The Income-tax Officer, Jammu V. M/s. Young Sales Corporation, Jammu

ITA 248/ASR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0580 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-01-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 31-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R JAIN
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.248(ASR)/2012 ASSESSMENT YEAR:2008-09 PAN :AAAFY0641D INCOME TAX OFFICER, VS. M/S. YOUNG SALES CORPORATI ON, WARD 2(3), JAMMU. KANAK MANDI, JAMMU. (APPELLANT) (RESPONDENT) C.O. NO.21(ASR)/2012 (ARISING OUT OF ITA NO.248(ASR)/2012) ASSESSMENT YEAR : 2008-09 M/S. YOUNG SALES CORPORATION, VS. THE INCOME TAX O FFICER, JAMMU. WARD 2(3), JAMMU. (APPELLANT) (RESPONDENT) DEPARTMENT BY:SH. TARSEM LAL, DR ASSESSEE BY: SH. K.R.JAIN, ADVOCATE DATE OF HEARING: 09/01/2013 DATE OF PRONOUNCEMENT:09/01/2013 ORDER PER BENCH ; THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER OF THE CIT(A), JAMMU, DATED 09.03.2012 FOR THE ASSE SSMENT YEAR 2008-09. THE ASSESSEE HAS ALSO FILED CROSS OBJECTION. 2. THE REVENUE HAS RAISED FOLLOWING SUGGESTED GROUN DS OF APPEAL: 2 SUGGESTED GROUNDS OF APPEAL IN THE CASE OF M/S. YO UNG SALES CORPORATION, KANAK MANDI, JAMMU FOR THE ASSESSMENT YEAR 2008- 09. 1. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT(A) WAS RIGHT IN DELETING THE ADDITION MADE ON ACCOUNT OF NON-DEDUCTION OF TDS ON FREIGHT PAID WHEN THE G.R. WERE ISSUED BY TH E TRANSPORTER CONCERNED IN THE NAME OF THE ASSESSEE WHICH TANTAMO UNT TO ORAL AGREEMENT. 2. ON THE FACTS AND CIRCUMSTANCES WHETHER THE LD. CIT(A) HAS FAILED TO APPRECIATE THAT THE ASSESSE DURING THE P ERIOD RELEVANT TO THE ASSESSMENT YEAR UNDER CONSIDERATION, EXECUTED THE WORK OF CARRIAGE OF GOODS BY HIRING TRUCKS ON SETTLED TERMS WHICH CLE ARLY GOES TO ESTABLISH THE EXISTENCE OF CONTRACT AND ATTRACT TH E PROVISIONS OF SECTION 194C OF THE ACT ON THE AGGREGATE AMOUNT EXCEEDING RS.50,000/- TO THE TRUCK OWNERS. 3. THE APPLICANT CRAVES TO AMEND OR ADD ANY ONE OR MOR E GROUNDS OF APPEAL. 3. THE REVENUE HAS FILED THE AFORESAID APPEAL BY RA ISING SUGGESTED GROUNDS OF APPEAL, WHICH ARE NOT PERMISSIBLE UNDER THE PROVISIONS OF LAW. 4. THE C.I.T. JAMMU HAS AUTHORIZED THE ITO WARD -2( 3), JAMMU TO FILE APPEAL BEFORE THE INCOME TAX APPELLATE TRIBUNAL, AM RITSAR BENCH, AMRITSAR, AGAINST THE IMPUGNED ORDER OF THE LD. CIT (A). BUT HE HAS FILED THE PRESENT APPEAL AGAINST THE IMPUGNED ORDER BY RAISIN G SUGGESTED GROUNDS OF APPEAL. THE APPEAL BEFORE THIS BENCH SHOULD BE FILE D BY RAISING GROUNDS OF APPEAL WHICH ARISE FROM THE ORDER OF THE LD. CIT(A) BUT NOT SUGGESTED GROUNDS OF APPEAL, AS WE HAVE REPRODUCED ABOVE. 5. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE, WE ARE OF THE VIEW THAT THE GROUNDS OF APPEAL FILED B Y THE DEPARTMENT ARE NOT 3 ACCORDING TO THE RULES BECAUSE THE REVENUE HAS FILE D SUGGESTED GROUNDS OF APPEAL WHICH IS NOT PERMISSIBLE UNDER THE RULES. T HEREFORE, THE APPEAL OF THE DEPARTMENT IS DISMISSED BEING DEFECTIVE. HOWEVE R, THE DEPARTMENT IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF TH IS ORDER AFTER RECTIFYING THE GROUNDS OF APPEAL ( NOT SUGGESTED GROUNDS OF APPEA L) FOR ADJUDICATING THE APPEAL IN ACCORDANCE WITH LAW. THUS, THE APPEAL OF THE REVENUE IS DISMISSED BEING DEFECTIVE, IN LIMINE. 6. AS REGARDS THE CROSS OBJECTION, WHICH IS SUPPORT IVE TO THE ORDER OF THE CIT(A), AS STATED BY THE LD. COUNSEL FOR THE ASSESS EE, IS ALSO DISMISSED. HOWEVER, IF THE REVENUE FILES AN APPLICATION FOR RE CALLING THIS ORDER, THEN THE C.O. WILL AUTOMATICALLY STAND REVIVED. 6. IN THE RESULT, BOTH THE APPEAL OF THE REVENUE A ND C.O. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9TH JANUARY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9TH JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. YOUNG SALES CORPORATION, KANAK MA NDI, JAMMU. 2. THE ITO WARD 2(3), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY