DCIT, Agra V. Bharat Sanchar Nigam Ltd., Agra

ITA 640/AGR/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6761 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-05-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 22-10-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: VITHAL DAS
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NOS.640 & 641/AGR/2008 ASST. YEARS: 2005-06 & 2006-07 D.C.I.T. (TDS), AGRA. VS. THE BHARAT SANCHAR NI GAM LTD., (BSNL), SHAHZADI MANDI, AGRA. (PAN : AGRBI 0047 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. SHARMA, JR. D.R. RESPONDENT BY : SHRI VITHAL DAS, ADVOCATE ORDER PER P.K. BANSAL, A.M.: BOTH THESE APPEALS HAVE BEEN FILED BY THE REVENUE A GAINST THE TWO SEPARATE ORDERS OF THE CIT(A) BOTH DATED 07.08.2008 BY WHICH THE CIT(A) HA S DELETED THE TAX CHARGED UNDER SECTION 201(1) AND INTEREST UNDER SECTION 201(1A) OF THE IN COME-TAX ACT, 1961 (THE ACT HEREINAFTER) ON THE ASSESSEE IN EACH OF THE FINANCIAL YEAR. 2. SINCE THE REVENUE COULD NOT GET THE C.O.D. FROM THE CO-ORDINATE COMMITTEE, WE, THEREFORE, CANNOT PROCEED WITH THE APPEALS FILED BY THE REVENUE. 3. WE ACCORDINGLY DISMISS BOTH THE APPEALS FILED BY THE REVENUE WITH THE DIRECTION THAT THE REVENUE WILL BE FREE TO MOVE AN APPLICATION FOR THE RESTORATION OF THESE APPEALS AS SOON AS THE REVENUE RECEIVES THE C.O.D. 2 ITA NOS.640 & 641/AGR/2008 ASST. YEARS: 2005-06 & 2006-07 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE STAND DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.06.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH JUNE, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY