ACIT, V. M/s Infosys Technologies Ltd.,

ITA 627/BANG/2013

• Counselvise Citation: 62721114 RSA 2013
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-09-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 03-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR K SHANKAR PRASAD J
• Assessee Lawyers: PADAMCHAND KHINCHA
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C : BANGALORE BEFORE SHRI N.V.VASUDEVAN , JUDICIAL MEMBER A ND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA NO S . 627 & 628 / BANG/20 13 (ASSESSMENT YEAR S : 2007 - 08 & 2008 - 09 ) ASST. COMMISSIONER OF INCO ME - TAX (TDS), CIRCLE 16(2), BANGALORE. APPELLANT VS. M/S.INFOSYS TECHNOLOGIES LTD. ELECTRONIC CITY, HOSUR ROAD, BANGALORE. RESPONDENT APPELLANT BY: DR.K.SHANKAR PRASAD, JCIT(DR). RESPONDENT BY: SHRI PADAMCHAND KHINCHA, CA. DATE OF HEARING : 23 - 09 - 2014. DATE OF PRONOUNCEMENT: 26 - 09 - 2014. O R D E R PER JASON P BOAZ, AM : THESE TWO APPEALS BY REVENUE ARE DIRECTED AGAINST THE CONSOLIDATED ORDER OF THE CIT(A) - II, BANGALORE, DATED 30/3/2012 FOR ASSESSMENT YEARS 2007 - 08 AND 2008 - 09/ THE CIT(A) S ORDER ARISES OUT OF THE ORDER OF THE ACIT(TDS) PASSED U/S 201(1) AND 201(1A) OF THE INCOME - TAX ACT, 1961[HEREINAFTER REFERRED TO AS 'THE ACT']. ITA NO . 627 & 628 /BANG/20 13 M/S.INFOS YS TECHNOLOGIES LTD. PAGE 2 OF 3 2. THE FACTS OF THE CASE, BRIEFLY, ARE AS UNDER: 2.1 THE DISPUT E IN THESE APPEALS IS REGARDING THE OBLIGATION OF THE ASSESSEE TO DEDUCT TAX AT SOURCE ON PAYMENTS MADE TO EMPLOYEES ON ACCOUNT OF LEAVE TRAVEL ALLOWANCE (LT A ) AND MEDICAL REIMBURSEMENT. THE ASSESSING OFFICER HAD CONSIDERED THE ASSESSEE COMPANY AS AN ASS ESSEE IN DEFAULT U/S 201(1) OF THE ACT IN RESPECT OF THE EXEMPTED PORTION TOWARDS LTA AND MEDICAL TREATMENT FOR BOTH THE ASSESSMENT YEARS 2007 - 08 AND 2008 - 09. THE ASSESSING OFFICER ALSO CHARGED INTEREST U/S 201(1A) OF THE ACT ON TAX NOT DEDUCTED FROM THE DATE ON WHICH THE TAX OUGHT TO HAVE BEEN DEDUCTED TILL THE DATE ON WHICH THE TAX OUGHT TO HAVE BEEN PAID OVER TO THE GOVERNMENT ACCOUNT. ON APPEAL, THE CIT(A) CANCELLED THE DEMANDS RAISED US 201(1) OF THE ACT AND INTEREST CHARGED U;/S 201(1A) OF THE ACT. 3.1 IN THE COURSE OF HEARING BEFORE US, BOTH THE LD.AR AND LD.DR BROUGHT TO OUR NOTICE THAT REVENUE S APPEALS ON THE VERY SAME DISPUTE U/S 201(1) AND 201(1A) OF THE ACT FOR THE VERY SAME ASSESSMENT YEARS I.E. 2007 - 08 AND 2008 - 09 WERE HEARD AND DISPOSE D OF BY A CO - ORDINATE BENCH OF THIS TRIBUNAL IN ITA NOS.742 & 743/BANG/2012 DATED 4/7/2013. IT IS SUBMITTED THAT IN THIS VIEW OF THE MATTER, THESE TWO APPEALS FOR ASSESSMENT YEARS 2007 - 08 AND 2008 - 09 ARE NOT MAINTAINABLE AND ARE RENDERED INFRUCTUOUS. COP IES OF THE ORDERS OF THE CO - ORDINATE BENCH IN ITA ITA NO . 627 & 628 /BANG/20 13 M/S.INFOS YS TECHNOLOGIES LTD. PAGE 3 OF 3 NOS.742 & 743/BANG/2012 DATED 4/7/2013 HAVE BEEN PLACED ON RECORD. 3.2 WE HAVE HEARD BOTH PARTIES AND PERUSED AND CONSIDERED THE MATERIAL ON RECORD. AS BROUGHT TO OUR NOTICE BY THE LD.AR OF THE ASSESSEE, T HE PRESENT APPEALS IN ITA NOS.627 & 628/BANG/2013 ARE NOT MAINTAINABLE SINCE THE VERY SAME MATTER RAISED BY REVENUE FOR THESE ASSESSMENT YEARS 2007 - 08 AND 2008 - 09 HAVE BEEN THE SUBJECT MATTER OF REVENUE S APPEALS IN ITA NOS.742 & 743/BANG/2012 WHICH WERE D ISPOSED OF BY THE CO - ORDINATE BENCH OF THIS TRIBUNAL S ORDER DATED 4/7/2013. IN THIS VIEW OF THE MATTER, THESE APPEALS NOT BEING MAINTAINABLE AND HAVING BEEN RENDERED INFRUCTUOUS , ARE ACCORDINGLY DISMISSED. 4. IN THE RESULT, REVENUE S APPEALS FOR ASSESSM ENT YEARS 2007 - 08 AND 2008 - 09 ARE DISMISSED. PRON OUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER , 201 4. SD/ - SD/ - ( N.V.VASUDEVAN ) (JASON P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEMBER EKSRINIVASULU COPY TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE.