No.890-891/Kol/2019 & ITA No. 985-986/Kol/2019 AYs 2009-10 & 2012-13 Eastern Coalfields Lt. आयकर अपीलीय अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM and Hon’ble Shri A. T. Varkey, JM ITA Nos. 890 & 891/Kol/2019 Assessment Year: 2009-10 & 2012-13 Assistant Commissioner of Income- Vs. Eastern Coalfields Ltd. tax, Circle-2, Asansol (PAN: AAACE7590E) Appellant Respondent & ITA Nos. 985 & 986/Kol/2019 Assessment Year: 2009-10 & 2012-13 Eastern Coalfields Ltd. Vs. Deputy Commissioner of Income-tax, Circle-2, Asansol Appellant Resp…

INDUSTRIAL PERFORATION (INDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE-5, KOLKATA, KOLKATA

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

…High which is incurred for the purpose of business as held by the Hon’ble Calcutta High which is incurred for the purpose of business as held by the Hon’ble Calcutta High Court in the case of CIT vs. Bata India Ltd. CIT vs. Bata India Ltd. reported in [1993] 201 ITR 884 ITR 884 Cal. Hence, we delete the disallowance and allow this ground of the assessee. we delete the disallowance and allow this ground of the assessee. 5. Ground No. 3 is against the addition made u/s 68 of the Act. The Assessing Ground No. 3 is against the addition made u/s 68 of the Act. The Assessing Ground No. 3 is against the addition made u…

DCIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. SHRADHA AGENCIES PRIVATE LIMITED , HOWRAH

In the result, the appeal of the revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

…perused the relevant assessment records. The Calcutta High Court in the case of CIT vs. Bata India assessment records. The Calcutta High Court in the case of CIT vs. Bata India assessment records. The Calcutta High Court in the case of CIT vs. Bata India Ltd. 201 ITR 884 has held “it is notorious fact that, in the festival months, the Ltd. 201 ITR 884 has held “it is notorious fact that, in the festival months, the Ltd. 201 ITR 884 has held “it is notorious fact that, in the festival months, the shops in this part of the country have to pay contributions towards community of the country have to pay contributions…

CHANDAN CHATTERJEE,BANKURA vs. ITO, WARD - 3(1), BANKURA, BANKURA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2009/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

…s to local club and trade association. This is the payment made by the assessee to maintain smooth relationship with trade association therefore, it is for the purpose of business. We note that Hon’ble Calcutta High Court in the case of Bata India reported in 201 ITR 884 (Cal) held that such payments are allowable expenditure; therefore we delete the addition of Rs. 65,316/-. 20. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the Court on 21.02.2020 (S.S.GODARA) (A.L.SAINI) "या"यकसद"य / JUDICIAL MEMBER लेखासद"य / ACCOUNTANT MEMBER कोलकाता /Kolkata; "दना…

M/S. BHASKAR SHRACHI ALLOYS LTD.,,KOLKATA vs. JCIT(OSD), OSD TO CIT - III, KOLKATA , KOLKATA

In the result, appeal of assessee is partly allowed and that of revenue is dismissed &

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…he assessee that the expenditure was for business purposes. So, the Ld. CIT(A) allowed the expenditure after examining the ledger account as business expenditure. For doing so, he relied on the order of the jurisdictional High Court in CIT Vs. Bata India Ltd. 201 ITR 884 (Cal). The facts aforesaid could not be controverted by the Revenue, so the impugned order of Ld. CIT(A) is confirmed. Since CO not pressed, it stands dismissed. 15. In the result, appeal of assessee is partly allowed and that of revenue is dismissed & CO of assessee is dismissed. Order is pronounced in the open court on 3rd April, 2019 (P. M.…

DCIT, CIRCLE - 3(1), KOLKATA , KOLKATA vs. M/S. BHASKAR SHRACHI ALLOYS LIMITED , KOLKATA

In the result, appeal of assessee is partly allowed and that of revenue is dismissed &

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…he assessee that the expenditure was for business purposes. So, the Ld. CIT(A) allowed the expenditure after examining the ledger account as business expenditure. For doing so, he relied on the order of the jurisdictional High Court in CIT Vs. Bata India Ltd. 201 ITR 884 (Cal). The facts aforesaid could not be controverted by the Revenue, so the impugned order of Ld. CIT(A) is confirmed. Since CO not pressed, it stands dismissed. 15. In the result, appeal of assessee is partly allowed and that of revenue is dismissed & CO of assessee is dismissed. Order is pronounced in the open court on 3rd April, 2019 (P. M.…

ACIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. M.K. SHAH EXPORTS LTD.,, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

…ion of Rs. 1,52,39,000/- out of which Rs. 14,000/- comprised petty donations not eligible for deduction under section 80G of the Act. The assessee company relied upon the decision of the Hon’ble Calcutta High Court in the case of CIT vs Bata India Ltd. (1993) 201 ITR 884 in respect of claim of deduction under section 37 of the Act, in respect of such petty donations. The Investigation Wing of the Income Tax Department prepared a report on the basis of survey conducted on 04.12.2015 at the office of the assessee company. This report primarily focused on donations given to unscrupulous trusts namely Batanagar Educa…

M/S. M. K. SHAH EXPORTS LTD,,KOLKATA vs. ACIT, CIRCLE-4(1), KOLKATA, KOLKATA

In the result, the appealof the Revenue (ITA No

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

…ion of Rs. 1,52,39,000/- out of which Rs. 14,000/- comprised petty donations not eligible for deduction under section 80G of the Act. The assessee company relied upon the decision of the Hon’ble Calcutta High Court in the case of CIT vs Bata India Ltd. (1993) 201 ITR 884 in respect of claim of deduction under section 37 of the Act, in respect of such petty donations. The Investigation Wing of the Income Tax Department prepared a report on the basis of survey conducted on 04.12.2015 at the office of the assessee company. This report primarily focused on donations given to unscrupulous trusts namely Batanagar Educa…

DCIT, CIR-10(1), KOLKATA, KOLKATA vs. M/S SWAMINA INTERNATIONAL (P) LTD., KOLKATA

In the result, both the appeal of revenue as well as the Cross Objection of the assessee is partly allowed for statistical purposes

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am]

…produced by the assessee to substantiate its claim that Rs.6,01,193/- was expended on business exigencies. On appeal, the Ld. CIT(A) deleted the addition as made by the AO by following the decision of Hon’ble Apex Court in the case of CIT Vs. Bata India Ltd. 201 ITR 884 and another judgment of Hon’ble Karnataka High Court in the case of Mysore Kirloskar Ltd. Vs. CIT 166 ITR 836. Aggrieved, revenue is before us and assessee has filed cross objection in support of the order of Ld. CIT(A) . 5.2. We have heard rival submissions and gone through the facts and circumstances of the case. We note that the assessee clai…

DCIT, CIRCLE-10(2), KOLKATA, KOLKATA vs. M/S SREE AUTOMOTIVE PVT. LTD., KOLKATA

In the result, the appeal filed by the revenue is dismissed

Bench: : Shri J. Sudhakar Reddy & Shri S.S.Viswanethra Ravi

…by the assessee on subscription and donation Rs. 2568/­ is incidental to assessee' business and allowable as business expenditure. This view also finds support from the decision of the Hon'ble Calcutta High Court in the case of CIT ­Vs­ Bata India Lld. (1993) 201 ITR 884 (Cal) wherein it has been held at page 890 that "contribution to local puja and the festivals committees or organizations to avoid confrontation and for smooth running of its relationship are allowable as business expenditure". 5.4 Therefore, considering the totality of the facts and circumstances of the case and respectfully following the judic…