Kiran Infertility Centre Private Limited, Hyderabad V. Income Tax Officer,Ward-2(1), Hyderabad

ITA 1537/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5876 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 14-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SWAPNA
• Assessee Lawyers: S RAMA RAO
• Section: 234B; 40(a)(ia); 194C; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES SMC, HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. NO. 1537/HYD/2019 ASSESSMENT YEAR: 2009-10 KIRAN INFERTILITY CENTRE PRIVATE LIMITED, HYDERABAD [PAN: AABCK6053F] VS INCOME TAX OFFICER, WARD-2(1), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI S.RAMA RAO, AR FOR REVENUE : SMT. N.SWAPNA, DR DATE OF HEARING : 23-02-2021 DATE OF PRONOUNCEMENT : 27-04-2021 O R D E R THIS ASSESSEES APPEAL FOR AY.2009-10 ARISES FROM TH E CIT(A)-12, HYDERABADS ORDER DATED 17-07-2019 PASSED IN CASE NO.10289/2018-19, IN PROCEEDINGS U/S.143(3) OF THE I NCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES HAS CANVASSED THE FOLLOWING SUBSTAN TIVE GROUNDS IN THE INSTANT APPEAL: 1.THE ORDER OF THE LEARNED COMMISSIONER OF INCOME- TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. ITA NO. 1537/HYD/2019 :- 2 -: 2.THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN I NITIATING PROCEEDINGS U/S 147 OF THE I.T.ACT. 3.THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ADDITION OF RS.8,15,000/- REPRESENTI NG DISALLOWANCE U/S 40(A)(IA) OF THE I.T.ACT. 4.THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO HAVE CONSIDERED THE FACT THAT THE PROVISIONS OF SEC.194C /194J HAVE NO APPLICATION TO THE PAYMENTS MADE AND THAT, THEREFOR E, THE ADDITION IS NOT JUSTIFIED. 5.THE LEARNED COMMISSIONER OF INCOME- TAX (APPEALS) ERRED IN CONFIRMING THE ADDITION OF RS.3 ,817/- MADE BY THE ASSESSING OFFICER BY SEPARATELY ASSESSING SUCH INTEREST INCOME. 6.THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING LEVY OF INTEREST U/S 234A, 234B AND 234C OF THE I.T. ACT. 7. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME O F HEARING, 3. BOTH THE PARTIES INFORMED ME AT THE OUTSET THAT THE INSTANT ISSUE OF SECTION 40(A)(IA) DISALLOWANCE IN CA SE OF PAYMENTS MADE HAS ALREADY HEARD BY THIS TRIBUNALS B BENCH, FOUR APPEALS ITA NOS.866 TO 868/HYD/2016 AND ITA NO.1673/HYD/2017 FOR EARLIER ASSESSMENT YEARS. AND THAT THE UNDERSIGNED I.E., S.S.GODARA, JUDICIAL MEMBER HAS P RESIDED OVER THE SAID BENCH. MR.RAO NEXT SUBMITTED THAT WHATEVER THE VIEW ADOPTED THEREIN WOULD APPLY MUTATIS-MUTANDIS HEREIN AS WELL. I NOTICE IN THIS FACTUAL BACKDROP THAT THE SAID BE NCHS ORDER DT.08-04-2021 HAS UPHELD SECTION 194C R.W.S. 40 (A)(IA) DISALLOWANCE QUA PAYMENTS MADE TO THE VERY PAYEE MR.SESHA SAI. I THUS CONFIRM THE IMPUGNED FORMER DISALLOWANCE OF RS.8,15,000/-. ITA NO. 1537/HYD/2019 :- 3 -: 4. LEARNED COUNCEL DID NOT PRESS FOR ASSESSEES GROU ND NOS.2 TO 6, KEEPING IN MIND THE SMALLNESS OF THE SUM(S ) INVOLVED. ORDERED ACCORDINGLY. 5. THIS ASSESSEES APPEAL IS DISMISSED IN ABOVE TERM S. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2021 SD/- (S.S.GODARA) JUDICIAL MEMBER HYDERABAD, DATED: 27-04-2021 TNMM ITA NO. 1537/HYD/2019 :- 4 -: COPY TO : 1.KIRAN INFERTILITY CENTRE PRIVATE LIMITED, 6-2-966 /4, LANE NO.10, OPP:HINDI PRACHAR SABHA, KHAIRATABAD, HYDERABAD. 2.THE INCOME TAX OFFICER, WARD-2(1), HYDERABAD. 3.CIT(APPEALS)-12, HYDERABAD. 4.PR.CIT-2, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.