The ITO, Ward-2(5), Baroda V. M/s. S.Beant Singh & Co., Baroda

ITA 2160/AHD/2012

• Counselvise Citation: 216020514 RSA 2012
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 01-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER I.T.A. NO.2160/AHD/2012 A.Y. 2005-06 THE INCOME TAX OFFICER, WARD-2(5) BARODA APPELLANT VS. M/S S. BEANT SINGH & CO. 18, GREEN PARK SOCIETY, MAKARPURA ROAD, VADODARA PAN-AAPFS3735F RESPONDENT DEPARTMENT BY : SHRI Y.P. VERMA, SR. D.R. ASSESSEE BY : NONE DATE OF HEARING : 29.11.2012 DATE OF PRONOUNCEMENT : 29.11.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS REVENUES APPEAL AGAINST THE ORDER OF LD. C IT(A)-V, BARODA DATED 25.07.2012. 2. THE REVENUE IN THIS APPEAL IS AGGRIEVED BY THE A CTION OF LD. CIT(A) IN DELETING THE ADDITION MADE BY THE A.O. BY INVOKING THE PROVISION OF SECTION 40(A)(IA) OF THE ACT. 3. THE A.O., DURING THE ASSESSMENT PROCEEDINGS OBSE RVED THAT THE ASSESSEE HAD MADE PAYMENTS TO CONTRACTORS FOR LABOU R AND TRANSPORT WORK AND TDS MADE IN RESPECT OF THESE PAYMENTS WAS NOT D EPOSITED IN THE GOVERNMENT ACCOUNT WITHIN DUE DATE. THEREFORE, THE AMOUNT OF RS.15,24,424/- WERE NOT ALLOWABLE U/S 40(A)(IA) OF THE ACT AND THE SAME WAS ADDED TO THE TOTAL INCOME OF THE ASSESSEE. IN APPE AL LD. CIT(A) DELETED THIS DISALLOWANCE OF RS.15,24,424/- FOLLOWING THE DECISI ON OF JURISDICTIONAL ITAT IN THE CASE OF ALPHA PROJECT AS HE FOUND THAT THE PAYM ENT ON TDS WAS MADE IN THE GOVERNMENT ACCOUNT BEFORE THE DUE DATE OF FILIN G OF RETURN. SINCE LD. I.T.A. NO.2160/AHD/2012 A.Y. 2005-06 2 CIT(A) HAS GIVEN RELIEF TO THE ASSESSEE BY PLACING RELIANCE ON THE DECISION OF JURISDICTIONAL ITAT IN THE CASE OF ALPHA PROJECT, W E FIND NO INFIRMITY IN THE ORDER OF LD. CIT(A) AND THE SAME IS HEREBY UPHELD. 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 29.11.2012 SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER N.K. CHAUDHARY, SR. P.S. 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 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD