ITO, BHILWARA V. Shri Dharmendra Ajmera, BHILWARA

ITA 540/JODH/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5306 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 30-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Assessee Lawyers: DHARMENDRA AJMERA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.540/JODH/2014 ASSESSMENT YEAR: 2008-09 THE INCOME TAX OFFICER, WARD -4, BHILWARA, RAJASTHAN VS. SHRI DHARMENDRA AJMERA, PROP. AJMERA TRANSPORT CO., SHOP NO.5, TRANSPORT NAGAR, BHIILWARA, PAN :AGGPA9834J APPELLANT RESPONDENT APPELLANT BY SHRI S. L. MOURYA, D.R. RESPONDENT BY SHRI DHARMENDRA AJMERA DATE OF HEARING: 09.03.2016 DATE OF PRONOUNCEMENT: 09.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED CIT (A)-I, AJMER PASSED IN APPEAL NO.444/UDR/2013-1 4 DATED 21-08-2014 FOR ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE HAS SOUGHT ADJOURNMENT STATING UNAV OIDABLE REASONS. NO REASON HAS BEEN SPECIFICALLY MENTIONED. CONSEQUE NTLY, ADJOURNMENT REQUEST STANDS REJECTED. SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REVENUE. IT WAS SUBMITTED BY THE LEAR NED DR THAT IN THE COURSE OF ASSESSMENT, THE ASSESSING OFFICER HAD DISALLOWED BY INVOKING THE PROVISIONS OF SECTION 40 (A) (IA) OF THE IT ACT THE EXPENSES TOWARDS RUNNING OF 2 ITA NO.540/JODH/2014 GOODS CARRIER. IT WAS A SUBMISSION THAT ON APPEAL T HE LEARNED CIT (A) HAD HELD THAT THE PROVISIONS OF SECTION 40(A) (IA) OF T HE ACT ON ACCOUNT OF NON- DEDUCTION OF TDS U/S 194 C COULD BE MADE ONLY IN RE SPECT OF FORM NO. 15 I/15J WHICH ARE WITHOUT SIGNATURE. CONSEQUENTLY, TH E ASSESSING OFFICER WAS DIRECTED TO RECOMPUTED THE DISALLOWANCE U/S 40 (A) (IA) OF THE ACT. IT WAS A SUBMISSION THAT THE REVENUE HAS CHALLENGED THE ACTI ON OF THE LEARNED CIT (A) IN DIRECTING THE ASSESSING OFFICER TO RE-COMPUT E THE DISALLOWANCE U/S 40 (A) (IA) OF THE ACT. IT WAS A SUBMISSION THAT THE O RDER OF THE LEARNED CIT (A) WAS LIABLE TO BE REVERSED. IT WAS SPECIFICALLY PUT TO THE LEARNED DR THAT IN THE REVENUES APPEAL THE REVENUE HAS NOT CHALLENGED THE FINDINGS OF THE LEARNED CIT (A) IN RESPECT OF THE VALIDITY OF FORM NO. 15-I/15-J SUBMITTED BY THE ASSESSEE. THE REVENUE HAS ONLY CHALLENGED THE D IRECTION TO THE ASSESSING OFFICER TO RE-COMPUTE THE DISALLOWANCE U/ S 40 (A) (IA) OF THE ACT. THIS BEING SO, THE MERITS HAVE BEEN ACCEPTED BY THE REVENUE IN SO FAR AS NO GROUNDS HAVE BEEN RAISED ON THE ISSUE DECIDED ON ME RITS, THE DIRECTION FOR RE-COMPUTATION OF THE DISALLOWANCE CANNOT BE TINKER ED WITH ESPECIALLY WHEN FORM 15-I/15-J WERE BEFORE THE ITO, TDS. TO THIS, T HE LEARNED DR HAD NOTHING TO SAY. HE VEHEMENTLY SUPPORTED THE ORDER O F THE ASSESSING OFFICER. 3. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE REVENUE HAS NOT CHALLENGED THE FINDINGS ON MERITS B Y THE LEARNED CIT (A), WE ARE OF THE VIEW THAT THE DIRECTION GIVEN BY THE LEARNED CIT (A) TO THE 3 ITA NO.540/JODH/2014 ASSESSING OFFICER TO RE-COMPUTE THE DISALLOWANCE U/ S 40 (A) (IA) OF THE ACT IN LINES WITH THE DIRECTION GIVEN BY HIM IS IN FACT TH E CORRECT PROCEDURE AND DOES NOT CALL FOR ANY INTERFERENCE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 09 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 09.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 10.03.16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 10.03.16 SR.PS 6. DATE OF PRONOUNCEMENT NA SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER