M/S MONIKA AGENCIES, JAIPUR V. INCOME TAX OFFICER, WARD-4-3, JAIPUR

ITA 810/JPR/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5175 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 29-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA JHA CIT DHK
• Assessee Lawyers: SAURABH HARSH ADVS
• Keywords: TDS
• Section: 143(3)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 810/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 M/S MONIKA AGENCIES, 71/71A, GOLD SPOT COLONY, NANU NAGAR, MURLIPURA, JAIPUR. CUKE VS. I.T.O., WARD-4(3), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAFFM 4803 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI SIDDARTH RANKA & SHRI SAURABH HARSH (ADVS) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA JHA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 31/10/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A)-2, JAIPUR DATED 30/04/2019 FOR THE A.Y. 2013-14 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR ADDITION OF RS. 13,85,741/- MADE ON ACCOUNT OF COMMISSION INCOME WHICH WAS NOT RECEIVED BY THE ASSESSEE. ITA 810/JP/2019 M/S MONICA AGENCIES VS ITO 2 3. IT WAS THE CONTENTION OF THE LD AR THAT NO RECEIPT OF ANY COMMISSION FROM M/S TATA TELESERVICES LTD. AND THE SAME WAS PAID DIRECTLY TO THE SUB-DEALER BUT TDS WAS DEDUCTED BY PUTTING PAN NUMBER OF THE ASSESSEE, THEREFORE, THE A.O. HAS WRONGLY ADDED THE COMMISSION INCOME NOT ACTUALLY RECEIVED BY THE ASSESSEE. THE LD AR ALSO INVITED OUR ATTENTION TO THE BANK STATEMENT WHERE NO CREDIT OF SUCH COMMISSION WAS FOUND. HE ALSO PLACED ON RECORD DECISION OF THE COORDINATE BENCH IN THE CASE OF SHRI MANOJ KUMAR JAIN VS ITO IN ITA NO. 238/JP/2016 ORDER DATED 19/07/2018 WHEREIN UNDER SIMILAR FACTS, THE MATTER WAS RESTORED BACK TO THE FILE OF THE A.O. 4. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT THE COMMISSION INCOME WAS ADDED BY THE A.O. IN THE ASSESSEES INCOME ON THE PLEA THAT M/S TATA TELESERVICES LTD. HAVE PUT THE PAN NUMBER OF THE ASSESSEE IN THE TDS CERTIFICATE AND SUCH TDS WAS CLAIMED BY THE ASSESSEE IN HIS COMPUTATION OF INCOME. HOWEVER, EVEN BEFORE THE A.O. THE ASSESSEE HAS NARRATED THE FACT OF NOT RECEIVING ANY SUCH COMMISSION WHICH WAS DIRECTLY PAID TO THE SUB-DEALER. SINCE THE LD. CIT(A) HAS PASSED EX PARTE ITA 810/JP/2019 M/S MONICA AGENCIES VS ITO 3 ORDER, THEREFORE, IN THE SUBSTANTIAL INTEREST OF JUSTICE, THE MATTER IS RESTORED BACK TO THE LD. CIT(A) FOR DECIDING AFRESH ON MERIT AFTER GIVING DUE AND EFFECTIVE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN TWO MONTHS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST OCTOBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 ST OCTOBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S MONIKA AGENCIES, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE I.T.O., WARD 4(3), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 810/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR