PLR Projects Private Limited , Hyderabad V. Asst. Commissioner of Income Tax (TDS), Circle-2(1), Hyderabad

ITA 2410/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1418 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 25-05-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 28-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Assessee Lawyers: SANTI PAVAN
• Keywords: TDS
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L . P . SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO. 2410 /HYD/20 18 (ASSESSMENT YEAR : 20 13 - 14 ) M/S. PLR PROJECTS PVT. LTD., HYDERABAD. PAN AADCP 9069L ..APPELLANT. VS. ASST. COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 2(1), HYDERABAD. ..RESPONDENT. APPELLANT BY : SHRI SANTI PAVAN. RESPONDENT BY : SHRI ROHIT MAJUMDAR. (D.R.) DATE OF HEARING : 25.05. 2021. DATE OF PRONOUNCEMENT : 18 .0 6 .2021. O R D E R PER SHRI S.S. GODARA, J.M. : THIS ASSESSEES APPEAL FOR ASST. YEAR 201 3 - 14 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 8 , HYDERABAD S ORDER DT. 26.10.2018 PASSED IN CASE NO. 10265, 10263, 10268, 10264, 10209 & 10229/CIT(A) - 8/HYD/2016 - 17 IN PROCEEDINGS UNDER SECTION 221(1) OF INCOME TAX ACT, 1961 (THE ACT). HE ARD BOTH THE PARTIES . C ASE FILE PERUSED. 2 ITA NO. 2410/HYD/2018 2. COMING TO THE ASSESSEE'S SOLE SUBSTANTIVE GRIEVANCES CHALLENGING THE CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION INVOLVING 221(1) PENALTY OF RS.1,07,143. WE NOTICE AT THE OUTSET WITH THE ABLE ASSIST ANCE TAX PAYER AS WELL AS THE REVENUE THAT THE CIT(A)S IMPUGNED LOWER APPELLATE ORDER HAS UPHELD THE SAME IN ALL ASSESSMENT YEARS FROM 2010 - 11 TO 2016 - 17 BY COMMON ADJUDICATION. WE NEXT NOTICE THAT THE ASSESSEE'S OWN APPEALS FOR ASSESSMENT YEAR S 2010 - 1 1, 2011 - 2 AND 2014 - 15 TO 2016 - 17, ITA NOS.2408, 2409, 2411 TO 2413/HYD/2018 DT.26.4.2019 RESPECTIVELY STAND RESTORED BACK TO THE ASSESSING OFFICER FOR HIS AFRESH APPROPRIATE ADJUDICATION. WE ADOPT THE VERY/SAME COURSE OF ACTION HEREIN AND RESTORE THIS SO LE SUBSTANTIVE GROUND BACK TO THE ASSESSING OFFICER TO BE DECIDED IN THE LIGHT OF T RIBUNALS DIRECTION S (SUPRA). 3. THIS ASSESSEE'S APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 18TH JUNE , 2021. SD/ - SD/ - (L .P. SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 18 .0 6 .2021. * REDDY GP 3 ITA NO. 2410/HYD/2018 COPY TO : 1. M/S. PLR PROJECTS PVT. LTD., 38, 3 RD FLOOR, PLOT NO.130, INWINEX TOWERS, ROAD NO.2, BANJARA HILLS, HYDERABAD - 34. 2. ACIT (TDS), CIRCLE 2(1), HYDERABAD. 3. J C I T , RANGE - 2 (TDS), HYDERABAD. 4. CIT(APPEALS) - 8, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.