H-One India Pvt. Ltd., Uttar Pradesh V. DCIT, Noida

ITA 2385/DEL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4382 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N MEENA
• Keywords: TDS
• Section: 40(a)(ia)

Judgement Text

H-ONE INDIA PVT. LTD. VS. DCIT/ I.T.A.NO.2385/DEL/2 017/A.Y.2012-13 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER . . /. I.T.A NO.2385/DEL/2017 / ASSESSMENT YEAR:2012-13 H - ONE INDIA PVT. LTD. 12, UDYOG VIHAR, SURAJPUR, GREATER NOIDA, UTTAR PRADESH. VS. DCIT CIRCLE-1, NOIDA. APPELLANT / RESPONDENT PAN NO. AABC12732H /ASSESSEE BY NONE /REVENUE BY SHRI S.N. MEENA, SR. DR / DATE OF HEARING: 2 6 .11.2019 /PRONOUNCEMENT ON 2 6 .11.2019 /O R D E R PER N.K. BILLAIYA, A.M. 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(APPEALS)-1, NOIDA DATED 27.03.2017 PERTAINI NG TO AY 2012-13. 2. THE SOLITARY GRIEVANCE OF THE ASSESSEE IS THAT T HE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 5,16,179/- MADE B Y THE AO INVOKING THE PROVISIONS OF SECTION 40(A)(IA) OF THE INCOME TAX A CT, 1961. 3. BRIEFLY STATED THE FACTS OF THE CASE ARE THAT DU RING THE COURSE OF SCRUTINY ASSESSMENT PROCEEDINGS THE AO NOTICED THAT THE ASSESSEE HAS H-ONE INDIA PVT. LTD. VS. DCIT/ I.T.A.NO.2385/DEL/2 017/A.Y.2012-13 PAGE 2 OF 4 DEBITED RS. 34,48,797/- IN THE PROFIT AND LOSS ACCO UNT TOWARDS RENT EXPENSES. THE ASSESSEE WAS ASKED TO FILE THE DETAI LS OF RENT PAID AND WHETHER TDS HAS BEEN DEDUCTED OR NOT? 4. ASSESSEE FILED A DETAILED REPLY VIDE LETTER DATE D 22.12.2014 GIVING THE DETAILS OF RENT EXPENSES. ON PERUSAL OF THE DE TAILS THE AO FOUND THAT THE RENT OF RS. 5,16,179/- HAS BEEN PAID TO GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY OF WHICH NO TAX WAS DEDUCTED AT SOURCE U/S 194 I OF THE ACT. THE AO WAS OF THE OPINION THAT PROVISI ONS OF SECTION 40(A)(IA) OF THE ACT SQUARELY APPLY ON THIS PAYMENT AND, ACCO RDINGLY, ADDED THE SUM OF RS. 5,16,179/-. 5. ASSESSEE CARRIED THE MATTER BEFORE THE LD. CIT(A ) BUT WITHOUT ANY SUCCESS. 6. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE WE DECIDED TO PROCEED EX PARTE AND HEARD THE DR AT LENGTH. 7. THE DR STRONGLY SUPPORTED THE FINDINGS OF THE LD . CIT(A). 8. WE HAVE CAREFULLY CONSIDERED THE ORDERS OF THE A UTHORITIES BELOW. THERE IS NO DISPUTE THAT RENT OF RS. 5,16,179/- HAS BEEN PAID TO GREATER NOIDA DEVELOPMENT AUTHORITY ON WHICH NO TAX WAS DED UCTED AT SOURCE. HOWEVER, THERE IS NO EVIDENCE ON RECORD TO SHOW THA T GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY HAS INCLUDED THIS RENT IN ITS INCOME AND HAS PAID TAXES ACCORDINGLY. SINCE, COMPLETE FACTS ARE NOT COMING OUT H-ONE INDIA PVT. LTD. VS. DCIT/ I.T.A.NO.2385/DEL/2 017/A.Y.2012-13 PAGE 3 OF 4 FROM THE ORDERS OF THE AUTHORITIES BELOW, IN THE IN TEREST OF JUSTICE, WE RESTORE THIS ISSUE TO THE FILES OF THE AO. THE ASS ESSEE IS DIRECTED TO FURNISH NECESSARY EVIDENCE TO DEMONSTRATE THAT GREA TER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY HAS INCLUDED THE RENT IN ITS INCOME AND HAS PAID TAXES THEREON. THE ASSESSEE SHALL ALSO FILE A CERT IFICATE FROM A CHARTERED ACCOUNTANT AS PROVIDED IN THE IT RULES. THE AO IS DIRECTED TO EXAMINE THE SAME AND DECIDE THE ISSUE AFRESH AS PER THE PRO VISIONS OF LAW. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. THE ORDER PRONOUNCED IN THE OPEN COURT ON 26.11.201 9 SD/- SD/- (SUCHITRA KAMBLE) (N.K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 TH NOVEMBER, 2019 *KAVITA ARORA, SR. PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER ASSISTANT REGISTRAR, ITAT: DELHI BENCHES-DELHI H-ONE INDIA PVT. LTD. VS. DCIT/ I.T.A.NO.2385/DEL/2 017/A.Y.2012-13 PAGE 4 OF 4