Assistant Commissioner of Income Tax, Circle - 1(2)(1), Bengaluru V. Shri. Mohammed Imran, Bengaluru

ITA 1193/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7355 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 26-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K BIJU J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B E NGAL U R U BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO. 1193/ BANG/ 201 7 (ASSESSMENT YEAR : 2012 - 13) ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 1(2)(1), BENGALURU. APPELLANT VS. SHRI MOHAMMED IMRAN, NO.827, 5 TH BLOCK, 6 TH CROSS, HBR LAYOUT, BANASWADI, BENGALURU - 560043. RESPONDENT PAN: AQAPM 6283 H APPELLANT BY : SHRI M.K.BIJU, JCIT(DR) RESPONDENT BY : NONE. DATE OF HEA RING : 02/11/2017 DATE OF PRONOUNCEMENT : 15 /11/2017 O R D E R PER I NTURI RAMA RAO, AM : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1, BENGALURU, [CIT(A)], DATED 31/01/2017 FO R THE ASSESSMENT YEAR 2012 - 13. 2. THE REVENUE RAISED THE FOLLOWING GROUNDS OF APPEAL: ITA NO . 1193 /BANG/201 7 PAGE 2 OF 3 3. ON THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE RESPONDENT - ASSESSEE DESPITE SERVICE OF NOTICE OF HEARING. THE ISSUE IN THE APPEAL RELATES TO LIABILITY TO DEDUCT TAX AT SOURCE ON ACCOUNT OF TRANSPORT CHARGES OF RS.3,06,31,608/ - . 4. ON APPEAL BEFORE THE CIT(A), THE CIT(A) ALLOWED THE APPEAL FOLLOWING THE RATIO LAID DOWN BY THE SPECIAL BENCH OF TRIBUNAL IN THE CASE OF M E RILYN SHIPPING & TRANSPORTS VS. ASST.CI T [ 136 ITD 23] . WE FIND THAT THE RATIO LAID DOWN BY SPECIAL BENCH OF TRIBUNAL IN THE CASE OF M E RILYN SHIPPING & TRANSPORTS ( SUPRA) AND THE HON BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. VECTOR SHIPPING SERVICES (P) LTD., REPORTED IN (2013) 357 ITR 642(ALL.) CAME TO BE REJECTED BY THE HON BLE SUPREME COURT IN THE CASE OF PALAM GAS SERVICE VS. CIT IN CIVIL APPEAL NO.5512 OF 2017 DATED 03/05/2017. RESPECTFULLY FOLLOWING THE ITA NO . 1193 /BANG/201 7 PAGE 3 OF 3 JUDGMENT OF THE HON BLE APEX COURT, WE REVERSE THE ORDER OF THE CIT(A). 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER , 201 7 S D/ - SD/ - ( LALIET KUMAR ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : B EN GAL URU D A T E D : 15 / 11 /2017 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE