Addl.CIT, Special Range- 9, NEW DELHI V. VLCC Health Care Ltd., New Delhi

ITA 4415/DEL/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6292 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.4415/Del/2017 Assessment Year: 2010-11 Addl. CIT, Special Range-9 New Delhi Vs VLCC Health Care Ltd. M-14, Commercial Complex, Greater Kailash Parat-II, New Delhi-110048 PAN No.AAACC4808P (APPELLANT) (RESPONDENT) Appellant by Ms. Sweety Kothari, CA Respondent by Shri Umesh Takyar, Sr. DR Date of hearing: 16/12/2021 Date of Pronouncement: 16/12/2021 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-9, New Delhi dated 25.01.2017 for A.Y. 2010- 11. 2. The grievance of the revenue read as under :- 1. That the Ld.CIT(A) has erred on facts and circumstances of the case and in law in ignoring the fact that the assessee has paid to the collaborators for expenses on 2 services/ premises which are clearly covered under the ambit of TDS provisions. 2. That the Ld.CIT(A) has erred on facts and circumstances of the case and in law in not appreciating the fact that the assessee did not form any partnership firm with any of the collaborators and accordingly payments made to them/ revenue shared with them cannot be treated as share of profits in the absence of partnership firm. 3. That the Ld.CIT(A) has erred on facts and circumstances of the case and in law in ignoring the facts mentioned by the AO in the assesemnet order that some of the expenses incurred were for purchase of new assets/ for major renovation work which provide enduring benefits and are clearly capital in nature. 3. A perusal of the Assessment Order show that for the solitary grievance of the revenue the AO had made the addition of Rs.7830906/- which was deleted by the CIT(A). 4. Therefore, the tax involved in revenue’s appeal is less than Rs. 50 lakhs, therefore, this appeal is dismissed in the light of the CBDT circular No. 17/2019 dated 08.08.2019. 5. This appeal is, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs.50 lakhs. 3 6. The order is pronounced in the open court on 16.12.2021 in the presence of both the rival representatives. Sd/- Sd/- (AMIT SHUKLA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-16.12.2021 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 16.12.2021 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 16.12.2021 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order