T M Inputs and Services Private Limited , Secunderabad V. Income Tax Officer, Ward-2(4), Hyderabad

ITA 1880/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5518 (ITAT-HYDERABAD)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 09-09-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J. MARUTHI RAGHURAM
• Keywords: TDS
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT A NO. 1880 /H/20 18 ASSESSMENT YEAR: 2 0 15 - 16 TM INPUTS AND SERVICES PVT. LTD., SECUNDERABAD. PAN AAACT 8336R VS. INCOME - TAX OFFICER, WARD 2(4), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: S HRI J. MARUTHI RAGHURAM REVENUE BY: S MT. N. SWAPNA DATE OF HEARING: 09 /0 9 /2021 DATE OF PRONOUNCEMENT: 21 /0 9 /2021 O R D E R PER L.P. SAHU, A.M. : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST CIT(A) - 2 , HYDERABAD S ORDER DATED 28 / 06 / 20 1 8 FOR AY 20 15 - 16 INVOLVING PROCEEDINGS U/S 143( 3 ) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . I TA NO. 1880 /HYD /20 18 TM INPUTS AND SERVICES PVT. LTD , HYD. : - 2 - : 2. A SOLITARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL IS THAT THE AO DISALLOWED RS. 21,760/ - WITH REFERENCE TO INTEREST ON TDS WITH A MENTION THAT IT IS NOT AN ALLOWABLE EXPENDITURE WITHOUT REFERENCE TO AN Y SECTION OF IT ACT UNDER WHICH IT IS ALLOWED, WHILE, THE CIT(A) DISALLOWED CITING THAT EVEN THOUGH IT IS MENTIONED IN THE WRITTEN SUBMISSIONS THE SAME IS NOT RAISED AS A GROUND OF APPEAL. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATER IAL ON RECORD AS WELL AS GONE THROUGH THE ORDERS OF REVENUE AUTHORITIES. THE CONTENTION OF THE LD. AR BEFORE US IS THAT THE CIT(A) UPHELD THE ACTION OF THE AO ON THE GROUND THAT THOUGH THE ASSESSEE HAS MENTIONED ABOUT THE DISALLOWANCE OF RS. 21,760/ - TOWAR DS INTEREST ON TDS MADE BY THE AO, FAILED TO RAISE AS GROUND OF APPEAL. HE, THEREFORE, SUBMITTED THAT THE ISSUE MAY BE REMITTED TO THE FILE OF CIT(A) FOR ADJUDICATION OF THE ISSUE ON MERITS. TO MEET THE ENDS OF JUSTICE, WE REMIT THE ISSUE TO THE FILE OF TH E CIT(A) WITH A DIRECTION TO DECIDE THE GROUND OF DISALLOWANCE ON ACCOUNT OF INTEREST ON TDS ON MERITS AND IN ACCORDANCE WITH LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO SUBSTANTIATE ITS CLAIM BEFORE THE CIT(A) BY WAY OF DOCUMENTARY EVIDENCE. ACCORDING LY , THE GROUND RAISED BY THE ASESSSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. I TA NO. 1880 /HYD /20 18 TM INPUTS AND SERVICES PVT. LTD , HYD. : - 3 - : Z 4. IN THE RESULT, APPEAL OF THE ASESSSEE IS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER , 2021 . SD/ - SD/ - ( S.S. GODARA ) (L . P . SAHU) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 21 ST SEPTEMBER , 20 2 1 . K V C OPY TO : 1 TM INPUTS AND SERVICES PVT. LTD., 1 - 8 - 303/48/12, CAREER CENTER, PRENDERGHAST ROAD, SECUNDERABAD 500 003 2 ITO, WARD 2(4), HYDERABAD 3 C I T(A) - 2 , HYDERABAD 4 PR. CIT - 2 , HYDERABAD 5 ITAT, DR, HYDERABAD. 6 GUARD FILE.