Appeal details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 5624 (ITAT-JAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-01-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
Not Allotted
Assessment Year
2010-2011
Appeal Filed On
10-11-2014
Judgement Text
ITANO. 758/JP/14 ITO, TDS-2, JAIPUR VS.SR. ACCOUNTS OFFICER . JVVNL, JAIPUR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA-@ ITA NO. 758/JP/14 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/12/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 05/01/2016 VKNS'K@ ORDER FU/KKZFJRH DH VKSJ LS@ ASSESSEE BY SH. P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI V.K. GUPTA (JCIT) PER SHRI VIKRAM SINGH YADAV, AM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A)-III, JAIPUR DATED 15.09.2014 WHEREIN THE REVENUE HAS TAK EN THE FOLLOWING GROUND OF APPEAL: THE ITO, TDS - 2, JAIPUR CUKE V/S. THE SR. ACCOUNT OFFICER (RDPPC) JAIPUR VIDHYUT VITRAN NIGAM LTD,.JANPATH, JAIPUR LFKK;H YS[KK LA-@THVKJBZVKJ LA-@ PAN NO. ITANO. 758/JP/14 ITO, TDS-2, JAIPUR VS.SR. ACCOUNTS OFFICER . JVVNL, JAIPUR 2 1. WHETHER ON THE FACTS AND IN LAW THE LD.CIT(A) WAS JUSTIFIED IN HOLDING THAT THE PAYMENT MADE BY THE ASSESSEE IN F ORM OF TRANSMISSION/WHEELING/SLDC CHARGES WERE NOT LIABLE FOR DEDUCTION OF TAX AT SOURCE EITHER U/S 194J OR U/S 194C OF THE I.T. ACT, 1961. 2. WHETHER ON THE FACTS AND IN LAW THE LD.CIT(A) WAS JUSTIFIED IN HOLDING THAT THE ASSESSEE WAS NOT LIABLE TO PAY I NTEREST U/S 201(1A) OF THE INCOME TAX ACT 1961 BECAUSE THERE WA S NO TAX LIABILITY ON THE INCOME OF THE DEDUCTEE. 2. AT THE OUTSET, THE LD. AR SUBMITTED THAT THE ISS UE UNDER CONSIDERATION IS CLEARLY COVERED IN FAVOUR OF THE A SSESEE BY THE DECISION OF THE COORDINATE BENCH IN ASSESSEES OWN CASE IN I T NO. 127- 131/JP/2009 DATED 30.04.2009. THE RELEVANT FINDING OF THE COORDINATE BENCH ARE CONTAINED IN PARA 9.7 OF ITS ORDER WHICH READS AS UNDER: THE ARGUMENTS OF THE LD. DR THAT HUMAN ELEMENT IS INVOLVED IN PROVIDING SUCH SERVICE MAKING THE PAYMENT OF WH EELING/SLDC CHARGES LIABLE FOR DEDUCTION OF TAX AT SOURCE AS TE CHNICAL SERVICE HAS NO MERIT AS THE TECHNICAL SERVICE IS NOT PROVID ED TO THE PERSONNEL OF THE ASSESSEE. WE ARE ALSO UNABLE TO P URSUE OUR SELF WITH THE CONTENTION OF THE LD. DR THAT OTHER PERSON S ARE MAKING DEDUCTION AT SOURCE ON SUCH PAYMENT U/S 194C/194J/1 94H. ON GOING THROUGH THE PAPERS FILED AT PAGE 34 TO 41 OF THE PAPER BOOK FILED BY THE DEPARTMENT WE NOTE THAT AS PER THOSE P APERS ONLY SOME REPORT/LETTERS HAS BEEN ISSUED BY THE TDS OFFI CER REQUIRING THE DEDUCTION OF TAX AT SOURCE ON SUCH PAYMENT. SI MILARLY M/S ITANO. 758/JP/14 ITO, TDS-2, JAIPUR VS.SR. ACCOUNTS OFFICER . JVVNL, JAIPUR 3 HINDUSTAN ZINC LTD. DEDUCTING THE TAX AT SOURCE U/S 194C IN RESPECT OF PAYMENT OF TRANSMISSION CHARGES TO RVPN CANNOT LAID DOWN THE LAW. HERE IT WOULD BE PERTINENT TO MENTION THA T EVEN THE CIT(A) IN ASSESSEES OWN CASE FOR A.Y.2006-07 AGAIN ST THE ORDER OF AO U/S 143(3) HAS GIVEN A FINDING ON PAGE 54 OF HIS ORDER THAT THE PAYMENTS ARE NOT COVERED U/S 194C AGAINST WHICH NO APPEAL IS FILED BY THE DEPARTMENT THOUGH WE ARE OTHER WISE CO NVINCED WITH THE ARGUMENT OF LD. AR THAT SECTION 194C IS NOT APP LICABLE ON THIS PAYMENT IN VIEW OF THE DETAILED SUBMISSION MADE IN THIS REGARD AT PAPER BOOK PAGE A- 18 TO A-21. 2.1 GVEN THAT THERE IS NO CHANGE IN THE FACTS AND C IRCUMSTANCES OF THE CASE, RESPECTFULLY THE FOLLOWING DECISION OF THE C OORDINATE BENCH IN ASSESSEE OWN CASE(SUPRA) THE GROUND TAKEN BY THE RE VENUE IS DISMISSED. 3. REGARDING SECOND GROUND OF APPEAL, IN LIGHT OF O UR DECISION IN RESPECT OF GROUND NO.1, THE SAME BECAME INFRUCTUOU S HENCE DISMISSED. ITANO. 758/JP/14 ITO, TDS-2, JAIPUR VS.SR. ACCOUNTS OFFICER . JVVNL, JAIPUR 4 IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 /01/2016. SD/- SD/- VKJ-IH-RKSYKUH FOE FLAG ;KNO (R.P.TOLANI) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 05 /01 /2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT THE ITO, TDS-2, JAIPUR 2. THE RESPONDENT THE SR. ACCOUNTS OFFICER, JAIPUR VIDHYUT VITRAN NIGAM, LTD. JAIPUR 3. THE CIT(A).III, JAIPUR 4. THE CIT(TDS) JAIPUR 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO.758/JP/14) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR
