ACIT, C-2(1), Chandigarh V. M/s Sukham Infrastructure P. Ltd., Chandigarh

ITA 1229/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4312 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: TDS
• Section: 40(a)(ia); 194C

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! . .., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 1229/CHD/2018 / ASSESSMENT YEAR : 2012-13 THE ACIT, CIRCLE 2(1), CHANDIGARH M/S SUKHAM INFRASTRUCTURE PVT LTD., SCO 123-124, 3 RD FLOOR, SECTOR 17-C, CHANDIGARH ./PAN NO: AAJCS5706M / APPELLANT /RESPONDENT ! /ASSESSEE BY : NONE ' ! / REVENUE BY : SH. MANJIT SINGH, SR.DR # $ % /DATE OF HEARING : 28.01.2019 &'() % / DATE OF PRONOUNCEMENT : 11.2..2019 %'/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE REVENU E AGAINST THE ORDER DATED 12.07.2018 OF THE COMMISSIONER OF INCOM E TAX (APPEALS)-4 , LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THOUGH VARIOUS GROUNDS HAVE BEEN RAISED BY THE R EVENUE BUT THE SOLE ISSUE INVOLVED IN THIS APPEAL BY THE REVENUE IS REG ARDING THE ACTION OF THE CIT(A) IN DELETING THE DISALLOWANCE MADE BY THE ASS ESSING OFFICER U/S 40(A)(IA) FOR NON-DEDUCTION OF TDS AS PER THE PROV ISIONS OF SECTION 194A AND 194C OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') ON PAYMENT OF EXTERNAL DEVELOPMENT CHARGES (EDC) BY THE ASSESSEE TO THE GREATER MOHALI AREA DEVELOPMENT AUTHORITY (GMADA). ITA NO. 1229/CHD/2018- M/S SUKHAM INFRASTRUCTURE PVT LTD., CHANDIGARH 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. THE LD. DR, THOUGH, HAS RELIED ON THE ORDER OF T HE ASSESSING OFFICER BUT HAS FAIRLY CONCEDED THAT THE ISSUE IS COVERED BY THE EARLIER DECISION OF THE TRIBUNAL IN THE OWN CASE OF THE ASSESSEE DATED 7.6.2018 RENDERED IN THE CASE OF ITO V M/S SUKHAM INFRASTRUCTURE PVT LT D, ITA NO. 638/CHD/2015, WHICH HAS ALSO BEEN FOLLOWED BY THE T RIBUNAL IN THE CASE OF ITO VS. SH. NIRANKAR SINGH VIDE ORDER DATED 01.08 .2018 PASSED IN ITA NO. 433/CHD/2018. 5. WE FIND THAT THE LD. CIT(A) AFTER CONSIDERING TH E FACTS AND CIRCUMSTANCES OF THE PRESENT CASE HAS RIGHTLY FOLLO WED THE DECISION OF THE TRIBUNAL DATED 7.6.2018 IN THE OWN OF ASSESSEE T ITLED AS ITO (TDS) VS. M/S SUKHAM INFRASTRUCTURE PVT LTD (SUPRA), WHEREIN, THE TRIBUNAL VIDE PARA 13 TO PARA 22 OF THE ORDER HAS HELD THAT THE PROVISIONS OF SECTION 194C AND 194A ARE NOT APPLICABLE IN RESPECT OF PAYM ENT OF EDC CHARGES AND INTEREST ON DELAYED PAYMENT OF EDC REMITTED BY THE ASSESSEE TO GMADA. MOREOVER, THE ISSUE IS NOW SQUARELY COVERED BY THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT (TDS) & ANR VS. CANARA BANK CIVIL APPEAL NO. 6020 OF 2018 VIDE ORDER DATE D 2.7.2018. 6. IN VIEW OF THIS, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(A) AND DELETING THE ADDITIONS SO MADE BY THE AS SESSING OFFICER. IN THE RESULT, THE APPEAL OF THE REVENUE IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.2.2019 SD/- SD/- ( . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 11.2.2019 .. ITA NO. 1229/CHD/2018- M/S SUKHAM INFRASTRUCTURE PVT LTD., CHANDIGARH 3 '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR