I.T.O. Ward - JANJGIR CHAMPA, JANJGIR-CHAMPA (C.G.) V. MOHD. ABRAR, RAIGARH(CG)

ITA 373/BIL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8995 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 26-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P CHOAUDHARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 373/RPR/2014 ASSESSMENT YEAR : 2010-2011 ITO, WARD-JANJGIR CHAMPA, JANJGIR, DIST: JANJGIR, CHAMPA. VS. MOHD ABRAR, PROP. RAJA ROAD LINES, TARAIMAL, PO: GEREWANI, AMBIKAPUR ROAD, RAIKGARH PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI O.P.CHOAUDHARY, DR DATE OF HEARING : 16/01/ 2018 DATE OF PRONOUNCEMENT : 17/01/ 2018 O R D E R PER PAVAN KUMAR GADALE, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE O RDER OF THE CIT(A)- BILASPUR, DATED 21.8.2014 FOR THE ASSESSMENT YEAR 2010 -2011. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL IS THAT THE CI T(A) ERRED IN DELETING THE ADDITION OF RS.3,60,14,628/- MADE BY T HE ASSESSING OFFICER U/S. 40(A)(IA) OF THE ACT AS NO TDS WAS MADE ON PAYMENT MAD E FOR TRANSPORTATION OF CONSIGNMENT GOODS AS REQUIRED U/S.194C OF THE I.T.ACT, 1961. 3 ITA NO. 373/RPR/2014 ASSESSMENT YEAR : 2010-2011 5. ON APPEAL, THE CIT(A) CONSIDERING THE FACTS OF THE CASE , SUBMISSION OF THE ASSESSEE AND THE JUDICIAL DECISIONS, DELETED THE AD DITION BY OBSERVING AS UNDER: ON CAREFUL PERUSAL OF MATERIAL AVAILABLE ON RECORD, I T IS FOUND THAT SIMILAR ADDITION U/S.40(A)(IA) WAS MADE BY THE AO IN A.Y. 2007-08 FOR FAILURE OF THE APPELLANT TO DEDUCT TAX AT SOURCE U/S.1 94C OF THE ACT. THE MATTER WAS CARRIED TO THE CIT(A), BILASPUR, WHO AF TER CALLING THE REMAND REPORT, ALLOWED RELIEF TO THE APPELLANT. TH E REVENUE OPPOSED THE ORDER BEFORE THE ITAT, BILASPUR BENCH, BILASPUR. THE TRIBUNAL HELD THAT THE ORDER OF THE CIT(A) DELETING THE ADDITION OF RS.3,08,44,702/- IS FORTIFIED BY THE DECISION IN THE CASE OF R.R.CARRYING CORPORATION VS ACIT (2009) 126 TTK (CTK) 240. THE RELEVANT PORTIO N OF THE ORDER IS REPRODUCED VERBATIM, HEREUNDER: TAKING ALL THE FACTS AND CIRCUMSTANCES INTO CONSIDERATION, WE ARE NOT INCLINED TO INTERFERE IN THE FINDING OF THE CIT( A), WHO HAS DELETED THE ADDITION OF RS.3,08,44,702/-. THIS VIEW OF CIT(A) IS FORTIFIED BY THE DECISION OF CUTTACK BENCH IN THE CASE OF R.R.CARRYING CORPORATION(SUPRA). ACCORDINGLY, WE CONF IRM THE ORDER OF CIT(A) ON THE ISSUE. FOLLOWING THE ABOVE OF THE HONBLE TRIBUNAL, ADDITI ON U/S.40(A)(IA) ON SAME GROUND WAS DELETED BY THE CIT(A), BILASPUR FOR A. Y. 2008-09 AND A.Y. 2009-2010 VIDE ORDER IN ITA NO.115/2010-11 DAT ED 28.2.2012 AND ITA NO.121/2011-12 DATED 4.12.2012. THE ISSUE OF IMPUGNED ADDITION FOR THE YEAR UNDER REFERENCE IS ALSO COVERED B Y THE DECISION OF THE TRIBUNAL ORDER IN ITA NO.120/BSP/2011 DATED 12. 2.2012 AND HENCE, ADDITION ON THIS COUNT IS FOUND TO BE UNSUSTAINAB LE AND ,ACCORDINGLY IT IS DELETED. 6. AGGRIEVED BY THE ORDER OF THE CIT(A), THE REVENU E IS IN APPEAL BEFORE US. 7. BEFORE US, LD D.R. SUBMITTED THAT THE ASSESSEE HAS NOT DEDUCTED TDS U/S.194C OF THE ACT AND THE CIT(A) HAS ERRED IN DELETI NG THE ADDITION. 5 ITA NO. 373/RPR/2014 ASSESSMENT YEAR : 2010-2011 COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PRIVATE SECRETARY ITAT, RAIPUR 1. THE APPELLANT : ITO, WARD-JANJGIR CHAMPA, JANJGIR, DIST: JANJGIR, CHAMPA 2. THE RESPONDENT. MOHD ABRAR, PROP. RAJA ROAD LINES, TARAIMAL, PO: GEREWANI, AMBIKAPUR ROAD, RAIKGARH 3. THE CIT(A)- BILASPUR 4. PR.CIT- BILASPUR 5. DR, ITAT, RAIPUR 6. GUARD FILE. //TRUE COPY//