Asst. Commissioner of Income Tax, Circle-1(1), Panaji V. Mrs. Shobha P. Hede., Panaji

ITA 189/PAN/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93527 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANGARI
• Assessee Lawyers: D E ROBINSON
• Keywords: Retrospective amendment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA , HONBLE ACCOUNTANT MEMBER ITA NO. 1 8 8 & 189 /PNJ/201 4 (ASST. YEAR : 200 9 - 1 0 ) ACIT, CIRCLE - 1(1), PANAJI. VS. 1) SHRI PRAFULLA RAJARAM HEDE, 13/68/17, DR. MALBARAO HOUSE, RUA ISMAEL GRACIAS, PANAJI GOA. PAN NO. AAIPH 6374 A 2) MRS. SHOBHA P. HEDE, 13/68/17, D R . MALBARAO HOUSE, RUA ISMAEL GRACIAS, PANAJI GOA. PAN NO. AARPH 2237 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI D.E. ROBINSON ADV. DEPARTMENT BY : SHRI M.R. BANGARI - D.R. DATE OF HEARING : 10 / 0 6 /2015 . DATE OF PRONOUNCEMENT : 10 / 0 6 /201 5 . O R D E R PER N.K. BILLAIYA THESE TWO APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE TWO SEPARATE ORDERS OF THE L D. CIT(A), PANAJI , DATED 14 /0 2 /201 4 PERTAINING TO TWO DIFFERENT ASSESSEES NAMELY SHRI PRAFULLA RAJARAM HEDE AND MRS. SHOBHA P. HEDE. IN BOTH THESE APPEALS, THE GRIEVANCE OF THE 2 ITA NO S . 188 & 189 /PNJ/2014 REVENUE IS THE SAME AND THE COUPLE ARE GOVERNED BY SEC. 5A OF THE ACT, THEREFORE , THES E APPEALS WERE HEARD TOGETHER AND DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. DURING THE COURSE OF SCRUTINY ASSESSMENT PROCEEDINGS, THE ASSESSING OFF ICER NOTICED THAT THE ASSESSEE HAS FAILED TO DEPOSIT TDS TO GOVT. ACCOUNT BEFORE THE END OF THE FINANCIAL YEAR I.E. 31/03/2009. THE ASSESSING OFFICER PROCEEDED BY DRAWING SUPPORT FROM THE PROVISIONS OF SEC. 40(A)(IA) OF THE ACT AND MADE THE DISALLOWANCE. AGGRI E VED, ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A) AND CLAIMED THAT DEPOSIT OF TDS MADE BY THE ASSESSEE IS GOVERNED BY THE AMENDMENT BROUGHT BY THE FINANCE ACT 2010. AFTER CONSIDERING THE FACTS AND SUBMISSIONS, LD. CIT(A) OBSERVED THAT THE ASS ESSEE DEDUCTED TAX AND THE SAME HAS BEEN DEPOSITED TO THE GOVT. ACCOUNT BEFORE FILING OF THE RETURN OF INCOME. THE LD. CIT(A) DELETED THE DISALLOWANCE MADE BY THE ASSESSING OFFICER HOLDING THAT THE TDS S O DEDUCTED WAS PAID BEFORE FILING OF THE RETURN OF I NCOME, THE CORRESPONDING CLAIM OF EXPENSE SHOULD BE ALLOWED . 3. AGGRIEVED BY THIS, THE REVENUE IS BEFORE US. 4 . LEARNED DR STRONGLY SUPPORTED THE ASSESSMENT ORDERS. COUNSEL FOR THE ASSESSEE REITERATED WHAT HAS BEEN STATED BEFORE THE LOWER AUTHORITIES. 3 ITA NO S . 188 & 189 /PNJ/2014 5. IN OUR CONSIDERED OPINION, THIS ISSUE IS NO MORE RES INTEGRA . THE HONBLE HIGH COURT OF DELHI IN THE CASE OF CIT VS. NARESH KUMAR REPORTED IN 362 ITR 256 HAS HELD TH A T AMENDMENT HAS RETROSPECTIVE EFFECT. THE SAME VIEW HAS BEEN TAKEN BY THE HONBLE KARNATAKA HIGH COURT IN THE CASE OF ITO VS. ANIL KUMAR & CO. REPORTED IN 3 54 ITR 170 . RESPECTFULLY FOLLOWING THE DECISIONS OF HONBLE HIGH COURT S (SUPRA) , WE DECLINE TO INTERFERE WITH THE FINDINGS OF THE LD. CIT(A). 6. IN THE RESULT, BOTH THE APPEAL S FILED BY THE REVENUE ARE DISMISSED. ( ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JUNE , 201 5 ). S D / - S D / - ( GEORGE MATHAN ) ( N.K. BILLA I YA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 0 T H JUNE , 201 5 . VR/ - COPY TO: 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE LD. CIT 4 . THE CIT(A) 5 . THE D.R 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI 4 ITA NO S . 188 & 189 /PNJ/2014 DATE INITIAL ORIGINAL DICTATION PAD IS ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 1 0.06.2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 0 .06.2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1 0/06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 1 0/06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 1 0 /06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 1 0 /06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 10 /06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER