The ITO,TDS-4, Ahmedabad V. Raj Carrying Cargo Pvt.Ltd., Ahmedabad

ITA 2947/AHD/2010

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80438 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 12-09-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 29-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SONIA KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT (AZ) AND SHRI N.S.SAINI, ACCOUNTANT MEMBER ./ I.T.A. NO.2947/AHD/2010 ( / ASSESSMENT YEAR : 2004-05) THE INCOME-TAX OFFICER TDS-4, AHMEDABAD / VS. RAJ CARRYING CARGO PVT.LTD. 930, 4-5 SAHAJANAND ESTATE O/S.RAIPUR GATE, AHMEDABAD ./ ./ PAN/GIR NO. : AACCR 6830 N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. SONIA KUMAR, SR.DR / RESPONDENT BY : SHRI ASEEM THAKKAR, A.R. / DATE OF HEARING : 12/09/2014 !'# / DATE OF PRONOUNCEMENT : 17/10/2014 / O R D E R PER SHRI G.C.GUPTA, VICE PRESIDENT (AZ) : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGA INST THE ORDER OF CIT(A)-XXI, AHMEDABAD DATED 26.08.2010 FOR THE AS ST.YEAR 2004-05. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APP EAL:- 1. THE LD.CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE CASE IN DELETING THE ORDER PASSED U/S.201(1) & INTEREST CHARGED U/S. 201(1A) OF THE I.T. ACT OF RS.2,96,940/- AND RS.1,45,821/- FOR A.Y . 2004-05 BY THE A.O. EVEN THOUGH THE ASSESSEE HAD NOT FILED ANY APP EAL AGAINST ORDER U/S.201(1) AND 201(1A) OF THE IT ACT DATED 12 .3.2010 AND THIS APPEAL WAS AGAINST ORDER U/S.201(1) & 201(1A) R.W.S.154 OF THE ACT DATE 29.3.2010 AND WHICH WAS MADE ON REQUES T OF THE ASSESSEE. ITA NO.2947/AHD /2010 ITO VS. RAJ CARRYING CARGO PVT.LTD. ASST.YEAR - 2004-05 - 2 - 2. THE LD.CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE CASE IN QUASHING THE ORDER PASSED U/S.201(1) & 201(1A) OF T HE I.T. ACT DATED 29.3.2010 CONSIDERING AS BARED BY LIMITATION 4 YEARS FROM THE SHOW CAUSE NOTICE ISSUED BY THE A.O. ON 5.12.20 8 FOR RELEVANT A.Y. 2004-05 INSTEAD OF TAKING END OF THE ASSESSMEN T YEAR. 2. THE LD.DR RELIED ON THE ORDER OF THE ASSESSING O FFICER. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE IS NO SINGLE PAYMENT EXCEEDING THE LIMIT PRESCRIBED IN SECTION 194C(3) O F THE I.T.ACT, 1961 AND THE PAYMENTS ARE LESS THAN RS.20,000/- EACH AND THE ASSESSEE HAS FILED A DULY SWORN AFFIDAVIT TO THIS EFFECT BEFORE THE AUTHORITIES BELOW. ALL THE DETAILS WERE SUBMITTED BEFORE THE AO AND TH ERE IS NO VIOLATION OF THE PROVISIONS OF SECTION 194C(3) OF THE I.T.ACT IN THIS CASE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ASSESSEE HAS FILED THE NECESSARY DETAILS BEFORE THE AO ON 07/01/2009. THE ASSESSEE HAS CLAIMED THAT NONE OF ITS SINGLE PAYMENT EXCEEDS THE AMOUNT OF RS.20,000/-, THE LIMIT PRESCRIBED U/S.194C(3) OF TH E ACT IN THE LORRY EXPENSES ACCOUNT. THE ASSESSEE HAS PRODUCED THE AC COUNT BEFORE THE AO. WE FIND THAT THE CIT(A) HAS RECORDED THAT IT WAS BR OUGHT TO THE ATTENTION OF ITO (TDS) THAT THERE WAS NO SINGLE PAYMENT EXCEE DING OR IN VIOLATION OF SECTION 194(3) OF THE I.T. ACT. THE ASSESSEE HA S ALSO FILED AN AFFIDAVIT AFFIRMING THAT NO PAYMENT EXCEEDING RS.20,000/- IS MADE IN VIOLATION OF SECTION 194-C OF THE ACT. IN THESE FACTS, THE CIT( A) HAS RECORDED THAT THERE WAS NO LIABILITY TO DEDUCT TDS IN RESPECT OF PAYMENT OF TRUCK HIRE CHARGES RELATING TO TRUCKS HIRED FROM OUTSIDE PARTI ES. THERE BEING NO EVIDENCE OR MATERIAL BROUGHT ON RECORD TO CONTROVER T THIS FINDING OF THE ITA NO.2947/AHD /2010 ITO VS. RAJ CARRYING CARGO PVT.LTD. ASST.YEAR - 2004-05 - 3 - CIT(A), WE HOLD THAT NO CASE OF DISALLOWANCE COULD BE MADE OUT BY THE DEPARTMENT AND THE CIT(A)S ORDER IS CONFIRMED. TH US, GROUND NOS.1 & 2 OF REVENUES APPEAL ARE DISMISSED. 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. SD/- SD/- ( N.S. SAINI ) ( G.C. GUPTA ) ACCOUNTANT MEMBER VICE PRESID ENT (AZ) AHMEDABAD; DATED 17/10/2014 &.., .(../ T.C. NAIR, SR. PS !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-XXI, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 12.9.14(DICTATION-PAD 6-PAG ES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.9.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 17.10.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.10.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER