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)

disallowance u/s. 40(a)(ia) read with Section 194C of the Act; and vi) if the assessee complies with the provisions of Section 194C(6

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)

disallowance u/s 40(a)(ia) read with Section 194C of the Act; and vi) If the assessee complies with the provisions of Section 194C(6

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

disallow the claim u/s. 40(a)(ia). ITA No.632/Kol/2018 A.Y. 2011-12 Rakshit Chemicals Vs. ITO Wd-47(2), Kol. Page 3 Appellant contends that Section 194C(7) is independent of the Section 194C(6

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

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

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

6. From the above provisions of Section 194C(1), it is clear that the payments made by individual or Hindu Undivided Family does not come within the ambit of TDS i.e. the expenditure incurred for advertisement as individual and HUF are specifically excluded in the above provisions. The provision of Sub-Section (2) applies only to payments made

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-

disallowance u/s. 40(a)(ia) read with Section 194C of the Act; and vi) if the assessee complies with the provisions of Section 194C(6

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

disallowance u/s. 40(a)(ia) read with Section 194C of the Act; and vi) if the assessee complies with the provisions of Section 194C(6

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

section 194C(6), disallowance under section 40(a)(ia) does not arise just because there is violation of provisions 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.

6) is independent of section 194C(7) and just because there is violation of provisions of section 194C(7) disallowance

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 Hindu

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

ACIT, CIRCLE-14(1), KOLKATA, KOLKATA vs. M/S ATC LOGISTICS PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is partly allowed for statistical purposes and cross objection of the assessee is dismissed as not pressed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1619/Kol/2016 Assessment Years : 2012-13 Acit, Circle-14(1),Kolkata -Vs- M/S Atc Logistics Pvt. Ltd. [Pan: Aahca 3020 A ] (Appellant) (Respondent) C.O. No. 57/Kol/2016 (Arising Out Of I.T.A No. 1619/Kol/2016) Assessment Years : 2012-13 M/S Atc Logistics Pvt. Ltd. -Vs- Dcit, Circle-14(1),Kolkata [Pan: Aahca 3020 A ] (Cross Objector) (Respondent)

disallow the sum of Rs 4,73,98,745/- in the assessment u/s 40(a)(ia) of the Act on account of non-compliance with the provisions of section 194C(6

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

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

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

disallowance the Assessing Officer relied on the provision of section 40(a)(ia) of the Income Tax Act, 1961 read with section 194c(6

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]

Section 194C r.w.s. 40(a)(ia) of the Act. Moreover, it is not in dispute that the assessee need not deduct tax at source u/s 194C of the Act, on any of the payments. The ld. CIT(A), in this case, has followed the ratio of law laid down by the ‘B’ Bench of the ITAT in the case

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

6 of his impugned order. “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, CIRCLE-32, KOLKATA, KOLKATA vs. M/S CISC-CMAT(JV), KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 60/Kol/2017 Assessment Year : 2012-13 Acit, Circle-32, Kolkata -Vs- M/S Cisc-Cmat(Jv) [Pan: Aaaac 4696 B ] (Appellant) (Respondent)

disallowed since the Assessee AOP failed to deduct tax at source under section 194C of the Act on these payments. However, the Assessee AOP submitted before the Assessing Officer that the Appellant was not responsible for such deduction of TDS in accordance with the provisions contained in sec. 194C(6

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]

194C of the Act is not applicable. Accordingly, no disallowance by invoking the provisions of section 40(a)(ia) of the Act can be made. The CIT(A) has rightly deleted the addition and we confirm the same. This issue of revenue’s appeal is dismissed. 6

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

194C, he disallowed the said amount by invoking the provisions of section 40(a)(ia). 4. The disallowance of Rs.29,38,990/- made by the Assessing Officer under section 40(a)(ia) was challenged by the assessee in the appeal filed before the ld. CIT(Appeals). During the course of appellate proceedings before him, the matter was remanded