GAD LOGISTICS (I) P LTD, NAVI MUMBAI V. ITO (TDS) 1(4), MUMBAI

ITA 6693/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1208 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 10-04-2017
• Assessment Year: misc
• Appeal Filed On: 05-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR ANUPAMA SINGLA LD
• Assessee Lawyers: BHUPENDRA SHAH LD AR
• Section: 133A; 201(1)

Judgement Text

ITA NO.6693/MUM/2014 GAD LOGISTICS (I) PRIVATE LIMITED ASSESSMENT YEAR 2005-2006 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI . . , , BEFORE SHRI D.T. GARASIA, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO. 6693/MUM/2014 ( / ASSESSMENT YEAR: 2005-06) GAD LOGISTICS (I) PVT. LTD. A/230/204 SHREE NAND DHAM SECTOR 11, CBD BELAPUR (W) NAVI MUMBAI 400 614 / VS. INCOME TAX OFFICER (TDS) 1(4) MUMBAI ./ ./PAN/GIR NO. AACPK-8068-J ( !%& /APPELLANT ) : ( '( %& / RESPONDENT ) !%& ) / APPELLANT BY : SHRI BHUPENDRA SHAH, LD. AR '( %& ) / RESPONDENT BY : DR. ANUPAMA SINGLA, LD. DR +), / DATE OF HEARING : 12/04/2017 -./), / DATE OF PRONOUNCEMENT : 12 /04/2017 ITA NO.6693/MUM/2014 GAD LOGISTICS (I) PRIVATE LIMITED ASSESSMENT YEAR 2005-2006 2 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE CAPTIONED APPEAL BY ASSESSEE FOR ASSESSMENT Y EAR [AY] 2005-06 ASSAILS THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14 [CIT(A)], MUMBAI DATED 01/08/2014 QUA CONFIRMATION OF CERTAIN ADDITIONS FOR TDS DEFAULT A ND INTEREST THEREUPON U/S 201(1) & 201(1A). 2. BRIEFLY STATED, THE ASSESSEE, BEING RESIDENT COR PORATE ASSESSEE, HAVING TAN MUMG04290G WAS ENGAGED IN THE BUSINESS OF HANDLING AND TRANSPORTING CONTAINERS. THE ASSESSEE WAS SUBJECTED TO A SURVEY U/S 133A FOR VERIFICATION OF DEDUCTION OF TDS ON 20/09/2007 AND CONSEQUENTLY SADDLED WITH A DEMAND F OR TDS DEFAULTS ON CERTAIN CONTRACTUAL PAYMENTS, RENTAL PAYMENTS AND PROFESSIO NAL FEES U/S 201(1) & 201(1A) OF THE INCOME TAX ACT, 1961 VIDE ASSESSING OFFICER [AO] ORD ER DATED 28/03/2011. THE TOTAL DEMAND THUS RAISED AMOUNTED TO RS.3,24,179/- WHICH COMPRISED OF RS.1,88,476/- FOR NON-DEDUCTION OF TDS AND RS.1,35,703/- AS CONSEQUENT IAL INTEREST THEREUPON. THE SAME WAS ASSAILED WITHOUT ANY SUCCESS BEFORE FIRST APPEL LATE AUTHORITY VIDE ORDER DATED 01/08/2014, AGAINST WHICH THE ASSESSEE IS IN APPEAL BEFORE US. 3. THE LD. COUNSEL FOR ASSESSEE [AR], SHRI BHUPENDRA SHAH, WHILE ACCEPTING THE SAID DEMAND, DREW OUR ATTENTION TO THE FACT THAT TH E ASSESSEE WAS SADDLED WITH THE SAME DEMAND FOR SAME DEFAULT IN AY 2004-2005 ALSO AND TH EREFORE, BEING PENALIZED TWICE FOR THE SAME DEFAULT. IT WAS FURTHER CONTENDED THAT THE ASSESSEE HAS DULY DEPOSITED THE DEMAND FOR AY 2004-05 AS PER THE ORDER OF LD. CIT(A) AND THEREFORE, THE SAME ADDITION IS NOT WARRANTED FOR IN THE IMPUGNED AY. PER CONTRA, LD. DR ASSERTED THAT THE FACTS MAY ITA NO.6693/MUM/2014 GAD LOGISTICS (I) PRIVATE LIMITED ASSESSMENT YEAR 2005-2006 3 BE VERIFIED BY THE LD. AO TO FIND OUT WHETHER THE D EMAND RAISED AGAINST THE ASSESSEE FOR BOTH THE YEARS WAS IDENTICAL IN ALL RESPECT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED RELEVANT MATERIAL ON RECORD. A PERUSAL OF ORDERS OF LD. AO FOR 2004-05 & 2005-06 P ASSED U/S 201(1)/201(1A) PRIMA FACIE REVEALS THAT EXACTLY THE SAME DEMAND HAS BEEN RAISE D AND FURTHER THE FIGURES ARE ALSO IDENTICAL. THEREFORE, WHILE HOLDING THAT THE AS SESSEE COULD NOT BE PENALIZED TWICE FOR THE SAME DEFAULT, WE RESTORE THE MATTER BACK TO THE FILE OF AO FOR LIMITED PURPOSE OF VERIFYING WHETHER BOTH THE DEMAND RELATES TO SAME D EFAULT AND WHETHER THE ASSESSEE HAS SETTLED DEMAND FOR AY 2004-05. IF SO, THE DEMAND FO R IMPUGNED AY MAY BE DELETED. THE ASSESSEE, IN TURN, IS ALSO DIRECTED TO SUBSTANTIATE THE SAME BEFORE AO FAILING WHICH THE AO SHALL BE AT LIBERTY TO DECIDE THE MATTER AFTER P ERUSAL OF AVAILABLE MATERIAL ON RECORD. 5. THE ASSESSEES APPEAL STANDS ALLOWED FOR STATISTI CAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH APRIL, 2017. SD/- SD/- (D.T. GARASIA) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER + MUMBAI; 1 DATED :12.04.2017 SR.PS:- THIRUMALESH ITA NO.6693/MUM/2014 GAD LOGISTICS (I) PRIVATE LIMITED ASSESSMENT YEAR 2005-2006 4 ' #$%& '&$ / COPY OF THE ORDER FORWARDED TO : 1. !%& / THE APPELLANT 2. '( %& / THE RESPONDENT 3. 2, ( ! ) / THE CIT(A) 4. 2, / CIT CONCERNED 5. 56 ' , 78 , ! 78/ , + / DR, ITAT, MUMBAI 6. 9:+ / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , + / ITAT, MUMBAI