KAMDAR TELE COMMUNICATION, MUMBAI V. I.T.O. 17(1)(1), MUMBAI

ITA 1873/MUM/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75397 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2007-2008
• Appeal Filed On: 07-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S D SHRIVASTAVA
• Section: 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH MUMBAI BEFORE SHRI I.P.BANSAL , JM & SHRI N.K.BILLAIYA , AM ITA N O. 1873 / MUM/20 1 1 ( ASSESSMENT YEAR : 200 7 - 0 8 ) M/S KAMDAR TELE COMMUNICATION, FLAT NO. 183, RADHAKRISHNA NIWAS, DR. B.A.ROAD, HI ND MATA DADAR (E),MUMBAI - 400 014 VS. THE CIT - XVII, MUMBAI - 12 PAN/GIR NO. : A A FFK 429 7 C ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI S.D.SHRIVASTAVA DATE OF HEARING : 15 TH JANUARY , 201 4 DATE OF PRONOUNCEMENT : 15 TH JANUARY , 201 4 O R D E R PER I.P.BANSAL ( J .M.) : THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31 - 12 - 2010 , PASSED UNDER SECTION 263 OF THE IT ACT, 1961 ( THE ACT ) , BY THE COMMISSIONER OF INCOME TAX - 17, MUMBAI, FO R THE ASSESSMENT YEAR 200 7 - 0 8 . 2 . THE ASSESSEE IN ITS APPEAL HAS RAISED FOLLOWING GROUNDS : - 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE HON'BLE CIT ERRED IN INVOKING PROVISION OF THE SECTION 263 OF THE IT ACT, 1961. HE FURTHER E RRED IN HOLDING THAT THE NET REIMBURSEMENT AMOUNT OF RS. 2040001 - RECEIVED FROM MIS. BHARTI AIRTEL LTD NEEDS TO BE EXAMINED FROM THE ANGLE OF ITA NO. 1873 /20 1 1 2 CORRESPONDING TAX DEDUCTED BY THE PAYER WITHOUT APPRECIATING THAT NO TDS NEEDS TO BE DEDUCTED ON REIMBURSEMENT PA YMENT AND THE REASONS ASSIGNED FOR DOING SO ARE WRONG AND CONTRARY TO THE PROVISIONS OF INCOME TAX ACT 1961 AND RULES MADE THERE UNDER. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE HON'BLE CIT ERRED IN HOLDING THAT THE WHOLE GROSS AMOUNT OF RS. 148595101 - MENTIONED IN TDS CERTIFICATE IS APPELLANTS INCOME BY WAY OF COMMISSION INCOME EARNED DURING THE IMPUGNED YEAR WITHOUT APPRECIATING THAT THE GROSS AMOUNT MENTIONED IN THE TDS CERTIFICATE IS THE SUM TOTAL OF SALE PROCEEDS OF SIM CA RDS AND VOUCHERS SOLD BY THE APPELLANT DURING THE NORMAL COURSE OF RUNNING OF BUSINESS AND THE REASON ASSIGNED FOR DOING SO ARE WRONG AND CONTRARY TO THE PROVISIONS OF INCOME TAX ACT 1961 AND RULES MADE THERE UNDER. 3 . NONE APPEARED ON BEHALF OF THE ASSE SSEE. HOWEVER, A LETTER HAS BEEN FILED BY THE LEARNED AR OF THE ASSESSEE REQUESTING THE WITHDRAWAL OF THE APPEAL AS FOLLOWS : - RESPECTED SIR, RE : M/ S. KAMDAR TELECOMMUNICATION REF: ITA NO. 1873/M/11 AY: 2007 - 08 SUB: WITHDRAWAL OF THE APPEAL WITH REF ERENCE TO THE ABOVE SUBJECT WE HAVE TO SUBMIT AS UNDER: 1. THE APPLICANT HAD FILED AN APPEAL BEFORE YOUR HONOUR AGAINST THE ORDER OF HON'BLE CIT - XVII, MUMBAI. 2. THAT THE SAID APPEAL IS FIXED FOR ADJUDICATION ON 2710112014. 3. THAT THE APPELLANT DOE S NOT WISH TO ADJUDICATE THE MATTER. 4. THAT THE APPEAL FILED IS HEREBY WITHDRAWN. IT IS THEREFORE REQUESTED THAT THE APPEAL FILED BY US MAY KINDLY BE ALLOWED TO BE WITHDRAWN. WE HOWEVER REGRET FOR THE INCONV ENIENCE CAUSED TO YOUR HONOUR. WE HOPE YOUR HONOUR WILL FIND THE ABOVE IN ORDER. 4 . LEARNED DR DID NOT HAVE ANY OBJECTION FOR WITHDRAWAL OF APPEAL BY THE ASSESSEE. ITA NO. 1873 /20 1 1 3 5 . AFTER CONSIDERING THE LETTER FOR WITHDRAWAL FILED BY THE LEARNED AR OF THE ASSESSEE , WE DISMISS THE APPEAL OF THE ASSESSEE AS WI THDRAWN. 6 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH JANUARY . 201 4 . 15 TH JAN,2014 SD/ - SD/ - ( ) ( N.K.BILLAIYA ) ( ) (I.P.BANSAL) / ACCOUNTANT MEMBER / JUDICI ALMEMBER MUMBAI ; DATED 15 / 01/2014 /PKM , PS COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//