Madhya Kolkata Siolpangan, Kolkata V. ACIT, Circle-52, Kolkata, Kolkata

CO 79/KOL/2014

• Counselvise Citation: [2014] 122 COUNSELVISE.COM (IT) 9735 (ITAT-KOLKATA)
• Duration Of Justice: 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 30-07-2014
• Court: TRIBUNAL
• Department Lawyers: S L KOCHAR; ANIL K OCHAR ADVOC
• Assessee Lawyers: SANJAY MUKHERJEE JDIT
• Keywords: Reasonable cause
• Section: 143(3); 194C

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , . . . . ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] !$ / I.T.A NO.1835/KOL/2012 #% &'/ ASSESSMENT YEAR: 2006-07 ASSISTANT COMMISSIONER OF INCOME-TAX, VS. MADHYA K OLKATA SIOLPANGAN CIRCLE-52, KOLKATA. (PAN:AAAJM0216A) ()* /APPELLANT ) (+,)*/ RESPONDENT ) C.O. NO.79/KOL/2014 IN ITA NO.1835/KOL/2012 #% &'/ ASSESSMENT YEAR: 2006-07 MADHYA KOLKATA SIOLPANGAN VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (CROSS OBJECTOR) (RESPONDENT) DATE OF HEARING: 31.07.2014 DATE OF PRONOUNCEMENT: 31.07.2014 FOR THE APPELLANT: SHRI SANJAY MUKHERJEE, JDIT, SR. DR FOR THE RESPONDENT: S/SHRI S. L. KOCHAR & ANIL K OCHAR, ADVOCATES / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY REVENUE AND CROSS OBJECTION BY ASSES SEE ARE ARISING OUT OF ORDER OF CIT(A)-XXXIII, KOLKATA IN APPEAL NO. 64/CIT(A)-XXXI II/AC.CIR-52,KOL/08-09 DATED 17.09.2012. ASSESSMENT WAS FRAMED BY DY. CIT, CIRC LE-52, KOLKATA U/S. 143(3) OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEARS 2006-07 VIDE HIS ORDER DATED 27.06.2008. 2. THE ONLY ISSUE IN THIS APPEAL OF REVENUE IS AGAI NST THE ORDER OF CIT(A) IN DELETING THE DISALLOWANCE MADE BY AO IN RESPECT TO PAYMENT OF CO NVERSION CHARGES AND PORT CLEARING CHARGES FOR NON-DEDUCTION OF TDS U/S. 194J AND 194C OF THE ACT BY INVOKING PROVISION OF SECTION 40(A)(IA) OF THE ACT RELYING ON THE DECISIO N IN THE CASE OF MERILYN SHIPPING & TRANSPORT LTD. VS. ACIT, ITA NO. 477/VIZAG/2008 OF SPECIAL BE NCH OF ITAT, VISHAKAPATNAM. . 2 ITA NO1835/K/2012 MADHYA KOLKATA SIOLPANGAN, AY 2006-07 3. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE AS WELL AS LD. SR. DR FAIRLY CONCEDED THAT THE DECISION IN THE CASE OF MERILYN SHIPPING & TRAN SPORT LTD. , SUPRA, HAS BEEN REVERSED BY HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CO MMISSIONER OF INCOME TAX, VS. CRESCENT EXPORT SYNDICATE IN ITAT NO. 20 OF 2013 IN GA 190 OF 2013 DATED 3 RD APRIL, 2013, WHEREIN IT IS HELD THAT THE ENTIRE PAY MENT I.E. PAID AS WELL AS PAYABLE ARE SUBJECT TO TDS. THE CIT(A) HAS PASSED HIS DECISION BASED ON T HE DECISION OF MERILYN SHIPPING & TRANSPORT LTD., SUPRA, WHICH IS REVERSED. LD. COUN SEL FOR THE ASSESSEE STATED THAT ON MERITS, CIT(A) HAS NOT DECIDED THE ISSUE WHETHER ASSESSEE I S AT ALL LIABLE FOR TDS OR NOT. IN SUCH CIRCUMSTANCES, WE REVERSE THE ORDER OF CIT(A) ON TH IS ISSUE OF PAID OR PAYABLE BUT SET ASIDE THE DISALLOWANCE TO THE FILE OF CIT(A) FOR FRESH AD JUDICATION ON MERITS. APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 4. C.O. OF ASSESSEE IS TIME BARRED BY 544 DAYS, WHI CH IS SUPPORTIVE OF THE ORDER OF CIT(A) AND NO NEW ISSUE IS RAISED IN THE SAME. AS THE CO IS TIME BARRED BY 544 DAYS AND NO REASONABLE CAUSE IS SHOWN, WE DISMISS THE SAME AS U NADMITTED. 5. IN THE RESULT, THE APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES AND CO OF ASSESSEE IS DISMISSED. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- , . . . . , ' #!' ' #!' ' #!' ' #!' , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST JULY, 2014 -. #/0 #1 JD.(SR.P.S.) 2 +##3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT ACIT, CIRCLE-52, KOLKATA. 2 +,)* / RESPONDENT MADHYA KOLKATA SIOLPANGAN, 314, BARKHO LA, MUKUNDUPUR, KOLKATA-700 099. 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / CIT KOLKATA 3:#; +# / DR, KOLKATA BENCHES, KOLKATA ,3 +#/ TRUE COPY,