ITO, Vellore V. Shri A.Ashruff Khallel, Vellore

ITA 1383/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64260 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-09-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 22-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO.1383(MDS)/2012 ASSESSMENT YEAR : 2008-09 THE INCOME-TAX OFFICER, WARD I(1), VELLORE. VS. SHRI A.ASHRUFF KHALLEL, PROP. M/S ABDULLA BASHA & CO., 50-CHUNNAMBUKARA ST., VELLORE 636 004. PAN AAHPK8319F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KEB RENGARAJAN, JR. STANDING COUNSEL RESPONDENT BY : NONE DATE OF HEARING : 13 TH SEPTEMBER, 2012 DATE OF PRONOUNCEMENT : 13 TH SEPTEMBER, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE PRESIDENT THIS APPEAL FILED BY THE REVENUE RELATES TO THE ASSESSMENT YEAR 2008-09. THE APPEAL IS DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-IX AT CHENNAI, DATED 16-3-2012. THE APPEAL ARISES OUT OF THE - - ITA 1383 OF 2012 2 ASSESSMENT COMPLETED UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961. 2. THE ONLY GROUND RAISED BY THE REVENUE IS THAT T HE COMMISSIONER OF INCOME-TAX(APPEALS) HAS ERRED IN DE LETING THE DISALLOWANCE OF ` 9,74,873/- MADE UNDER SECTION 40(A)(IA) IN RESPECT OF PAYMENTS MADE TOWARDS TRANSPORT CHARGES WITHOUT DEDUCTING TDS. 3. THE INCOME-TAX APPELLATE TRIBUNAL, VISAKHAPATNA M SPECIAL BENCH IN ITS DECISION IN THE CASE OF MERILY N SHIPPING AND TRANSPORT VS. ADDL. CIT, 16 ITR (TRIB) 1 (SB) (VIZA G), HAS HELD THAT WHEREVER PAYMENTS HAVE ALREADY BEEN MADE BEFOR E THE CLOSE OF THE PREVIOUS YEAR, NO DISALLOWANCE COULD B E MADE UNDER SECTION 40(A)(IA) FOR THE REASON THAT DISALLOWANCE APPLIES ONLY TO THE AMOUNTS PAYABLE. IN VIEW OF THE ABOVE DECISI ON, WE FIND THAT THE DECISION OF THE COMMISSIONER OF INCOME-TAX (APPEALS) ON THIS ISSUE IS IN ACCORDANCE WITH LAW. - - ITA 1383 OF 2012 3 4. IN RESULT, THIS APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THURSDAY, THE 13 TH OF SEPTEMBER, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) ( DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 13 TH SEPTEMBER, 2012. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.