The DCIT, Bharuch Circle, Bharuch V. M/s. Ashisekh Enterprise, Bharuch

ITA 1932/AHD/2012

• Counselvise Citation: 193220514 RSA 2012
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 31-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G PANSARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI T. R. MEENA, ACCOUNTANT MEMBER I.T.A. NO. 1932/ AHD/2012 (ASSESSMENT YEAR 2009-10) DCIT, BHARUCH CIRCLE BHARUCH VS. M/S. ABHISHEK ENTERPRISE, BHARUCH PAN/GIR NO. : AAOFA7465R (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI D G PANSARI, CIT DR RESPONDENT BY: NONE DATE OF HEARING: 26.10.2012 DATE OF PRONOUNCEMENT: 23.11.2012 O R D E R PER SHRI T. R. MEENA, AM:- THIS IS REVENUES APPEAL DIRECTED AGAINST THE ORDE R OF LD. CIT(A) VI, BARODA DATED 28.06.2012 FOR THE ASSESSMENT YEAR 2009-10. THE GROUND OF APPEAL OF THE REVENUE IS AGAINST DELETION OF ADDITION MADE BY THE A.O. OF RS.13,54,490/- AND RS.18,21,516/- U/S 4 0(A)(IA) OF THE INCOME TAX ACT, 1961. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E DERIVES INCOME FROM CONSTRUCTION BUSINESS. DURING THE YEAR, THE A SSESSEE MADE VARIOUS PAYMENTS TO THE CONTRACTORS/SUB-CONTRACTORS ON WHIC H TDS WAS DEDUCTED BUT NOT DEPOSITED IN THE GOVERNMENT EXCHEQUER IN TI ME AS PER LAW. DETAILS OF THESE PAYMENTS ARE AS UNDER: I.T.A.NO. /AHD/200 2 S.N. NAME OF PARTY PAYMENT MADE RS. 1 M/S. DHARA ELECTRICALS 1,50,000 2 SHREE CHAMUNDA FAB WORKS 2,34,490 3 BANWARI CHAUDHARY 90,000 4 DEVENDRA GOHIL 4,70,000 5 PARVAT ARATHOD 2.85.000 6 RAYAJI KHANT 1,25,000 TOTAL 13,54,490 3. THE ASSESSEE DEDUCTED THE TDS AND AS PER THE A.O . THE SAME SHOULD HAVE BEEN PAID BEFORE MARCH 2009 FOR THE ASS ESSMENT YEAR 2009- 10. BUT THE ASSESSEE DEPOSITED THIS AMOUNT IN GOV ERNMENT ACCOUNT IN JULY 2009, THEREFORE, THE A.O. MADE ADDITION OF RS. 13,54,490/-. SIMILAR ADDITION WAS MADE ON PAYMENTS MADE TO VARIOUS TRANS PORTS ON WHICH TDS HAD BEEN DEDUCTED BUT NOT PAID IN GOVERNMENT AC COUNT WITHIN PRESCRIBED TIME. THE DETAILS ARE AS UNDER: S.N. NAME OF PARTY BILL AMT. MAT. COST TDS 1 A S TRANSPORT 50,830 50,830 2 BHOLA CEMENT DEPOT 100 3 ISHAN TRANSPORT 7,000 4 MANISH MODI 2,53,410 2,53,410 5 MANSHI TRANSPORT 6,45,970 6 RAHUL TRANSPORT 12,375 12,375 7 SHIVKRUPA TRANSPORT 9,16,600 7.22.800 1,93,800 8 SHRINATH TRANSPORT 5,72,906 5,72,906 9 SUMIT ROADWAYS 8,833 10 SUNRUUTT TRANSPORT 4,200 11 VISHAL ELECTRICALS 100 I.T.A.NO. /AHD/200 3 12 YASH TRANSPORT 1,04,600 1,04,600 18,21,516 4. AS DISCUSSED ABOVE I.E. TDS WAS DEPOSITED IN GOV ERNMENT ACCOUNT WITH DETAILS OF RETURN, THEREFORE, THE A.O. MADE AD DITION OF RS.18,21,516/- IN THE INCOME OF THE ASSESSEE. 5. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER BEFORE LD. CIT(A) WHO HAS ALLOWED THE APPEAL IN FAVOUR OF THE ASSESSE E BY FOLLOWING ITAT AHMEDABAD C BENCH DECISION IN CASE OF ALPHA PROJE CTS SOCIETY PVT. LTD. VS DCIT IN I.T.A.NO. 2869/AHD/2011 FOR THE ASS ESSMENT YEAR 2005- 06 ORDER DATED 30.03.2012. THE COORDINATE BENCH OF THE TRIBUNAL HAD ALLOWED THE APPEAL IN CASE OF ALPHA PROJECTS PVT. L TD. (SUPRA) BY FOLLOWING THE DECISION IN THE CASE OF CIT VS VIRGIN CREATORS IN GA NO.3200/2011 DATED 30.11.2011 AGAINST THE REVENUE. LD. CIT(A) ALLOWED THE APPEAL OF THE ASSESSEE AND THE ADDITION MADE BY THE A.O. U/S 40(A)(IA) OF RS.13,54,490/- IS DELETED. ON SIMILAR FINDINGS FOR THE ADDITION OF RS.18,21,516/-, EXCEPT RS.20,830/- ON WHICH; NO TDS HAS BEEN DEDUCTED BY THE ASSESSEE, LD. CIT(A) ALLOWED THE APPEAL IN F AVOUR OF THE ASSESSEE ON REMAINING ADDITION OF RS.18,00,686/-. 6. NOW, THE REVENUE IS IN APPEAL BEFORE US. LD. D. R. VEHEMENTLY RELIED ON THE ORDER OF THE A.O. AND THE CLAIMED THA T ADDITION MADE BY THE A.O. IS JUSTIFIED. FROM THE SIDE OF THE APPELLANT, NONE APPEARED. 7. WE HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW AND GONE THROUGH THE LEGAL POSITION ON THIS ISSUE AS THE ASSESSEE HA D DEDUCTED TDS AND MADE PAYMENT IN GOVERNMENT ACCOUNT IN JULY 2009 WHE REAS RETURN FILED BY THE ASSESSEE ON 30.09.2009 WHICH IS BEFORE DUE D ATE OF FILING OF RETURN, THEREFORE, THE DECISION OF COORDINATE BENCH OF THE TRIBUNAL CITED ABOVE AND ALSO DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS I.T.A.NO. /AHD/200 4 VIRGIN CREATORS (SUPRA) IS SQUARELY APPLICABLE. TH US, WE CONFIRM THE ORDER OF LD. CIT(A) AND DISMISS THE APPEAL OF THE R EVENUE. 8. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . 9. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (T. R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 19.11.2012 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.11.2012.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 D ICTATING MEMBER FOR PRONOUNCEMENT 23/11/2012 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.23/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23/1 1/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .