ITO, New Delhi V. Sh. Kuldeep Kumar Sharma, Delhi

ITA 6572/DEL/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5388 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 04-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI J.S.REDDY, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO. 6572/DEL/2014 (ASSESSMENT YEAR : 2010-11) ITO, WARD-57(2), NEW DELHI. VS KULDEEP KUMAR SHARMA, D-386/9, GALI NO.-9, BHAJANPURA, DELHI-110092. PAN-APOPS2978E (APPELLANT) (RESPONDENT) APPELLANT BY SH. SALIL AGGARWAL, ADV., SH., SHAILESH GUPTA, CA & SH. MADHUR AGGARWAL, ADV. RESPONDENT BY SH. AMIT JAIN, SR.DR DATE OF HEARING 03.04.2018 DATE OF PRONOUNCEMENT 03.04.2018 ORDER PER J.S.REDDY, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD.CIT(A)-XXVII, NEW DELHI DATED 12.09.2014 FOR AY 2010-11 ON THE FO LLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD.CIT(A) IS BAD IN LAW AND NOT IN CONSONANCE WITH THE FACTS OF THE CASE. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD.CIT(A) ERRED IN DELETING ADDITION OF RS.9,16,70,774/- MADE ON ACCOU NT OF NON- DEDUCTION OF TDS U/S 194(2) FOR FREIGHT PAYMENT. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) RELYING ON THE DECISION OF THE HONBLE ITAT ALLOWED THE RELIEF TO THE APPELLANT IGNORING THE FACTS THAT THE REVENUE IS IN APPEAL AGAINST THE IMPUGNED ORDER OF HONBLE ITAT FOR A.Y. 2007-08. ITA NO. 6572/DEL/2014 2. AFTER HEARING RIVAL CONTENTIONS, WE HAVE TO NECE SSARILY DISMISSED THIS APPEAL IN VIEW OF GROUND NO.3 TAKEN BY THE REVENUE, WHICH ADMITS THAT THE ISSUE IS COVERED AGAINST THE REVENUE. IT IS BROUGH T TO OUR NOTICE THAT THE ORDER OF THE ITAT IN ITA NO.5672/DEL/2010 FOR THE AY 2007 -08, HAS NOT BEEN CHALLENGED BY THE REVENUE BEFORE THE HONBLE HIGH C OURT. THEREAFTER, FOR THE AY 2008-09 & 2009-10, THE LD.CIT(A) HAD FOLLOWED TH IS ORDER OF THE TRIBUNAL FOR THE AY 2006-07 AND GRANTED RELIEF. THE TRIBUNAL CONFIRMS THIS ORDER OF THE LD.CIT(A) FOR BOTH THE AYS, VIDE ITA NO.200/DEL/201 3 FOR THE AY 2008-09 & ITA NO.201/DEL/2013 FOR AY 2009-10 VIDE ORDER DATED 04.12.2015. THE REVENUE CARRIED THESE MATTERS IN APPEAL. THE HONB LE JURISDICTIONAL HIGH COURT IN ITA NO.435/16 AND 437/16 FOR THE AY 2008-0 9 AND 2009-10 VIDE ORDER DATED 07.11.2016 HELD THIS ORDER OF THE TRIBU NAL. THUS, WE DISMISS THIS REVENUES APPEAL BY RESPECTFULLY FOLLOWING THE PROP OSITION OF LAW LAID DOWN BY THE HONBLE JURISDICTIONAL HIGH COURT ON THE VERY S AME FACTS, IN THE CASE OF THIS ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. PRONOUNCED IN THE OPEN COURT ON 03.04.2018. SD/- SD/- (AMIT SHUKLA) (J.S.REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:- 03 RD APRIL, 2018 *AMIT KUMAR* ITA NO. 6572/DEL/2014 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI