The ITO, ,(TDS), Valsad V. The CEO & Supdt.Engineer, Valsad

ITA 3179/AHD/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63136 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 01-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Section: 194C; 201(1); 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD B BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 THE INCOME TAX OFFICER (TDS), VALSAD APPELLANT VS. THE CEO & SUPDT. ENGINEER, DAKSHIN GUJARAT VIJ CO. LTD.(CIRCLE), BECHAR ROAD, DASERA TEKRI, VALSAD RESPONDENT DEPARTMENT BY : SHRI Y.P. VERMA, SR. D.R. ASSESSEE BY : WRITTEN SUBMISSIONS DATE OF HEARING : 30.10.2012 DATE OF PRONOUNCEMENT : 23.11.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS IS REVENUES APPEAL AGAINST THE ORDER OF LD. C IT(A), VALSAD DATED 31.08.2010. 2. REVENUE HAS TAKEN FOLLOWING EFFECTIVE GROUNDS OF APPEAL:- 1. THE LD. CIT(A) ERRED IN LAW AS WELL AS FACTS OF THE CASE IN DELETING THE ORDER PASSED U/S 201(1) OF RS.2,43,262 /- & INTEREST CHARGED U/S 201(1A) OF THE I.T. ACT OF RS.26,591/- RESPECTIVELY FOR A.Y. 2009-10 BY THE A.O. 2. THE LD. CIT(A) ERRED IN NOT CONSIDERING THE FACT THAT AFTER 13.7.2006 THE PROVISION OF 1941 IS APPLICABLE ON HI RING CHARGES OF VEHICLE WHICH COVER USES OF PLANT AND MACHINERY AND NOT THE PROVISION OF 194C OF I.T. ACT. 3. BRIEF FACTS OF THE CASE ARE THAT DURING THE ASSE SSMENT PROCEEDINGS THE A.O. OBSERVED THAT THE ASSESSEE HAS MADE THE PA YMENT ON ACCOUNT OF I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 2 HIRING CHARGES OF VEHICLES FOR THE PERIOD FROM 01.0 4.2008 TO 31.01.2009 ON WHICH TDS WAS DEDUCTED @ 2% TREATING THE SAME AS CO NTRACT U/S 194C OF THE ACT. THE A.O. WAS OF THE VIEW THAT SINCE THE HIRIN G VEHICLES ARE COMING UNDER THE PURVIEW OF SECTION 194I OF THE ACT, TAX WAS REQ UIRED TO BE DEDUCTED U/S 194I @ 10% PLUS SURCHARGE & EDUCATION CESS APPLICAB LE. ACCORDINGLY, SHORT DEDUCTION OF TAX U/S 194I WAS WORKED OUT FOR THE DI FFERENT WINGS OF THE APPELLANTS. THE A.O. OBSERVED THAT THE APPELLANT ASSESSEE IN DEFAULT FOR THE ALLEGED SHORT DEDUCTION OF TAX AT SOURCE FROM VEHIC LE HIRE CHARGES UNDER SECTION 194I OF THE I.T. ACT AND THEREBY INVOKED PR OVISIONS OF SEC.201(1) AND 201(1A) OF THE I.T. ACT, 1961. 4. IN APPEAL LD. A.R. SUBMITTED THAT ASSESSEE IS MA KING PAYMENT OF VEHICLE HIRE CHARGES IN TERS OF THE CONTRACT ENTERE D INTO WITH THE PARTY. IN TERMS OF THE SAID CONTRACT THE PARTY SUPPLIES THE V EHICLES AS AND WHEN REQUIRED ALONG WITH THE DRIVERS ETC. FURTHER, THE REPAIRS AND MAINTENANCE OF THE VEHICLE IS ALSO THE RESPONSIBILITY OF THE CONTR ACTOR. THE COPIES OF THE AGREEMENT/CONTRACTS ARE ENCLOSED, WHICH ARE PLACED ON RECORD. THUS, THE ASSESSEE DEDUCTED TDS U/S 194C OF THE I.T. ACT FROM THE PAYMENTS MADE TO THE CONTRACTOR. HOWEVER, THE LEARNED ASSESSING OFFI CER HAS TAKEN THE VIEW THAT THE PROVISIONS OF SECTION 194I ARE APPLICABLE TO THE PAYMENTS MADE. THIS VIEW HAS COME UP BECAUSE OF OVERLAPPING APPEARANCE OF TWO PROVISIONS VIZ. SECTION 194C AND 194I OF THE I.T. ACT. CONSEQUENT T O THE AMENDMENT SECTION 194I WITH EFFECT FROM 14.6.2006, THE EXPLANATION RE GARDING MEANING OF RENT WAS SUBSTITUTED TO INCLUDE PAYMENT FOR USE OF LAND, BUILDING, MACHINERY, PLANT, FURNITURE, EQUIPMENT OR FITTINGS. BUT THE AT TENTION IS DRAWN TO THE CLARIFICATION ISSUED IN CIRCULAR NO.558 DATED MARCH 28, 1990(1990)183 ITR I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 3 (ST.) 158, WHEREIN, THE BOARD HAS CONCEDED THAT WHE RE A VEHICLE IS GIVEN ON HIRE ALONG WITH THE PROVISION OF A DRIVER AND A CON DUCTOR WITH THE REMUNERATION FOR USE BEING FIXED FOR THE NUMBER OF HOURS SUCH VEHICLE IS MADE AVAILABLE, IT IS A SERVICE CONTRACT FOR CARRYING OU T THE WORK, SO THAT IT WILL BE COVERED U/S. 194C OF THE ACT. THEREFORE, ALTHOUGH, SECTION 194I, NOW COVER AMOUNT OF RENT OR ANY OTHER PAYMENT FOR THE USE OF ANY PLANT, MACHINERY OR EQUIPMENT WHICH WILL NO DOUBT INCLUDE VEHICLES, IT SHOULD BE TREATED AS CONFINED TO A CASE WHERE VEHICLE ALONE IS GIVEN ON HIRE AND NOT WHERE SERVICE BY RUNNING THE VEHICLE IS MADE AVAILABLE. ALTHOUGH, THE CIRCULAR REFERRED TO BY US IS ONE ISSUED PRIOR TO THE AMENDMENT TO SECTION 194I WITH EFFECT FROM JULY 14, 2006, THE ISSUE REMAINS WHETHER IT IS A CASE OF HIRING OUT A VEHICLE OR RENDERING A SERVICE BY MAKING AVAILABLE THE VEHICLE . THESE ARE TWO DISTINCT CONTRACTS. THERE IS, THEREFORE, JUSTIFICATION FOR O UR INFERENCE THAT, WHERE THE VEHICLE IS MADE AVAILABLE AS A MATTER OF SERVICE, T HE BOARD'S CIRCULAR NO.558 DATED MARCH, 29, 1990(1990) 183 ITR (ST.) 158 WOULD CONTINUE TO HAVE APPLICATION. THE CIRCULAR HAS NOT BEEN REVOKED. AT ANY RATE, THE REASONING IN THE CIRCULAR WOULD INDICATE THAT THE INFERENCE DRAW N THEREIN DOES NOT GET SUPERSEDED BY THE AMENDMENT, WHICH CANNOT COVER WHI CH IS SQUARELY A SERVICE CONTRACT FOR WORK SO THAT IN SUCH CASES TAX DEDUCTION SHOULD CONTINUE TO BE GOVERNED BY SECTION 194C AND NOT UNDER SECTIO N 194I OF THE I.T. ACT. IT MAY ALSO BE NOTICED THAT EXPLANATION-III INSERTED U NDER SEC. SEC. 194C(2) DEEMS WORK TO INCLUDE 'CARRIAGE OF GOODS AND PASSEN GERS BY ANY MODE OF TRANSPORT OTHER THAN BY RAILWAYS'. THIS AMENDMENT M ADE WITH EFFECT FROM JULY 1,1995 WHICH IS SUBSEQUENT TO THE CIRCULAR, SUPPORT S THE CIRCULAR. SUCH TRANSPORT CONTRACT AND NOT MERE CONTRACT OF IF VEHI CLE CAN BE UNDERSTOOD AS I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 4 BEING GOVERNED BY SEC. 1940(2) EXPLANATION-III, WHI CH BEING A SPECIAL CLAUSE SHOULD OVERRIDE SEC. 194I. IT IS FURTHER SUBMITTED THAT THE PROVISION UNDER SECTION 194C IS FOR ANY KIND OF WORK CONTRACT WHERE AS THE PROVISION UNDER SECTION 194I IS FOR PAYMENT FOR USE OF THINGS AS ST ATED IN EXPLANATION UNDER SECTION 194I. THIS IS THE FUNDAMENTAL DIFFERENCE BE TWEEN THE TWO PROVISIONS. 5. AFTER TAKING INTO CONSIDERATION THESE SUBMISSION S, LD. CIT(A) ALLOWED THE APPEAL OF THE ASSESSEE BY OBSERVING AS UNDER:- I HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNED A R AND FACTS OF THE CASE CAREFULLY. IT WAS ALSO BROUGHT TO MY NO TICE BY THE ID. AR THAT SIMILAR ISSUES, ON APPELLANT'S OWN CASE, WE RE DECIDED BY THE ID. CIT(A)-VI, BARODA VIDE APEAL NO. CAB/VI-23/ O9-1O DATED. 29.10.2009 IN FAVOUR OF THE APPELLANT. A COP Y OF THE ORDER WAS SUBMITTED BEFORE ME. THE ID. CIT(A)-VI, B ARODA HELD THAT 'THE VEHICLES WERE HIRED BY THE APPELLANT AS PER TH E SERVICE CONTRACT. THE CONTRACTOR PROVIDES VEHICLES WITH DRI VER. THE VEHICLES WERE PUT AT THE DISPOSAL OF THE APPELLANT AND CHARGES WERE COLLECTED AS PER THE USAGE OF THE VEHICLES. TH E VEHICLES WERE NEVER PUT AT THE DISPOSAL OF THE APPELLANT BUT ONLY SERVICES, DRIVEN BY THE DRIVERS PROVIDED BY THE CON TRACTOR. THE MAINTENANCE, FUEL EXPENSES, KEEPING THE VEHICLES IN PERFECT RUNNING CONDITIONS ETC. WERE THE LOOK OUT OF THE CO NTRACTOR, BUT NOT THAT OF THE APPELLANT. IN THE ACT, CAR OR VEHIC LES WERE INCLUDED UNDER THE HEAD PLANT AND MACHINERY AND AS SUCH THE AO MUST HAVE BEEN UNDER THE IMPRESSION THAT CARS OR VEHICLES ARE PLANT AND MACHINERY FOR THE PURPOSE OF DEDUCTIN G THE TAX AT SOURCE. AS COMMONLY UNDERSTOOD, PLANT OR MACHINERY HAS TO PRODUCE THINGS OR ARTICLES AS OUTPUTS FROM INPUTS O F RAW MATERIALS, WHERE AS SUCH A THING IS NOT FOUND IN HI RING OF CARS OR VEHICLES IN THE CASE OF THE APPELLANT. THE CARS OR VEHICLES TRANSPORT EMPLOYEES OF THE APPELLANT FROM PLACED TO PLACE, SAY, FROM RESIDENCE TO WORKPLACE AND BACK AS PER THE TIM E SCHEDULE OF THE CONTRACTEE. SINCE, THE CAR OR VEHICLES ARE P LACED AT THE DISPOSAL OF THE APPELLANT, IN ADDITION TO THE TRANS PORT OF EMPLOYEES FROM RESIDENCE TO WORKPLACE ; IT MAY BE U SED FOR ANY OTHER BUSINESS PURPOSE AS DEEMED NECESSARY BY THE A PPELLANT. IN VIEW OF THIS FACTUAL MATRIX, THERE IS NO HESITAT ION IN TREATING THE ABOVE CONTRACT AS ONE FOR RENDERING SERVICES, R ATHER THAN HIRE FOR VEHICLES. AS ALREADY POINTED OUT, CAR OR V EHICLE COULD BY I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 5 NO STRETCH OF IMAGINATION BE CONSIDERED AS A PLANT OR MACHINERY AS THE FACTS INVOLVED IN THIS CASE SUGGESTS. THUS, I AM OF THE OPINION THAT THE AO WAS NOT JUSTIFIED IN APPLYING T HE PROVISIONS OF SECTION 194I, INSTEAD OF THE PROVISIONS OF SECTI ON 194C, AS APPLIED BY THE APPELLANT'. THERE IS NO DISPUTE THAT THE FACTS AND CIRCUMSTANCE S EXISTED ARE SAME. THEREFORE, RESPECTFULLY FOLLOWING THE SAID OR DER OF THE ID. CIT(A)-VI, BARODA, I AM OF THE OPINION THAT THE AO WAS NOT JUSTIFIED IN APPLYING THE PROVISIONS OF SECTION 194 I, INSTEAD OF THE PROVISIONS OF SECTION 194C, AS APPLIED BY THE A PPELLANT'. ACCORDINGLY, THE AO IS DIRECTED TO DELETE THE TAX A ND INTEREST CHARGED IN THESE GROUNDS OF APPEAL. THUS, THE GROUN DS ARE ALLOWED. 6. AT THE TIME OF HEARING BOTH THE PARTIES AGREED T HAT THE ISSUE INVOLVED IN THIS APPEAL IS COVERED BY THE DECISION OF THIS T RIBUNAL IN THE CASE OF AHMEDABAD URBAN DEVELOPMENT AUTHORITY VS. ACIT IN I TA NO.1637/AHD/2010 WHEREIN FOLLOWING WAS HELD:- WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND THE M ATERIAL AVAILABLE ON RECORD. THE FACTS NOTED BY THE AO ARE NOT IN DISPUTE THAT THE ASSESSEE HAD HIRED CARS ON FIXED RENT PAYM ENT AND TDS WAS DEDUCTED @ 2% TREATING THE SAME AS CONTRACT AS PER SECTION 194C OF THE IT ACT. THE AO ALSO NOTED THAT THE ASSESSEE HAD MADE VEHICLE HIRE CHARGES PAYMENT IN CONNECTION WITH PLYING OF EMPLOYEES FROM ONE PLACE TO ANOTHER. IT W AS ALSO NOTED BY THE AO THAT VEHICLES ARE OWNED AND MAINTAI NED BY CONTRACTORS. THE ASSESSEE PAID FIXED PAYMENT FOR US E OF THE HIRED CARS AND ALL THE EXPENSES ARE BORNE BY THE CO NTRACTORS. IT IS ALSO ADMITTED FACT THAT THE ASSESSEE IS A LOCAL AUTHORITY. THE PROVISIONS OF SECTION 194C OF THE IT ACT IS APPLICA BLE TO THE ASSESSMENT YEAR UNDER APPEAL PROVIDED (A) ANY PERSO N RESPONSIBLE FOR PAYING ANY SUM TO ANY RESIDENT ((B) ANY LOCAL AUTHORITY (AS THE ASSESSEE IS) REFERRED TO AS A CON TRACTOR FOR CARRYING OUT ANY WORK IN PURSUANCE OF THE CONTRACT BETWEEN THE CONTRACTOR AND THE LOCAL AUTHORITIES ETC., SHALL AT THE TIME OF CREDIT OF SUCH SUM TO THE ACCOUNT OF THE CONTRACTOR OR AT ANY TIME OF PAYMENT THEREOF IN CASH OR ISSUE OF A CHEQU E OR DRAFT OR BY ANY OTHER MODE WHICHEVER IS EARLIER, DEDUCT AN A MOUNT EQUAL TO, (I) 1% IN CASE OF 'ADVERTISING', (II) OR IN ANY OTHER CASE 2%, OF SUCH SUM AS INCOME TAX OR INCOME COMPRISED THERE IN. THE DEFINITION OF 'WORK' HAS BEEN PROVIDED IN EXPLANATI ON (III) TO I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 6 SECTION 194C OF THE IT ACT WHICH PROVIDES FOR THE P URPOSE OF THIS SECTION, EXPRESSION 'WORK' SHALL ALSO INCLUDE: (A) ADVERTISING, (B) BROADCASTING AND TELECASTING INCLUDING PRODUCTI ON OF PROGRAMMES FOR SUCH BROADCASTING OR TELECASTING, (C) CARRIAGE OF GOODS AND PASSENGERS BY ANY MODE OF TRANSPORT OTHER THAN RAILWAYS, (D) CATERING. THE AO ADMITTED THAT THE ASSESSEE HAD HIRED THE CAR S ON FIXED RENT PAYMENT OWNED AND MAINTAINED BY CONTRACTOR. TH E ASSESSEE PAID VEHICLE HIRE CHARGES AND ALL THE EXPE NDITURE ARE BORNE BY THE CONTRACTOR. IT IS ALSO ADMITTED FACT T HAT VEHICLE CHARGES WERE PAID IN CONNECTION WITH PLYING OF EMPL OYEES FROM ONE PLACE TO ANOTHER. THUS, IT IMPLIES THAT THE PAS SENGERS WERE TRANSPORTED BY THE DRIVERS AND VEHICLES OF THE VEHI CLE OWNER/CONTRACTOR AND IN CONSIDERATION OF THAT THE V EHICLE OWNERS/CONTRACTORS WERE PAID BY THE ASSESSEE THE FI XED AMOUNT. THEREFORE, SUB-CLAUSE (C) TO EXPLANATION (III) OF T HE PROVISIONS OF SECTION 194C OF THE IT ACT WOULD APPLY IN THE CASE OF THE ASSESSEE. IN OUR OPINION THE ABOVE PAYMENT OF VEHIC LE HIRE CHARGES CLEARLY FALLS WITHIN THE SCOPE OF SECTION 1 94C OF THE IT ACT. THE ASSESSEE, THEREFORE, CORRECTLY DEDUCTED TA X THEREOF AS PER THE PROVISIONS OF SECTION 194C (EXPLANATION (II I) OF THE IT ACT. SAME VIEW IS TAKEN BY ITAT AHMEDABAD 'B' BENC H IN THE CASE OF M/S. MUKESH TRAVELS CO. (SUPRA) COPY OF WHI CH IS PLACED ON RECORD. THE AO HOWEVER, NOTED THAT THE PROVISION S OF SECTION 194-1 OF THE IT ACT WOULD APPLY IN THE MATTER BEING RENT PAID TO THE CONTRACTOR WHICH PROVIDES AS UNDER: (PRIOR TO A MENDMENT W. E. F. 1-10-2009) '194-1 ANY PERSON, NOT BEING AN INDIVIDUAL OR A HIN DU UNDIVIDED FAMILY, WHO IS RESPONSIBLE FOR PAYING TO [A RESIDEN T] ANY INCOME BY WAY OF RENT, SHALL, AT THE TIME OF CREDIT OF SUC H INCOME TO THE ACCOUNT OF THE PAYEE OR AT THE TIME OF PAYMENT THER EOF IN CASH OR BY THE ISSUE OF A CHEQUE OR DRAFT OR BY ANY OTHE R MODE, WHICHEVER IS EARLIER, [DEDUCT INCOME-TAX THEREON AT THE RATE OF [(A) TEN PER CENT FOR THE USE OF ANY MACHINERY OR PLANT OR EQUIPMENT; AND (B) FIFTEEN PER CENT FOR THE USE OF ANY LAND OR BUI LDING (INCLUDING FACTORY BUILDING) OR LAND APPURTENANT TO A BUILDING (INCLUDING FACTORY BUILDING) OR FURNITURE OR FITTINGS WHERE TH E PAYEE IS AN INDIVIDUAL OR A HINDU UNDIVIDED FAMILY; AND:]] (C) TWENTY PERCENT FOR THE USE OF ANY LAND OR BUILD ING (INCLUDING FACTORY BUILDING) OR LAND APPURTENANT TO A BUILDING (INCLUDING I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 7 FACTORY BUILDING) OR FURNITURE OR FITTINGS WHERE TH E PAYEE IS A PERSON OTHER THAN AN INDIVIDUAL OR A HINDU UNDIVIDE D FAMILY.' PROVIDED THAT NO DEDUCTION SHALL BE MADE UNDER THIS SECTION WHERE THE AMOUNT OF SUCH INCOME OR, AS THE CASE MAY BE, THE AGGREGATE OF THE AMOUNTS OF SUCH INCOME CREDITED OR PAID OR LIKELY TO BE CREDITED OR PAID DURING THE FINANCIAL YEAR BY THE AFORESAID PERSON TO THE ACCOUNT OF, OR TO, THE PAYE E, DOES NOT EXCEED ONE HUNDRED AND TWENTY THOUSAND RUPEES: [PROVIDED FURTHER THAT AN INDIVIDUAL OR A HINDU UNDIVIDED FAMILY, WHOSE TOTAL SALES, GROSS RECEIPTS OR TURNOV ER FROM THE BUSINESS OR PROFESSION CARRIED ON BY HIM EXCEED THE MONETARY LIMITS SPECIFIED UNDER CLAUSE (A) OR CLAUSE (B) OF SECTION 44AB DURING THE FINANCIAL YEAR IMMEDIATELY PRECEDING THE FINANCIAL YEAR IN WHICH SUCH INCOME BY WAY OF RENT IS CREDITE D OR PAID, SHALL BE LIABLE TO DEDUCT INCOME-TAX UNDER THIS SEC TION.] EXPLANATION.FOR THE PURPOSES OF THIS SECTION, [(I) 'RENT' MEANS ANY PAYMENT, BY WHATEVER NAME CALLED, UNDER ANY LEASE, SUB-LEASE, TENANCY OR ANY OTHER AGREEMENT OR ARRANGEMENT FOR THE USE OF (EITH ER SEPARATELY OR TOGETHER) ANY, (A) LAND; OR (B) BUILDING (INCLUDING FACTORY BUILDING); OR (C) LAND APPURTENANT TO A BUILDING (INCLUDING FACTORY BUILDING); OR (D) MACHINERY; OR (E) PLANT; OR (F) EQUIPMENT; OR (G) FURNITURE; OR (H) FITTINGS, WHETHER OR NOT ANY OR ALL OF THE ABOVE ARE OWNED BY THE PAYEE;] (II) WHERE ANY INCOME IS CREDITED TO ANY ACCOUNT, WHETHER CALLED 'SUSPENSE ACCOUNT' OR BY ANY OTHER NAME, IN THE BOOKS OF ACCOUNT OF THE PERSON LIABLE TO PAY SUCH INCOME, SUCH CREDITING SHALL BE DEEMED TO BE CREDIT OF SUCH INCOME TO THE ACCOUNT OF THE PAYEE A ND THE PROVISIONS OF THIS SECTION SHALL APPLY ACCORDIN GLY.] THE ABOVE DEFINITION OF RENT DOES NOT PROVIDE ANY I TEM FOR VEHICLE HIRE CHARGES. THEREFORE, PROVISIONS OF SECT ION 194-1 HAS BEEN WRONGLY APPLIED IN THE MATTER BY THE AO. CONSI DERING THE ABOVE DISCUSSIONS WE ARE OF THE VIEW THAT THE AUTHO RITIES BELOW HAVE WRONGLY APPLIED THE PROVISIONS OF SECTION 194- 1 OF THE IT ACT IN THE MATTER. WE ACCORDINGLY, SET ASIDE THE OR DERS OF THE I.T.A. NO.3179/AHD/2010 A.Y. 2009-10 8 AUTHORITIES BELOW AND DELETE THE DEMAND AND THE INT EREST THEREON FOR SHORTFALL AS NOTED BY THE AO ON THIS IS SUE. IN VIEW OF THE ABOVE FINDING, THERE IS NO NEED TO ADMIT THE ADDITIONAL GROUND OF APPEAL OF THE ASSESSEE. 7. RESPECTFULLY FOLLOWING THE ABOVE, THE ORDER PASS ED BY LD. CIT(A) IS HEREBY UPHELD. 8. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23.11.2012 SD/- SD/- (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE BY ORDER AR,ITAT,AHMEDABAD