ITO, Ward - 8(1), Kolkata, Kolkata V. M/s. Anjani Properties Pvt. Ltd., Kolkata

ITA 1126/KOL/2011

• Counselvise Citation: 112623514 RSA 2011
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 30-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: A AGARWAL
• Section: 194C

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ . .. . . .. . , ! !! !. . . . '#$! '#$! '#$! '#$!, ,, , ] [BEFORE SHRI S. V. MEHROTR A, AM & SHRI N. VIJAYA KUMARAN, JM] % % % % / I.T.A NO. 1126/KOL/2011 &!' () &!' () &!' () &!' ()/ // / ASSESSMENT YEAR : 2006-07 INCOME TAX OFFICER/WARD-8(1) -VS.- M/S. ANJANI PROPERTIES PVT. LTD. KOLKATA. KOLKATA [PAN : AAECA 3 975 F] [ +, +, +, +, /APPELLANT ] ]] ] [ ./+, ./+, ./+, ./+,/ // / RESPONDENT ] ] ] ] +, +, +, +, / FOR THE APPELLANT : SHRI P. P. SARKAR ./+, ./+, ./+, ./+, / FOR THE RESPONDENT : SHRI A. AGARWAL $!0 1 2 $!0 1 2 $!0 1 2 $!0 1 2 /DATE OF HEARING : 03.01.2012 3( 1 2 3( 1 2 3( 1 2 3( 1 2 /DATE OF PRONOUNCEMENT : 03.01.2012 [[ 4 /ORDER ! ! ! !. . . . '# $! '# $! '# $! '# $! , PER N. VIJAYA KUMARAN, J. M. THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST ORDER OF LD. CIT(A)-VIII, KOLKATA DATED 22.06.2011 FOR ASSESSMENT YEAR 2006-07. 2. THE GROUND ADJUDICATED BY THE DEPARTMENT IS AS U NDER :- WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE THE LD. CIT(A)- VIII, KOLKATA WAS JUSTIFIED IN LAW IN DELETING THE ADDITION MADE ON ACCOUNT OF SECTION 40(A)(IA) OF THE I.T. ACT, 1961 OF RS.14 ,18,140/- FOR FAILURE OF MAKING TDS U/S. 194 OF THE I.T. ACT, 1961 BY THE AS SESSEE COMPANY. 3. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AT LENGTH AND LD. COUNSEL FOR THE ASSESSEE. WE HAVE CONSIDERED THE SUBMISSIONS CAREFU LLY. THE ASSESSEE HAD EXECUTED TWO DIFFERENT CONTRACTS WHICH IS EVIDENT FROM THE CONTRACT I.E. O NE CONTRACT IS WITH M/S. HAZRA ELECTRIC WORKS WHICH WAS FOR SUPPLY OF LABOUR FOR ELECTRICAL WORKS . ON THIS, FOR SUPPLY OF LABOUR, TDS HAS BEEN DEDUCTED AND IT IS NOT THE ISSUE BEFORE US. [ ITA NO. 1126/KOL/2011] 2 4. THE SECOND CONTRACT WHICH IS RELEVANT TO THE ISS UE IS FOR SUPPLY OF ELECTRICAL FITTING MATERIALS. AS PER THE DOCUMENTS ON RECORD, HAZRA EL ECTRIC WORKS, PROPRIETOR SHRI SUDHANS RANJAN HAZRA HAS SEPARATE I.T. PAN AND SEPARATE TRADE LICE NCE AND HAZRA ELECTRICAL WORKS HAS ALSO SEPARATE PAN AND TRADE LICENCE. LD. CIT(A) FOUND TH AT AS PER RECORDS, IT HAS BEEN SPECIFICALLY MENTIONED THAT THE ORDER IS FOR THE SUPPLY OF ELECT RICAL FITTINGS ONLY. IT HAS BEEN ESTABLISHED THAT THE TRANSACTION AND THE PAYMENT IS FOR SUPPLY OF EL ECTRICAL FITTINGS. THE ASSESSEE IS NOT LIABLE TO DEDUCT TAX UNDER SECTION 194C OF THE ACT. THEREFORE , THE ADDITION HAS RIGHTLY BEEN DELETED BY THE LD. CIT(A) BY FOLLOWING THE DECISION OF I.T.A.T., DELHI BENCH IN THE CASE OF TUAREG MARKETING PVT. LTD. VS. ACIT REPORTED IN 122 TTJ 343 (DELHI) . WE SEE NO JUSTIFICATION TO INTERFERE WITH THE ORDER OF LD. CIT(A) AS HE HAS RIGHTLY DISTINGUISHED THE NATURE OF THE CONTRACT AS IT IS ONLY SUPPLY OF GOODS. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. . 4 4 4 4 $ $ $ $ 5 $! 6 7 5 $! 6 7 5 $! 6 7 5 $! 6 7 ORDER PRONOUNCED IN THE OPEN COURT ON 03.01.2011. SD/- SD/- [ . .. . . .. . , ,, , ] [ ! !! !. .. . '# $! '# $! '# $! '# $!, ,, , ] [ S. V. MEHROTRA ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER [ 2 2 2 2 ] D ATED : 3 RD JANUARY, 2012. 4 1 .&&' 8'(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT : INCOME TAX OFFICER, WARD-8(1), AAYAKA R BHAWAN, P-7, CHOWRINGHEE SQUA RE, 5 TH FLOOR, R. NO.12A, KOLKATA-700069. 2 . ./+, / RESPONDENT : M/S. ANJANI PROPERTIES PVT. LTD., 5 0, JAWAHARLAL NEHRU ROAD, KOLKATA-700 071 . 3. &4 - ! / CIT- 4. &4! ()/ CIT(A)- 5. &6 .&!/ DR, KOLKATA BENCHES, KOLKATA. [/' .&/ TRUE COPY] 4!$/ BY ORDER, # /ASSTT REGISTRAR [KKC AB &!C# &D /SR.PS]