Income Tax Officer (TDS) Ward-2(1), Bangalore V. M/s Kanakashree Griha Nirmana Sahakara Sangh Ltd , Bangalore

ITA 611/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7097 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER A ND SHRI LALIT KUMAR, JUDICIAL MEMBER IT A NOS. 605 TO 616 /BANG/201 7 ASSESSMENT YEAR S : 20 0 8 09 TO 2013 14 ITO (TDS), WARD 2 (1), BANGALORE. VS. M/S KANAKASHREE GRIHA NIRMANA SAHAKARA SANGHA LTD., NO. 20/31, 6 TH MAIN, 80 FEET, KHB COLONY, 1 ST STAGE, BASAVESHWARANAGAR, BANGALORE 560 079 T AN: BLRK13597D APPELLANT RESPONDENT ASSESSEE BY : SHRI RAVISHANKAR , ADVOCATE REVENUE BY : SHRI B. R. RAMESH , J CIT DR DATE OF HEARING : 13 . 1 2 .201 7 DATE OF PRONOUNCEMENT : 13 .1 2 .2017 O R D E R PER BENCH: THESE TWELVE APPEALS ARE FILED BY THE REVENUE AND T HESE ARE DIRECTED AGAINST A COMBINED ORDER OF CIT (A) 13, BENGALURU DATED 29. 12.2016 FOR A. YS. 2008 09 TO 2013 14 AND THERE ARE TWO APPEALS FOR EACH YEAR, OUT OF WHICH ONE APPEAL IS IN RESPECT OF DEMAND RAISED U/S 201 (1) A ND THE SECOND PASSED APPEAL IS IN RESPECT OF DEMAND RAISED U/S 201 (1A). ALL THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. BRIEF FACTS ARE THAT AS PER THE A.O., THERE WAS AN OBLIGATION OF THE ASSESSEE SOCIETY TO DEDUCT TAX AT SOURCE IN RELATION TO THE AMOUNTS PAID BY THE ASSESSEE SOCIETY TO THE DEVELOPERS. THE AO FOUND THAT THE AS SESSEE HAS NOT DEDUCTED THIS TDS AND THEREFORE, THE AO RAISED DEMANDS U/S 2 01 (1) & 201 (1A). BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER IN APPEA L BEFORE CIT (A). HE DELETED THESE DEMANDS AS PER THE IMPUGNED COMBINED ORDER BY FOLLOWING THE JUDGMENT OF HONBLE KARNATAKA HIGH COURT RENDERED I N THE CASE OF CIT VS. ITA NOS. 605 TO 616/BANG/2017 PAGE 2 OF 3 KARNATAKA STATE JUDICIAL DEPARTMENT EMPLOYEES HOUSE BUILDING CO OPERATIVE SOCIETY LTD. IN ITA 1275/2006 AND ALSO THE TRIBUNAL ORDER RENDERED IN THE CASE OF ITO VS. RAILWAY HOUSE BUILDING CO OPERATIVE SOCI ETY LTD. IN ITA NOS. 1324 TO 1337 DATED 07.04.2016. NOW THE REVENUE IS IN APP EAL BEFORE US. 3. LEARNED DR OF THE REVENUE SUPPORTED THE ORDERS P ASSED BY THE AO U/S 201 (1) & 201 (1A). LEARNED AR OF THE ASSESSEE SUPPORTED TH E ORDER OF CIT (A). HE ALSO SUBMITTED A COPY OF A JUDGMENT OF HONBLE KARN ATAKA HIGH COURT RENDERED IN THE CASE OF CIT VS. RAILWAY HOUSE BUILDING CO OP ERATIVE SOCIETY LTD. IN ITA NOS. 458, 460 & 461/2016 DATED 16.10.2017 AND POINT ED OUT THAT THE TRIBUNAL ORDER FOLLOWED BY CIT (A) IN THE SAME CASE HAS BEEN APPROVED BY HONBLE KARNATAKA HIGH COURT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT IN PARA 9 OF HIS ORDER, LEARNED CIT (A) HAS RECORDED A CATEGORICAL FINDING THAT THE AGREEMENT IN DISPUTE IS ONLY FOR PURCHASE OF DEVELOPED SITES AND IT DOES NOT INVOLVE ANY WORKS CONTRACT ALTHOUGH IT SEPARATELY REFERS TO PAY MENT TOWARDS LAYOUT CHARGES. THIS FINDING OF CIT (A) COULD NOT BE CONTROVERTED B Y THE LEARNED DR OF THE REVENUE. MOREOVER, LEARNED DR OF THE REVENUE COULD NOT POINT OUT ANY DIFFERENCE IN FACTS IN THE PRESENT CASE AND IN THE CASE OF CIT VS. RAILWAY HOUSE BUILDING CO OPERATIVE SOCIETY LTD. (SUPRA). SINCE, LEARNED CIT (A) HAS FOLLOWED THIS TRIBUNAL ORDER RENDERED IN THE CASE OF CIT VS. RAILWAY HOUSE BUILDING CO OPERATIVE SOCIETY LTD. (SUPRA) AND HONBLE HIGH COU RT HAS ALSO APPROVED THIS TRIBUNAL ORDER, WE FIND NO REASON TO INTERFERE IN T HE ORDER OF CIT (A). 5. IN THE RESULT, ALL THE TWELVE APPEALS OF THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (LALIT KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH DECEMBER, 2017. /MS/ ITA NOS. 605 TO 616/BANG/2017 PAGE 3 OF 3 COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.