DCIT, Cir-8(1), Kolkata vs. M/S Eih Ltd., Kolkata
In the result, the appeal filed by the Revenue is allowed
ITA 356/KOL/2016[2001-2002]Status: DisposedITAT Kolkata15 Dec 2017AY 2001-2002
Bench: Shri S. S. Viswanethra Ravi, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.356& 338/Kol/2016 (िनधा"रणवष" / Assessment Year: 2001-02&2006-07) Vs. M/S Eih Ltd. Dcit, Cir-8(1), Kolkata Aayakar Bhawan, 5Th Floor, P-7, Chowringhee 4, Mangoe Lane, Kolkata – 1. Sq., Kolkata- 69. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaace 6898 B (Appellant) .. (Respondent) Appellant By : Shri Arindam Bhattacharjee, Addl. Cit Respondent By : Shri Asim Chaudhury, Advocate. सुनवाईकीतारीख/ Date Of Hearing : 12/10/2017 घोषणाकीतारीख/Date Of Pronouncement : 15/12/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Two Appeals Filed By The Revenue, Pertaining To Assessment Years2001-02 & 2006-07, Are Directed Against The Orders Passed By The Ld Commissioner Of Income Tax (Appeals)-16,Kolkata. 2.The Grounds Of Appeal Raised By The Revenue (In Ita No.338/Kol/2016) Are As Under: “1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Has The Power U/S 251 Of The Income Tax Act To Accept The Claim Of The Assessee For Amending The Return Except Otherwise Than By Filing A Revised Return. 2. That The Appellant Reserves The Right To Amend, Alter Or Add To Any Ground(S) Of Appeal Before Or At The Time Of Hearing Of The Appeal.” 3.The Brief Facts Qua The Issue Are That Theassessee Filed Its Return Of Fringe Benefits On 27.11.2006 Showing Value Of Fringe Benefit At Rs.8,28,82,508/- & The Same Was Processed U/S 115We Of The I.T. Act, 1961. Thereafter, Notice U/S 115We(2) R.W.S 142(1) Of The Act, Was Issued To The Assessee. During The Assessment Proceedings, The Assessee Claimed That Expenditure Of Rs.2,24,48,941/- Was Incurred On Uniform Of Employees On Office Duty Is Not Liable To Be Considered For M/S Eih Ltd.
For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Asim Chaudhury, Advocate
Section 115WSection 251
…efit.The Assessing Officer held that since the assessee did not claim in the return of income therefore, he would not be entitled to claim as reduction in the value of fringe benefitand he relied on the decision of Hon’ble Supreme Court in Goetze(India) Ltd. (284 ITR 323) wherein it was held if the assessee does not claim any amount in the return of income then the AO need not to consider the same. 4.Aggrieved by the order of the AO, the assessee filed an appeal before the ld. CIT(A). Before ld. CIT(A), the assessee has raised this issue stating that AO was erred in not considering the assessee’s claim about unif…
