MC NALLY SAYAJI ENGINEERING LIMITED,NORTH 24 PARGANAS vs. D.C.I.T CIR - 1,KOLKATA, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

273,588 under section 14A of the Act without appreciating the fact that the appellant did not incur any expenditure to earn exempt income. 1(b) That on the facts and in the circumstances of the case, and without prejudice to Ground No. 1(a) taken here in above, the learned CIT (A) erred in computing the disallowance under section

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

In the result, the appeals of the assessee in ITA No

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

273,588 under section 14A of the Act without appreciating the fact that the appellant did not incur any expenditure to earn exempt income. 1(b) That on the facts and in the circumstances of the case, and without prejudice to Ground No. 1(a) taken here in above, the learned CIT (A) erred in computing the disallowance under section

ANUNOY MUKHERJEE,DURGAPUR vs. I.T.O., WARD-1(4), DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 555/Kol/2022 Assessment Year: 2017-18 Anunoy Mukherjee Income Tax Officer, Ward-1 Vs (4), Durgapur Near Hdfc Bank Bamunara Kanksa Durgapur - 713212 [Pan : Cydpm3295A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vishal Kr. Agrawal, C.A. & Shri Rohitash Gupta, C.A. Revenue By : Shri P.P. Barman, Addl. Cit, Sr. D/R सुनवाई क" तार"ख/Date Of Hearing : 16/02/2023 घोषणा क" तार"ख /Date Of Pronouncement: 23/02/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dated 21/07/2022, Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Pointed Out That There Is A Delay Of One (1) Day In Filing Of This Appeal In Time Before The Tribunal. The Assessee Has Filed A Petition For Condonation Of Delay Stating The Reasons Of Delay. After Perusing The Same, We Find That The Assessee Was Prevented By Sufficient Cause From Filing The Appeal In Time Before The Tribunal. Hence, The Delay Is Condoned & The Appeal Is Admitted. 3. The Only Issue That Arises For Our Consideration Is Whether The Ld. Cit(A) Was Justified In Confirming The Penalty U/S 271B Of The Act At Rs.1,36,214/-, Levied For Not Getting The Books Of Account Audited U/S 44Ab Of The Act.

TDS of Rs.30,896/-. The case selected for limited scrutiny through CASS for the reason of cash deposit during the year. During the course of assessment proceedings, the ld. Assessing Officer on going through the details of bank account held by the assessee with HDFC Bank observed that cash of Rs.1,48,19,170/- was deposited

M/S MUKHERJEE ENTERPRISE,KOLKATA vs. I.T.O WD - 33(3),KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2004-05 M/S Mukherjee Enterprise, V/S. Income Tax Officer, 63/4, Harish Chatterjee Ward-33(3), 10B, Street, Kolkta-700 025 Middleton Row, [Pan No.Aaffm 1374 C] Kolkata - 700071 .. अपीलाथ" /Appellant ""यथ"/Respondent

TDS and maintenance of Books of Account as accompanying the Return (excepting enhancing rate of Net Profit on estimate; the Learned CIT(A) was not justified in law in upholding the order ITA No.401/Kol/2013 A.Y. 2004-05 M/s Mukherjee Enterprise v. ITO, Wd.33-(3) Kol. Page 3 U/s 271A rejecting app’s explanation for failure to produce the books

M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

TDS provisions u/s 194J of the Act. 4.18. As far as the applicability of provisions of section 194C are concerned, we hold that the provisions of section 194C of the Act would become applicable only where some work (works contract) is being carried out and there is some human intervention involved in the carriage of such work. The term ‘work

MACHINE TOOLS INDIA LTD.,KOLKATA vs. A.C.I.T., CIRCLE-1(1), KOLKATA, KOLKATA

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS certificates which are placed before us and observe that the assessee is entitled to credit of Rs. 14,46,276/-. We also find support from the decision of Hon’ble Delhi High Court in the case of Own Motion and Ors. Vs. CIT & Ors. In [2013] 352 ITR 273 (Delhi) wherein the Hon’ble High Court has held

D.C.I.T CIR - 4,KOLKATA, KOLKATA vs. M/S MADHU JAYANTI INTERNATIONAL, KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

TDS. Now the questions arises what incomes are chargeable to tax in India, for this we need to refer section 5(2) of the Act which says that a non resident is taxable in India on the following incomes during the previous year : " Income received/ deemed to be received in India. " Income accruing/ arising or deemed to accrue/ arise

M/S KINNOR KINNOREE,KOLKATA vs. CIT-X, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

TDS has been made by the assessee. Therefore, all the above mentioned amounts were required to have been added to total income u/s 40(a)(ia) of the I.T. Act, 1961. As per section 40(a)(ia) of the I.T. Act if no tax was deducted from payment to contractors/sub-contractors u/s 194C, the expenditure was not deductible from the earnings

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

ALLAHABAD BANK,JALPAIGURI vs. ITO(TDS), WARD - 6(1), JALPAIGURI, JALPAIGURI

In the result, all the seven appeals filed by the assessee are allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2531 To 2537/Kol/2017 (िनधा"रणवष" / Assessment Years: 2009-10 To 2015-16) Allahabad Bank Vs. Ito(Tds), Ward-6(1), Jalpaiguri C/O. Subash Agarwal & Associates, Nayabash, P.O &Dist- Jalpaiguri, Pin- Siddha Gibson, 1, Gibson Lane, 2Nd 735101. Floor, Suite 213, Kol- 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aacca 8464 F (Appellant) .. (Respondent)

section 201(1A). 3. That the appellant craves leave to add, alter or delete all or any of the grounds of appeal.” 4. The facts of the case which can be stated quite shortly are as follows: The assessee(deductor) is a branch of a nationalized bank, engaged in banking activities. In the assessee`s case under consideration, the spot

SHAIKH SAMIM,KOLKATA vs. I.T.O., WARD - 50(1), KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

273/- comprising of salary of Rs. 1,14,61,773/- and wages of Rs.1,06,56,500/- and job work charges of Rs. 1,01,346/-. There had not been any requirement of TDS since in none of the cases there had been any requirement of deduction of tax at source u/s 192 and/or 194C

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

TDS certificate u/s. 195(1) of the Act. We find no merit in the instant argument. The fact remains that there is no material on record indicating the assessee’s payees to have rendered any service in India so as to be assessable in India. Hon'ble ITA No.2086-2088/Kol/2016 AYs 09-10 to 11-12 ACIT

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

Bench: Shri S.S.Godara & Dr. A.L. Saini

TDS certificate u/s. 195(1) of the Act. We find no merit in the instant argument. The fact remains that there is no material on record indicating the assessee’s payees to have rendered any service in India so as to be assessable in India. Hon'ble ITA No.2086-2088/Kol/2016 AYs 09-10 to 11-12 ACIT

SUNIL AGARWAL,KOLKATA vs. ACIT, CIRCLE - 50, KOLKATA, KOLKATA

In the result, assessee’s appeal is allowed

Bench: Shris.S.Viswanethra Ravi, Hon’Ble & Dr.A.L. Saini, Hon’Ble

TDS certificate). In addition to this, AO has summoned some of the parties u/s 131(1) of the Act and recorded their statements. In some cases/persons, the statements have been recorded twice and the AO found it contradictory because the person who gave statement did not have experience of Income Tax Proceedings. The Ld. AR for the assessee also pointed