Appeal Details
Counselvise Citation
[2012] 119 COUNSELVISE.COM (IT) 8971 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-09-2012
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2005-2006
Appeal Filed On
27-09-2011
Judgement Text
ITA NO.6528 OF 2011ANIL KUMAR B SARAF MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO.6528/MUM/2011 (ASSESSMENT YEAR: 2005-06) INCOME TAX OFFICER 25(1)(3) ROOM NO.306, 3 RD FLOOR, BUILDING C-10 PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI 400051 VS. SHRI ANIL KUMAR B. SARAF, 235 BLUE ROSE INDUSTRIAL ESTATE, NEW CABLE CORPORATION, BORIVALI (E) MUMBAI 400 066 PAN: AHEPS 6433 N (APPELLANT) (RESPONDENT) DEPARTMENT BY: MS. NEERAJA PRADHAN, DR ASSESSEE BY: SHRI SURESH G. KOTHARI DATE OF HEARING: 27/08/2012 DATE OF PRONOUNCEMENT: 12/09/2012 O R D E R PER B. RAMAKOTAIAH, A.M. THIS IS A REVENUE APPEAL AGAINST THE ORDER OF THE C IT (A)-35 MUMBAI DATED 11/07/2011. 2. THE ISSUE IN THIS APPEAL IS WITH REFERENCE TO THE D ISALLOWANCE UNDER SECTION 40(A)(IA) ON THE REASON THAT TDS HAS NOT BEEN DEDUCTED. IN THE COURSE OF THE ASSESSMENT PROCEEDIN GS AO INQUIRED ABOUT THE TDS PAYMENT AND ASSESSEE BEING AN INDIVID UAL SUBMITTED THAT TDS PROVISIONS ARE NOT APPLICABLE. AO ACCEPTED THE CONTENTIONS. SUBSEQUENTLY, PROCEEDING UNDER SECTION 263 WAS INITIATED CONSEQUENT TO AN AUDIT OBJECTION. AO CONS EQUENT TO THE ORDER OF THE CIT U/S 263 DISALLOWED THE AMOUNT UNDE R SECTION 40(A)(IA). THE CIT (A) DELETED THE ADDITION ON THE REASON THAT THE PROVISIONS OF SECTION 194C ARE NOT APPLICABLE. ACCO RDINGLY THE REVENUE IS AGGRIEVED. 3. AT THE OUTSET IT WAS SUBMITTED THAT THE ORDER OF TH E CIT UNDER SECTION 263 WAS THE SUBJECT MATTER OF APPEAL BEFORE THE ITAT IN ITA ITA NO.6528 OF 2011ANIL KUMAR B SARAF MUMBAI PAGE 2 OF 2 NO.4285/MUM/2010 AND ITAT VIDE ORDER DATED 13/02/20 12 SET ASIDE THE PROCEEDINGS UNDER SECTION 263 HOLDING THA T THE ORDER PASSED BY AO IS NOT ERRONEOUS AND PREJUDICIAL TO TH E INTEREST OF THE REVENUE. SINCE THE PRESENT APPEAL IS IN THE CONSEQU ENTIAL PROCEEDINGS, IT WAS SUBMITTED THAT THE REVENUE APPE AL IS TO BE DISMISSED. 4. WE HAVE PERUSED THE RECORD AND NOTICED THAT ON THE REASON THAT THE PROVISIONS OF SECTION 194C ARE NOT APPLICA BLE IN THE IMPUGNED ASSESSMENT YEAR TO THE INDIVIDUAL AND THAT AO EXAMINED THIS ISSUE AT THE TIME OF ORIGINAL ASSESSMENT, ORDE R UNDER SECTION 263 PASSED BY THE CIT WAS SET ASIDE BY THE COORDINA TE BENCH IN THE CASE REFERRED SUPRA. SINCE THE APPEAL IS WITH REFER ENCE TO THE ORDER IN THE CONSEQUENTIAL PROCEEDINGS, THERE IS NO NEED TO ADJUDICATE THIS APPEAL AS THE VERY BASIS FOR THE ORDER HAS BEEN SET ASIDE. ACCORDINGLY THE REVENUE APPEAL IS DISMISSED. 5. IN THE RESULT APPEAL FILED BY THE REVENUE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH SEPTEMBER, 2012. SD/- SD/- (B.R. MITTAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 12 TH SEPTEMBER, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, A BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI
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