Income Tax Officer (TDS), Bangalore V. M/s. BSNL Employees Welfare Building Co-Operative Society Ltd, Bangalore

ITA 2073/BANG/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7664 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR SHANKAR PRASAD
• Keywords: Tax effect
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NOS.2073 TO 2076(BANG) 2016 (ASSESSMENT YEARS : 2011 12 TO 2014 15) ITO (TDS), WARD 1 (1), BANGALORE APPELLA NT VS M/S BSNL EMPLOYEES WELFARE BUILDING CO OPERATIVE SOCIETY LTD., NO. 19 (NEW NO. 32), 1 ST FLOOR, 10 TH CROSS, SAMPIGE ROAD, MALLESWARAM, BANGALORE 560003 PAN: AABAB7702N RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI DR. SHANKAR PRASAD, JCIT DATE OF HEARING : 10-08-2017 DATE OF PRONOUNCEMENT : 31-08-2 017 O R D E R PER A. K. GARODIA, A. M.: THESE FOUR APPEALS ARE FILED BY THE REVENUE AND TH ESE ARE DIRECTED AGAINST A COMBINED ORDER OF THE LD. CIT(A) 13, BANGALORE DA TED 28-09-2016 FOR A. Y. 2011 12 TO 2014 15. ALL THESE APPEALS WERE HEARD TOGET HER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE AND THEREFORE, THESE APPEALS WERE HEARD EX PARTE QUA THE ASSESSEE. 3. IN ALL THESE YEARS, SEVERAL GROUNDS ARE RAISED BY THE REVENUE BUT THERE IS ONLY ONE EFFECTIVE COMMON GRIEVANCE IN ALL THESE AP PEALS THAT THE LEARNED CIT (A) WAS NOT JUSTIFIED IN DELETING THE DEMANDS RAISED BY THE A.O. U/S 201 (1) & 201 (1A) OF THE I. T. ACT BECAUSE LEARNED CIT (A) HAS FOLLOW ED THE JUDGMENT OF HONBLE JURISDICTIONAL HIGH COURT RENDERED IN THE CASE OF M /S KARNATAKA STATE JUDICIAL DEPARTMENT EMPLOYEES HOUSE BUILDING CO OPERATIVE SO CIETIES IN ITA NO. 1275 OF ITA NOS.2073 TO 2076(BANG)2016 2 2006 AND THE TRIBUNAL ORDER RENDERED IN THE CASE OF M/S KOTILYA HOUSE BUILDING CO OPERATIVE SOCIETY LIMITED IN ITA NO. 1324 TO 133 7/BANG/2015 DATED 07.04.2016 BUT THE DEPARTMENT HAS ACCEPTED THESE JU DGMENTS ONLY BECAUSE OF LOW TAX EFFECT AND NOT IN PRINCIPLE. 4. LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS P ASSED BY THE A.O. U/S 201 (1) & 201 (1A). THE BENCH POINTED OUT THAT AS PER T HE GROUND NO. 3 RAISED BY THE REVENUE, THIS IS NOT THE STAND OF THE REVENUE THAT TWO JUDGMENTS CITED IN THIS GROUND ARE NOT APPLICABLE BECAUSE OF ANY DIFFERENCE IN FACTS AND THE ONLY OBJECTION IS THIS THAT THE DEPARTMENT HAS NOT ACCEPTED THESE JUDGMENTS IN PRINCIPLE. A SPECIFIC QUERY WAS RAISED BY THE BENCH THAT WHETHER THE OPERATION OF THESE JUDGMENTS IS STAYED AND WHETHER THERE IS ANY DIFFER ENCE IN FACTS. IN REPLY, LEARNED DR OF THE REVENUE COULD NOT POINT OUT ANY DIFFERENC E IN FACTS AND THIS WAS ALSO NOT HIS SUBMISSION THAT THE OPERATION OF THESE JUDGMENT S IS STAYED. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D DR OF THE REVENUE AND GONE THROUGH THE ORDERS OF THE LOWER AUTHORITIES. W E FIND THAT THE LEARNED CIT (A) HAS FOLLOWED THESE TWO JUDGMENTS OF HONBLE JURISDI CTIONAL HIGH COURT RENDERED IN THE CASE OF M/S KARNATAKA STATE JUDICIAL DEPARTMENT EMPLOYEES HOUSE BUILDING CO OPERATIVE SOCIETIES IN ITA NO. 1275 OF 2006 AND THE TRIBUNAL ORDER RENDERED IN THE CASE OF M/S KOTILYA HOUSE BUILDING CO OPERATIVE SOCIETY LIMITED IN ITA NO. 1324 TO 1337/BANG/2015 DATED 07.04.2016 AND A CLEAR FINDING IS GIVEN BY HIM THAT THE FACTS IN THE PRESENT CASE AND IN THESE TWO CASES ARE SIMILAR. LEARNED DR OF THE REVENUE ALSO COULD NOT POINT OUT ANY DIFFERE NCE IN FACTS AND THE OPERATION OF THESE JUDGMENTS IS NOT STAYED. THEREFORE, WE ARE BO UND TO FOLLOW THESE JUDGMENTS AND THIS IS NOT RELEVANT OR MATERIAL AS TO WHETHER THE DEPARTMENT HAS ACCEPTED ITA NOS.2073 TO 2076(BANG)2016 3 THESE JUDGMENTS OR NOT. RESPECTFULLY FOLLOWING THES E JUDGMENTS, WE DECLINE TO INTERFERE IN THE ORDER OF CIT (A). 6. IN THE RESULT, ALL THESE FOUR APPEALS OF THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (LALIET KUMAR) SD/- (A.K. GARODIA) JUDICAL MEMBER ACCOUNTANT MEMBER PLACE: BANGALORE: D A T E D : 31.08.2017 *MS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GU ARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.