S.Arjun, CHENNAI V. ACIT Non Corporate Ward 20(1), CHENNAI

ITA 2219/CHNY/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5375 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER / .I.T.A. NO. 2219/CHNY/2018 /ASSESSMENT YEAR : 2009-10 SHRI. S. ARJUN, NO. 78, 1-B RAHUL MANOR, CHAMIERS ROAD, R.A. PURAM, CHENNAI 600 028. [PAN: AAIPA1965A] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE WARD -20(1), CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) ASSESSEE B Y : SHRI. R. VIJAYARAGHAVAN, ADVOCATE REVENUE BY : SHRI. LALMALSAWMA PACHU A U , JCIT $ /DATE OF HEARING : 10.10.2018 $ /DATE OF PRONOUNCEMENT : 26.10.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE ASSESSEE FILED THIS APPEAL AGAINST THE ORDER O F THE COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI IN ITA NO. 135/CIT(A)-14/15-16 DATED 27.04.2018 FOR ASSESSMENT YEAR 2009-10. :- 2 -: ITA NO. 2219/CHNY/2018 2. SHRI. S. ARJUN, THE ASSESSEE, A FILM ACTOR AND P RODUCER. WHILE MAKING THE ASSESSMENT FOR ASSESSMENT YEAR 2009-10, THE AO MADE DISALLOWANCE U/S. 40A(IA) ON THE GROUND THAT CERTAI N PAYMENTS WERE MADE WITHOUT EFFECTING TDS. AGGRIEVED AGAINST THAT ORDE R, THE ASSESSEE FILED AN APPEAL BEFORE THE LD. CIT(A) AND THE LD. CIT(A) DIS MISSED THE APPEAL. 3. AGGRIEVED, THE ASSESSEE FILED THIS APPEAL PLEADI NG THAT THE ENTIRE AMOUNT OF DISALLOWANCE IS IN RESPECT OF EXPENDITURE IN AS MUCH AS THE RECIPIENT HAVE SHOWN THESE AMOUNTS IN THEIR RETURN OF INCOME AND HAVE PAID THE REQUISITE TAX THEREON. 4. WE HEARD THE RIVAL SUBMISSIONS. ON THE FACTS AN D CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THIS ISSUE BACK TO THE AO FOR A FRESH EXAMINATION. THE ASSESSEE SH ALL PLACE ALL THE MATERIALS IN HIS SUPPORT BEFORE THE AO AND COMPLY T O THE AOS REQUIREMENTS AS PER LAW. THE AO IS ALSO FREE TO CON DUCT APPROPRIATE ENQUIRY AS DEEMED FIT, BUT HE SHALL FURNISH ADEQUA TE OPPORTUNITY TO THE ASSESSEE ON THE MATERIAL ETC TO BE USED AGAINST HIM AND DECIDE THE MATTER IN ACCORDANCE WITH SECOND PROVISO TO SECTION 40A(IA ). SUBJECT TO THE ABOVE, THE ASSESSEES APPEAL IS TREATED AS ALLOWED. :- 3 -: ITA NO. 2219/CHNY/2018 5. IN THE RESULT, THE ASSESSEES APPEAL IS TREATED AS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 26 TH DAY OF OCTOBER, 2018 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, ) /DATED: 26 TH OCTOBER , 2018 JPV $*+,-, /COPY TO: 1. / /APPELLANT 2. *0/ /RESPONDENT 3. 1 ) ( /CIT(A) 4. 1 /CIT 5. ,* /DR 6. 4 /GF