ACIT, CIRCLE-4, PATNA V. M/S KRISHNA SEEDS, PATNA

ITA 138/PAT/2019

AI Insights

The case involves multiple appeals and cross-objections filed by the revenue and the assessee, M/s. Krishna Seeds, concerning the assessment year 2014-15. The primary legal issue revolves around the deletion of disallowance made by the Assessing Officer under section 40(a)(ia) of the Income Tax Act, which pertained to non-deduction of TDS to transporters. The ITAT found that one of the appeals was a duplicate and thus dismissed it as infructuous. The main appeal was partly allowed, and the matter was remanded back to the Assessing Officer for further consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774502 (ITAT-PATNA)
• Duration Of Justice: 6 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2025
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 26-04-2019
• Laws Referred To: section 40(a)(ia) of the Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; TDS
• Section: 40(a)(ia)

Judgement Text

" P a g e 2 | 5 ITA No.138/Pat/2019 is an appeal filed by the revenue against the order of ld. CIT(A)-2, dated 12.2.2019 of ld. CIT(A)-2, Patna in Appeal No.CIT(A),Patna-2/10155/2016-17 for the assessment year 2014-15. The assessee has filed cross objection No.07/Pat/2025 in the appeal filed by the revenue. 2. ITA No.146/Pat/2025 is an appeal filed by the revenue’s appeal, which is identical to the appeal of the revenue in ITA No.138/Pat/2019 and C.O. No.06/Pat/2025 is the cross objection filed by the assessee in revenue’s appeal in ITA No.164/Pat/2025. 3. At the time of hearing, it was fairly agreed by both the sides that the appeal filed by the revenue in ITA No.164/Pat/2025 is a duplicate appeal which is identical to ITA No.138/Pat/2019. It was also agreed that the cross objection No.06/Pat/2025 is also identical to the cross objection of the assessee in C.O. No.07/Pat/2025. It was fairly agreed by both the sides that the identical appeal in ITA No.164/Pat/2025 is liable to be dismissed treating the same as infructuous. Hence, appeal in ITA No.164/Pat/2025 and cross objection No.06/Pat/2025 stands dismissed as infructuous. 4. In ITA No.138/Pat/2019, it was submitted by ld. Sr DR that the issue was against the action of the ld. CIT(A) in deleting the disallowance made by the Assessing Officer by applying the provisions of section 40(a)(ia) of the Act on account of non-deduction of TDS made to the transporters. It was Printed from counselvise.com P a g e 4 | 5 7. Ld. AR submitted that the cross objection filed by the assessee in C.O. Nos. 6 & 7 are in support of the order of the ld. CIT(A). As we have already set aside the order of ld. CIT(A0 and restored the issue to the file of the AO for readjudication, the cross objection filed by the assessee stands dismissed as infructuous. 8. In the result, appeal in ITA No.138/Pat/2019 stands partly allowed for statistical purposes and appeal in ITA No.164/Pat/2025 stands dismissed. The cross-objection No.6 & 7 stand dismissed as infructuous. Order dictated and pronounced in the open court on 01/09/2025. Sd/- sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Patna : Dated 01/9/2025 B.k.Parida, , Sr. PS (OS) Copy of the Order forwarded to : By order Asst.Registrar, Itat, Patna 1. The Appellant : Asst. Commissioner of Income Tax, Circle-4, patna 2. The Respondent : M/s. Krishna Seeds, Ground Floor, Krishna Tower, Dr Kamal Ashraf Lane, S.P. Verma Road, Patna 3. The CIT(A)-2, Patna 4. Pr.CIT- 5. DR, ITAT,Patna 6. Guard file. //True Copy// Printed from counselvise.com "