The ITO,TDS, Valsad V. Gujarat Themis Biosyn Ltd., Vapi

ITA 1837/AHD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 9807 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 28-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH
• Assessee Lawyers: M K PATEL
• Keywords: Tax effect; TDS
• Section: 194C; 201(1)

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M INCOME-TAX OFFICER,(TDS), ASHISH BUILDING OLD R.T.O.OFFICE, MADANWAD, VALSAD. VS. GUJARAT THEMIS BLOSIN LIMITED, 69C, GIDC INDUSTRIAL ESTATE, VAPI.. (APPELLANT) .. (RESPONDENT) REVENUE BY :- SHRI K. M. MAHESH, SR.DR ASSESSEE BY:- SHRI M. K. PATEL, AR O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . THIS ARE TWO APPEALS FILED BY THE REVENUE FOR ASST . YEARS 2007-08 & 2008-09 RAISING FOLLOWING GROUNDS:- ASST. YEAR 2007-08 (1) THE LD. CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE CASE IN DELETING THE DEMAND OF RS.34099/- RAISED U/S 201(1)/201(1A) ON THE EXPENSES INCURRED FOR EFFLUENT TREATMENT OF RS.11,8 8,780/- U/S 194C OF THE IT ACT WITHOUT GIVING CLEAR FINDING THAT PRO VISION OF SECTION 194J IS APPLICABLE. (2) THAT LD. CIT(A) ERRED IN LAW AS WELL AS FACTS O F THE CASE IN DELETING THE DEMAND RAISED BY THE A.O. U/S 201(1) AND 201(1A ) WITHOUT DEDUCTING TAX AT SOURCE U/S 194A OF THE ACT PERTAIN TO DELAYED PAYMENT CHARGES TO DAKSHIN GUJARAT VIJ CO. LTD. ITA NOS.1837 & 1838/AHD/2010 ASST. YEARS :2007-08 & 2008-09 ITA NOS.1837 & 1838/AHD/2010 ASST. YEARS 2007-08 & 2008-09 2 ASST. YEAR 2008-09 (1) THE LD. CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE CASE IN DELETING THE DEMAND OF RS.36976/- RAISED U/S 201(1)/201(1A) ON THE EXPENSES INCURRED FOR EFFLUENT TREATMENT OF RS.1434 622/- U/S 194C OF THE IT ACT WITHOUT GIVING CLEAR FINDING THAT PRO VISION OF SECTION 194J IS APPLICABLE. (2) THAT LD. CIT(A) ERRED IN LAW AS WELL AS FACTS O F THE CASE IN DELETING THE DEMAND RAISED BY THE A.O. U/S 201(1) AND 201(1A ) WITHOUT DEDUCTING TAX AT SOURCE U/S 194A OF THE ACT PERTAIN TO DELAYED PAYMENT CHARGES TO DAKSHIN GUJARAT VIJ CO. LTD. AND VAPI WASTE AND EFFLUENT & MANAGEMENT CO. LTD. 2. AT THE OUTSET, IT WAS NOTED THAT THE TAX EFFECT IN BOTH THE DEPARTMENTS APPEALS IS LESS THAN RS.2 LAKHS. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND GOING THROUGH THE MATERIALS ON RECO RD, WE ARE OF THE VIEW THAT THE DEPARTMENT OUGHT NOT HAVE FILED THE A PPEALS. OUR VIEW IS SUPPORTED BY THE DECISION OF HON. DELHI HIGH COURT IN THE CASE OF CIT VS. MANGLAM RICINUS LTD. (2008) 174 TAXMAN 186 (DEL). A S THE APPEALS SO FILED ARE AGAINST THE EXECUTIVE INSTRUCTIONS WHICH ARE BINDING ON THE DEPARTMENT, WE DISMISS THE APPEALS IN LIMINE. 5. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER WAS PRONOUNCED IN OPEN COURT ON 24/9/10. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 24/9/10. MAHATA/- ITA NOS.1837 & 1838/AHD/2010 ASST. YEARS 2007-08 & 2008-09 3 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 17/9/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..