Samiuddin Ahmed v. I.T.O., Ward 28(2), Kolkata
[Citation -2019-LL-0918-25]
| Citation | 2019-LL-0918-25 |
|---|---|
| Appellant Name | Samiuddin Ahmed |
| Respondent Name | I.T.O., Ward 28(2), Kolkata |
| Court | ITAT-Kolkata |
| Relevant Act | Income-tax |
| Date of Order | 18/09/2019 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | labour charges • condonation of delay • delay in filing appeal • disallowance of expenses • non-deduction of tds • assessee-in-default |
| Bot Summary: | This Assessee s appeal for assessment year 2008-09 arises against the CIT(A), 5, Kolkata s order dated 01-11-2018 passed in case no. Involving proceedings u/s 143(3) of the Income-tax Act, 1961. For the reasons stated in assessee s condonation petition that he had suffered from illness and on account of no objection from the revenue s side, I condone the impugned delay of 35 days in filing this appeal before this tribunal. I find that assessee s twin substantive grounds seeking to challenge correctness of both the lower authorities action invoking section 40(a)(ia) disallowance of labour charges amounting to Rs.560970/- on account non deduction of 2 ITA No. 651/Kol/2019 Samiuddin Ahmed TDS and latter disallowance of Rs.394850/- arising from original TDS Form 16A on various essential re-conciliation issue(s); require necessary factual verification. Coupled with this, assessee s former grievance of labour expenditure disallowance of Rs.5,60,970/- also requires to be examined under second proviso to section 40(a)(ia) of the Act; that the same does not apply in case an assessee is not the assessee is default in the light of section 201/201A of the Act. Hon ble Delhi high court s landmark decision in CIT v/s. This Assessee s appeal is allowed for statistical purpose in above terms. |