SHREE ASHOKE PRASAD,KOLKATA vs. DCIT, CIRCLE-49, KOLKATA, KOLKATA

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

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 582/Kol/2017 Assessment Year : 2012-13 Acit, Circle-49(1), Kolkata -Vs- Ashoke Prasad. [Pan: Afqpp 6505 C] (Appellant) (Respondent) I.T.A No. 611/Kol/2017 Assessment Year : 2012-13 Ashoke Prasad -Vs- Dcit, Circle-49, Kolkata [Pan: Afqpp 6505 C] (Appellant) (Respondent)

section 194C(7) of the Act and hence not entitled for relief u/s 194C(6) of the Act. Accordingly, he disallowed the sum of Rs 2,21,40,960/- u/s 40(a)(ia) of the Act and added the same to the total income of the assessee in the assessment. 7.2. Before the ld CITA , the assessee reiterated the submissions

ACIT, CIRCLE-49(1), KOLKATA, KOLKATA vs. ASHOKE PRASAD, KOLKATA

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

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 582/Kol/2017 Assessment Year : 2012-13 Acit, Circle-49(1), Kolkata -Vs- Ashoke Prasad. [Pan: Afqpp 6505 C] (Appellant) (Respondent) I.T.A No. 611/Kol/2017 Assessment Year : 2012-13 Ashoke Prasad -Vs- Dcit, Circle-49, Kolkata [Pan: Afqpp 6505 C] (Appellant) (Respondent)

section 194C(7) of the Act and hence not entitled for relief u/s 194C(6) of the Act. Accordingly, he disallowed the sum of Rs 2,21,40,960/- u/s 40(a)(ia) of the Act and added the same to the total income of the assessee in the assessment. 7.2. Before the ld CITA , the assessee reiterated the submissions

ITO, WD-40(3), KOLKATA, KOLKATA vs. M/S DAYAL ROADLINES, HOWRAH

Appeal is dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

disallowance on account of assessee’s failure in deducting TDS upon the impugned hire charges of various lorries engaged for transporting of goods in question. We find no substance in Revenue’s instant grievance. It seeks to apply section 194C of the Act to treat the assessee’s hire charges in question to be contractual payments made for transportation

MR KRISHAN KUMAR SOMANI,HOWRAH vs. ITO, WD-47(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year: 2007-08

disallowance in view of the amended provisions of Section 194C(1) by the Finance Act, 2007 with effect from 01.06.2007 wherein it is proposed to amend Sub-Section (1) in Section 194C so as to include payments made by any individual or ITA No.751/Kol/2016 A.Y. 2007-08 Mr. Krishan Kr Somani vs. ITO Wdd-47(1) Kol. Page 5

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)

Section 194C(7) of the Act. After a careful consideration of the decisions of the jurisdictional ITAT the assessment records, and the submission of the appellant, disallowance of Rs. 6,37,75,651/- u/s 40a(ia) of the Act is to be deleted. The Assessing Officer is directed accordingly. This ground of appeal succeeds and is, therefore, allowed.” 18. Aggrieved

TAPAN KUMAR DUTTA,KOLKATA vs. ITO, WARD 2(4), ASANSOL

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

Bench: Shri P.M. Jagtap, Vice-

section 194C”. 4. At the time of hearing before the Tribunal, the ld. Counsel for the assessee has not pressed Ground No. 1. The same is accordingly dismissed as not pressed. 5. As regards the issue raised in Ground No. 2 relating to the disallowance

RAKSHIT CHEMICALS,HOOGHLY vs. ITO, WARD - 47(2), KOLKATA , KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S, Godaraassessment Year:2011-12

5. Lastly comes assessee’s grievance seeking to delete sec. 194C r.w.s. 40(a)(ia) disallowance of ₹9,56,474/;- on account of transport charges. The CIT(A)’s detailed discussion to this effect reads as under:- “Ground NO.7 Vide this ground the appellant agitates the disallowance made by AO of an amount of Rs.956474

M/S GHOSH & CHAKRABORTY TRANSPORT,BURDWAN vs. THE ITO, WD-2(1), ASANSOL, ASANSOL

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

Bench: Shri P.M. Jagtap

disallowance of Rs.10,17,535/- made by the Assessing Officer under section 40(a)(ia) and confirmed by the ld. CIT(Appeals) for the failure of the assessee in terms of section 194C(5

I.T.O WD - 7(2),KOLKATA., KOLKATA vs. M/S WINSOME BREWERIES LIMITED, NEW DELHI

In the result, the appeal of revenue is dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

disallowance of job work charges without deduction of TDS u/s. 194C of the Act by invoking the provisions of section 40(a)(ia) of the Act. For this, revenue has raised following ground no.1: “1. That the Ld. CIT(A)-VIII, Kolkata has erred in facts in deleting the addition made by the AO for Rs.1

KALI KINKAR ROY,HOOGHLY vs. ITO, W 2(4), BWN, BURDWAN

In the result, the appeal of the assessee is allowed

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravia.Y. 2010-11

Section 194C of the Act. 5. In course of assessment proceedings, the AO found from the income and expenditure account that the Assessee debited an amount of Rs.5,67,300/- under the head ‘Travelling expenses’ and out of such amount a sum to an extent of Rs.4,10,090/- were paid to payments on account of car and four wheeler

DCIT, CIRCLE - 6, KOLKATA, KOLKATA vs. M/S. NARIMAN FINVEST (P) LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed and that of assessee’s CO is partly allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

section 40(a)(ia). Therefore, the appellant is not allowed to claim the said expenditure in the profit and Loss account. The said addition / disallowance by the Assessing Officer is up-held. This ground of appeal is dismissed.” Being aggrieved by this order of Ld CIT(A) assessee came in CO before us. 24. Before us Ld. AR submitted that

ITO, WARD-2(2), BURDWAN, BURDWAN vs. M/S. NUR EGG CENTRE, BURDWAN

In the result, appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1873/Kol/2017 Assessment Year: 2014-15 Income Tax Officer, Ward -2(2), Burdwan….......................................................…..…......Appellant M/S. Nur Egg Centre……………………………………………......……………………………………Respondent 142, Spandan Complex G.T. Road Burdwan - 713101 [Pan : Aacfn 4999 F]

disallowance u/s 40(a)(ia) fo the Act. 4. The Hon’ble Gujarat High Court in the case of CIT vs. Valibhai Khanbhai Mankad [2013] 261 CTR 538 (Gujarat) held as follows:- “3. We have heard the learned counsel for the Revenue as well as for the assessee. Section 194C of the Act, as is well known, pertains to payments

ACIT, CIRCLE-3, SURI, BIRBHUM, BIRBHUM vs. SRI SAROJIT KUMAR DEY, BIRBHUM

In the result, the appeal of the revenue is dismissed

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2218/Kol/2014 Assessment Year: 2010-11 Acit, Circle-3, Suri.............................……………………………………………………Appellant Aayakar Bhawan, Lalkuthipara Suri, Birbhum -731101 Shri Sarojit Kr. Dey……………….......................................................................Respondent Ahmadpur, Birbhum West Bengal, Pin - 731201 [Pan: Adqpd8637B] Appearances By: Shri Kalyan Nath, Addl. Cit Appearing On Behalf Of The Revenue. None Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 14, 2017 Date Of Pronouncing The Order : September 22, 2017 Order Per P.M. Jagtap, Am This Appeal Is Preferred By The Revenue Against The Order Of Learned Cit (Appeals) Asansol Dated 13.10.2014 On The Following Grounds: 1. On The Facts & Circumstances Of The Case, The Ld. Cit (A) Was Not Justified In Holding Rejection Of The Assessee’S Default In Complying The Provisions Of Section 194C(6) & (7). 2. On The Facts & In The Circumstances Of The Case The Ld. Cit (A) Erred In Deleting The Addition Of Rs. 75,82,759/- & Rs. 38,11,909/-. 3. On The Facts & Circumstances Of The Case The Ld. Cit (A) Was Not Correct In Law As Well As In Fact In Deleting The Addition Of Rs. 7,00,000/- Taking The Plea Of Section 40(A)(Ia) Which Was Quoted By Mistake In His Order Though The Ao At The Beginning Narrated The Expenses As Per Section 192 Of The I.T. Act, 1961. 2. The Assessee In The Present Case Is An Individual Who Is Engaged In The Business Of Running Country Spirit Bottling Plant Cum Warehouse. The Return Of Income For The Year Under Consideration

5. The Form as per section 194C(7)has not been prescribed. When is form is not prescribed the assessee is not duty bound to furnish and even if desires to file one, cannot file. Therefore there is no default in complying with provisions of section 194C(7). This being the case the disallowance

ACIT, CIR-3, ASANSOL, KOLKATA vs. SRI DEEPAK GUPTA, RANIGANJ

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

disallowed to the transactions made with one Mr.Rajendra Gupta for not submitting 15J and for not complying notices u/s133(6) and added the both to the total income of the assessee for violation of section 194C of Act by invoking the provision u/section 40(a)(ia) of the Act. 5

ACIT, CIRCLE -51, KOLKATA, KOLKATA vs. SRI TAPAS PAUL, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri P.M. Jagtap & Shri N.V. Vasudevan

5 individual labourers. Thus it is held that the AO has not brought any material on record to hold that these payments are covered u/s 194C of the Act. Therefore, the disallowances of Rs.90,12,960/- made by the AO u/s.40(a)(ia) for default of section

SUKUMAR SOLVENT PVT. LTD.,BURDWAN vs. A.C.I.T.,CIRCLE-3, BURDWAN

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2011-12 M/S. Sukumar Solvent Pvt. Ltd. Acit, Circle-2, Burdwan Gopalpur, Sagrai, Purba Vs. Burdwan-713424. Pan: Aajcs 2085 H (Appellant) (Respondent) Present For: Assessee By : Shri Suvo Chakraborty, Advocate Revenue By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 23.02.2023 Date Of Pronouncement : 16.03.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Filed By The Assessee Against The Order Of Ld. Cit(A) - Burdwan Dated 11.03.2019 Arising Out Of Assessment Order Passed U/S 143(3) Of The Act Relevant To Assessment Year 2011-12. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That Estimation & Confirmation Of Higher G.P. On Unaccounted Sales By The Appellate Authority Is Baseless & On Surmise Since Appellant Actual Audited G.P. Rate Is Lower.

section 194C(7) of the Act. 11. Consequent to our findings in the preceding paragraph, we lead a conclusion that the authorities below are not justified in treating the expenses incurred by the assessee for freight charges as disallowable u/s 40(a)(ia) of the Act and adding back Rs. 5

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

disallow the roaming charges u/s 40(a)(ia) of the Act by applying the provisions of section 194C of the Act , but later gave up and proceeded to apply section 194I/ 194J of the Act. However, he assailed the impugned issue to prove that none of the provisions of section 194C, 194I and 194J of the Act are applicable

ACIT, CIR-2, ASANSOL, ASANSOL vs. SRI ATINDRA NATH CHOUBEY, BURDWAN

In the result, appeal filed by the revenue is dismissed

Bench: Dr. A.L.Saini, Am & Shri K. Narasimha Chary, Jm & Co. No.48/Kol/2016 (Arising Out Of Appeal No. Ita 221/K/2014 (Assessment Year :2010-2011) Acit, Circle-2, Asansol Vs. Shri Atindra Nath Chaubey, Prop.A.N.Choubey & Co. G.T.Road East, Muragasol, Po : Asansol, Dist:Burdwan(W.B.)-713303 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppc 6542 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Saurabh Kumar, Jcit "नधा"रती क" ओर से /Assessee By : Shri K.K.Khemka & Shri P.C.Nayak, Advocates सुनवाई क" तार"ख / Date Of Hearing : 15/11/2016 घोषणा क" तार"ख/Date Of Pronouncement 05/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal & Cross Objection Filed By The Revenue & Assessee Respectively, Pertaining To The Assessment Year 2010-2011, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Asansol In Appeal No.230/Cit(A)/Asl./Cir-2/Asl/12-13, Dated 27.11.2013, Which In Turn Arise Out Of Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 16.01.2013. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Return Of Income For Assessment Year 2010-11 Electronically On 30.11.2010 Declaring Total Income At Rs.21,22,657/-. The Case Was Processed By The Department U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making Addition U/S.40(A)(Ia). 3. Aggrieved From The Order Of Ao, The Assessee Filed Appeal Before

5 of submission reproduced in paragraph 6 of this order. 9. Ground 3 is again against disallowance of Rs.61,78,541/- under section 40(a)(ia). This payment is to transporters and is made in period 01.10.2009 to 31.03.2010. The legal provision is stated in section 194C