ACIT, Coimbatore V. Vodafone Mobile Services Ltd., Coimbatore

ITA 1029/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5704 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SPARSH BHARGAVA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1029/MDS/2017 & '& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, COIMBATORE. V. M/S VODAFONE MOBILE SERVICE LTD., 1045-1046, AVINASHI ROAD, COIMBATORE 641 018. PAN : AAACB 8614 L ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SHRI SPARSH BHARGAVA, ADVOCATE / - 0' / DATE OF HEARING : 20.11.2017 12' - 0' / DATE OF PRONOUNCEMENT : 23.11.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -2, COIMBA TORE, DATED 30.03.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS DEDUC TION OF TAX AT SOURCE IN RESPECT OF ROAMING CHARGES. 2 I.T.A. NO.1029/MDS/17 3. DURING THE COURSE OF HEARING, IT WAS BROUGHT TO OUR NOTICE THAT IN THE CASE OF VODAFONE CELLULAR LIMITED V. DC IT IN I.T.A. NOS.2802 & 2803/MDS/2014 DATED 31.07.2015, THIS TRI BUNAL FOUND THAT ROAMING CHARGES CANNOT BE CONSIDERED AS FEE FO R TECHNICAL SERVICES, THEREFORE, THE PROVISIONS OF SECTION 194J OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') IS NOT APPLICABLE. IN FACT, THE CIT(APPEALS) FOLLOWED THE ORDER OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL DATED 31.07.2015 AND HELD THAT ROAMING CHA RGES CANNOT BE CONSIDERED TO BE FEES FOR TECHNICAL SERVICES AND HE NCE, THE PROVISIONS OF SECTION 194J OF THE ACT IS NOT APPLIC ABLE. THEREFORE, THIS TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE W ITH THE ORDER OF THE LOWER AUTHORITY AND ACCORDINGLY THE SAME IS CONFIRM ED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED ON 23 RD NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 23 RD NOVEMBER, 2017. KRI. 3 I.T.A. NO.1029/MDS/17 - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-2, COIMBATORE 4. / 80 / CIT, TDS, COIMBATORE 5. 69 +0 /DR 6. :& ; /GF.