The DCITMehsana Circle, Mehsana V. Sureel Enterprise Pvt.Ltd., Mehsana

ITA 2638/AHD/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73054 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-01-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 07-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID
• Assessee Lawyers: S N SOPARKAR

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.2638/AHD/2010 [ASSTT.YEAR : 2004-2005] DCIT, MEHSANA CIRCLE MEHSANA. /VS. SUREEL ENTERPRISE PVT. LTD. 513, NATIONAL HIGHWAY ROAD VILLAGE : CHHATRAI, TAL. KALOL PAN : AADCS 5160 K ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 )/ REVENUE BY : SHRI J.P. JHANGID, SR. -DR 4& 1 2 )/ ASSESSEE BY : SHRI S.N. SOPARKAR 5 1 &(*/ DATE OF HEARING : 9 TH JANUARY, 2014 678 1 &(*/ DATE OF PRONOUNCEMENT : 03-03-2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), GANDHINAG AR DATED 30.6.2010. 2. THE ONLY GROUND OF THE APPEAL OF THE REVENUE IS AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.1,79,07,375/- MADE BY THE AO ON ACCOUNT OF TH E DIFFERENCE BETWEEN THE AMOUNT OF JOB WORK AS PER TDS CERTIFICATE AND A S PER BOOKS OF ACCOUNTS. ITA NO.2638/AHD/2010 -2- 3. THE LEARNED DR RELIED ON THE ORDER OF THE AO. T HE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE CIT(A) HAS REQUIRED THE AO TO FILE REMAND REPORT AFTER VERIFICATION OF FACTS AND THE AO DURIN G THE REMAND PROCEEDINGS HAS VERIFIED THE RECONCILIATION STATEMENT OF JOB WORK R ECEIPTS AS PER THE TDS CERTIFICATE AND AS REFLECTED IN THE STATEMENT OF AC COUNT, AND HAS ACCEPTED THE CLAIM OF THE ASSESSEE THAT THERE WAS IN FACT NO DIS CREPANCY. HE REFERRED TO THE COPY OF THE REMAND REPORT OF THE AO FILED IN THE CO MPILATION BEFORE THE TRIBUNAL. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A), AND ALSO COPIES OF REMAND REPORT OF THE AO DATED 24.03.2010. WE FIND THAT RECONCILIATION STATEMENT OF JOB WORK R ECEIPTS AS PER THE TDS CERTIFICATE AND AS REFLECTED IN THE STATEMENT OF AC COUNT OF THE ASSESSEE WERE VERIFIED BY THE AO DURING THE REMAND PROCEEDINGS AN D FOUND CORRECT AND THE CIT(A) HAS NOTED THAT THE AO WAS SATISFIED WITH THE FIGURE OF JOB WORK, AS REFLECTED IN THE ASSESSEES BOOKS OF ACCOUNTS FOR T HE YEAR CONCERNED, IS CORRECT AND THERE WERE CERTAIN MISTAKES IN THE TDS CERTIFIC ATES ISSUED BY M/S.NIRMA LTD. WE FIND THAT IN VIEW OF THE REMAND REPORT OF THE AO RECORDING HIS SATISFACTION REGARDING CORRECTNESS OF THE RECONCILI ATION STATEMENT FILED BY THE ASSESSEE THAT THE JOB WORK AS REFLECTED IN THE ASSE SSEES BOOKS OF ACCOUNTS FOR THE ACCOUNTING YEAR CONCERNED, BEING CORRECT AND TH ERE BEING CERTAIN MISTAKES IN THE TDS CERTIFICATE ISSUED BY M/S.NIRMA LTD., WE HO LD THAT THE CIT(A) HAS RIGHTLY DELETED THE ADDITION MADE BY THE AO, AS THE RE REMAINS NO BASIS FOR THE ADDITION AND THE GROUND OF APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( .. /G.C. GUPTA ) !' !' !' !' /VICE-PRESIDENT