ITO (TDS 2(3), MUMBAI V. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

ITA 3890/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2239 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2015
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2014
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR
• Section: 194C

Judgement Text

IN THE INCO ME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. NO. 3890/M/2014 (ASSESSMENT YEAR : 2010 - 20 11 ) ITO (TDS) 2(3), R.NO.708, 7TH FLOOR, SMT. K.G. MITTAL, AAYURVEDIC HOSPITAL BLDG, CHARNI ROAD, MUMBAI - 400002. / VS. MUMBAI METROPOLITAN DEVELOPMENT AUTHORITY, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 51. ./ PAN : AAATM7106R ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SUMIT KUMAR, DR / RESPONDENT BY : SHRI J.P. BAIRAGRA / DATE OF HEARING : 26.11.2015 / DATE OF PRONOUNCEMENT : 02 .12 .2015 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE REVENUE ON 29.5.2014 IS AGAINST THE ORDER OF THE CIT (A) - 14, MUMBAI DATED 24.3.2014 FOR THE ASSESSMENT YEAR 2010 - 2011. 2. IN THIS APPEAL, REVENUE RAISED SIX GROUNDS IN TOTO, WHEREIN A COUPLE OF ISSUES WERE RAISED AND THEY RELATE TO (I) THE APPLICABILITY OF THE PROVISIONS OF SECTION 194LA WHEN THE ASSESSEE GOT HIS LANDS VACATED BY THE ILLEGAL OCCUPANTS AND PROVIDED ALTERNATIVE TENEMENTS. THERE IS NO CREDIT OR PAYMENT OF ANY CONSIDERATIO N IN THESE TRANSACTIONS. (II) APPLICABILITY OF THE CORRECT TDS PROVISIONS OF SECTION 194C OF THE ACT IN RESPECT OF THE PAYMENTS MADE TO THE ANNUAL MAINTENANCE CONTRACTS (AMCS). REFERRING TO BOTH THE ISSUES, LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IDENTICAL ISSUES CAME UP FOR ADJUDICATION BEFORE THE ITAT, MUMBAI B BENCH IN THE CASE OF ITO VS. M/.S MUMBAI METROPOLITAN REGIONAL DEVELOPMENT AUTHORITY IN ITA NOS. 496 TO 502/MUM/2013 (AYS 2000 - 01 TO 2009 - 10), DATED 10.4.2015. THIS ORDER WAS NOT AVAILA BLE TO THE REVENUE AUTHORITIES AT THE RELEVANT POINT OF TIME. IN THIS REGARD, 2 BRINGING OUR ATTENTION TO PARAS 10 AND 11 OF THE SAID ORDER OF THE TRIBUNAL, LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT ON BOTH THE ABOVE MENTIONED ISSUES, THE APPEALS OF THE RE VENUE ARE DISMISSED. IT IS THE FINDING OF THE TRIBUNAL THAT WHEN THE OCCUPANTS WERE UNAUTHORIZED AND ILLEGAL AND NOT THE REAL OWNERS OF THE LAND, THERE IS NO QUESTION OF ACQUIRING OF THE L AND BY THE ASSESSEE. THE LAND ALWAYS BELONGS TO THE GOVERNMENT. IN SUCH CIRCUMSTANCES OF SECTION 194L / 194LA HAVE NO APPLICATION. SIMILARLY, ON THE SECOND ISSUE, IT IS THE FINDING OF THE TRIBUNAL THAT IN CASE OF REPAIRS BY WAY OF AMC WHICH ONLY INVOLVES MINOR REPAIRS AND REPLACEMENT OF SOME SPARE PARTS, OILING AND GRE ASING OF THE MACHINERIES NO TECHNICAL EXPERTISE IS INVOLVED, WHICH CAN BE CATEGORIZED AS TECHNICAL SERVICES WITHIN THE MEANING OF SECTION 194J OF THE ACT. 3. AFTER HEARING BOTH THE PARTIES AND ON PERUSAL OF THE ORDERS OF THE REVENUE AUTHORITIES AS WELL AS THE CITED DECISION OF THE TRIBUNAL (SUPRA), DATED 10.4.2015, WE ARE OF THE OPINION THAT THE ISSUES RAISED IN THIS APPEALS STAND COVERED BY THE ABOVE REFERRED DECISION OF THE TRIBUNAL. THEREFORE, CONSIDERING THE COVERED NATURE OF THE ISSUES RAISED IN T HE PRESENT APPEAL BY THE CITED DECISION OF THE TRIBUNAL (SUPRA), WE ARE OF THE OPINION THAT THE ASSESSEE IS ENTITLED TO RELIEF AND THE DECISION TAKEN BY THE CIT (A) IS FAIR AND REASONABLE AND IT DOES NOT CALL FOR ANY INTERFERENCE. ACCORDINGLY, THE GROUNDS RAISED BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND DECEMBER , 2015. SD/ - SD/ - ( AMARJIT SINGH ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 2 /12 /2015 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 3 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI