ITO, Bangalore V. M/s Sands Advetising Communications Pvt. Ltd., Bangalore

ITA 806/BANG/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 8634 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 17-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H N KHINCHA

Judgement Text

ITA.806 & 807/BANG/2010 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SMT. P. MADHAVI DEVI, JUDICIAL MEMBER I.T.A NOS.806 & 807/BANG/2010 (ASSESSMENT YEAR : 2006-07 & 2007-08) INCOME-TAX OFFICER, WARD 11(2), BANGALORE .. APPELLANT V. M/S. SANDS ADVERTISING COMMUNICATIONS P. LTD, NO.29, NANJAPPA ROAD, K. H. ROAD (OPP. RBI) NRUPATHUNGA ROAD, BANGALORE 560 027 .. RESPONDENT APPELLANT BY : SHRI. G. V. GOPALA RAO, COMMISSIONER OF INCOME-TAX-I RESPONDENT BY : SHRI. H. N. KHINCHA, CA O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THESE TWO APPEALS ARE FILED BY THE REVENUE. THE RE LEVANT ASSESSMENT YEARS ARE 2006-07 AND 2007-08, THE APPE ALS ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INC OME-TAX(A)-III, AT BANGALORE, DATED.29.03.2010 AND ARISES OUT OF THE A SSESSMENTS COMPLETED U/S.143(3) OF THE IT ACT, 1961. 2. THE ONLY COMMON GROUND RAISED IN BOTH THE APPEAL S IS THAT THE COMMISSIONER OF INCOME-TAX(A) HAS ERRED IN DELETING THE ADDITION MADE BY THE ASSESSING AUTHORITY U/S.40(A)(IA) FOR FAILUR E OF DEDUCTING TAX AT SOURCE WHILE MAKING PAYMENTS TO M/S. TRISHUL COMMUN ICATIONS. ITA.806 & 807/BANG/2010 PAGE - 2 3. THE VERY SAME ISSUE HAS BEEN CONSIDERED IN ASSES SEE'S OWN CASE BY ITAT, BANGALORE 'A' BENCH IN THEIR COMMON ORDER PAS SED ON 22.01.2010 IN ITA NOS.790 TO 795/BANG/2009, RELATING TO THE AS SESSMENT YEARS 2005- 06 TO 2007-08. THE TRIBUNAL HAS UPHELD THE ORDER O F THE COMMISSIONER OF INCOME-TAX(A) STATING THAT THE ASSESSEE WAS NOT LIA BLE TO DEDUCT ANY TAX AT SOURCE WHILE MAKING THE DISPUTED PAYMENTS. 4. AS THE MATTER STANDS COVERED IN FAVOUR OF THE AS SESSEE BY THE DECISION OF THE TRIBUNAL, WE HOLD THAT THESE TWO AP PEALS FILED BY THE REVENUE ARE LIABLE TO BE DISMISSED. 5. IN RESULT THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TUESDAY, THE 28TH DECEMBER, 2010, AT BANGALORE. SD/- SD/- (P. MADHAVI DEVI) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDENT