The ITO, Vapi Ward-2, Vapi V. Nataraja Janardhan Rao, SILVASSA

ITA 823/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80318 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 15-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) ITA NO.823/AHD/2011 [ASSTT.YEAR : 2005-2006] ITO, VAPI WARD-2 VAPI. /VS. SHRI NATRAJA JANARDHAN RAO PLOT NO.7, PUJAN APARTMENTS NEAR PWD OFFICE,SILVASSA 396 230. PAN : ABFPR 9764 E ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 )/ REVENUE BY : SHRI NIMESH YADAV, SR.DR 4& 1 2 )/ ASSESSEE BY : SHRI HARIDAS BHATT 5 1 &(*/ DATE OF HEARING : 4 TH AUGUST, 2014 678 1 &(*/ DATE OF PRONOUNCEMENT : 05/09/2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSTT.YEAR 2005-2006 IS DIRECTED AGAINST TH E ORDER OF THE CIT(A). 2. THE GROUND NO.1 OF THE APPEAL OF THE REVENUE IS AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE CIT(A) ERRED IN DELETING THE ADDITION OF RS.11,82,7 49/- MADE U/S.40A(IA) OF THE ACT BY HOLDING THAT THE ASSESSEE HAS PRODUCED COPIES OF THE CHALLANS SHOWING THE AMOUNT CREDITED INTO THE GOVT. ACCOUNT. ITA NO.819/AHD/2009 -2- 3. THE LEARNED DR HAS RELIED ON THE ORDER OF THE AO . THE COUNSEL FOR THE ASSESSEE HAS RELIED ON THE ORDER OF THE CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE CIT(A) AFTER V ERIFICATION HAS GIVEN A FINDING THAT THE ASSESSEE HAS DEMONSTRATED THE TDS DEDUCTED ON THE PAYMENTS MADE TO SUB-CONTRACTORS AND HAD PRODUCED C OPIES OF CHALLANS SHOWING THE AMOUNT CREDITED TO THE ACCOUNT OF CENTR AL GOVERNMENT. THERE IS NO MATERIAL BEFORE US TO CONTROVERT THIS FINDING OF THE CIT(A). IN VIEW OF THE FACT THAT THE ASSESSEE HAS PRODUCED THE CHAL LANS SHOWING THE AMOUNT OF TDS CREDITED TO THE ACCOUNT OF CENTRAL GOVERNMEN T, WE HOLD THAT NO ADDITION UNDER SECTION 40A(IA) OF THE ACT IS CALLED FOR, AND ACCORDINGLY, THE ORDER OF THE CIT(A) ON THIS ISSUE IS CONFIRMED AND THE GROUND NO.1 OF THE REVENUE IS DISMISSED. 5. THE GROUND NO.2 OF THE REVENUE IS AS UNDER: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE OF THE LD.CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.1,93,365/- MADE ON ACCOUNT OF VARIATION IN CONFIRMATIONS BY OBSERVING THAT THE RE WERE SOME MISTAKES IN ACCOUNTING TRANSACTIONS. 6. THE LEARNED DR HAS RELIED ON THE ORDER OF THE AO . THE LD. COUNSEL FOR THE ASSESSEE HAS RELIED ON THE ORDER OF THE CIT (A). 7. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT THE ASSESSEE HAS EXPLAINED BEFORE THE CIT(A) THAT DIFFERENCE IN CASE OF BLISS COMMERCIAL PVT. LTD., IS DUE TO DIFFERENCE ON THE O PENING BALANCE. WITH REGARD TO THE CASE OF H.V.DUMRALIA, IT WAS CLAIMED THAT THE DIFFERENCE IN AMOUNT WAS ACCOUNTED FOR BY BOTH THE PARTIES. REGA RDING THE DIFFERENCE IN THE ACCOUNT OF SHRI RATAN TIMBER MART, THE ASSESSEE EXPLAINED THAT IT REPRESENTS PURCHASE BILL ACCOUNTED FOR BY THE ASSES SEE BUT NOT BY THE ITA NO.819/AHD/2009 -3- SUPPLIER. THE CIT(A) HAS RECORDED THAT THE DETAILS , SUCH AS LEDGER ACCOUNT OF THE PARTIES AND THE BANK STATEMENTS CLEARLY SHOW ED THAT THE ASSESSEE HAS DISCHARGED ITS ONUS AND RECORDED THE TRANSACTIONS I N ITS BOOKS OF ACCOUNTS. THERE BEING NO MISTAKE IN THE ORDER OF THE CIT(A), THE SAME IS CONFIRMED AS THE SO-CALLED DIFFERENCE WAS RECONCILED BY THE A SSESSEE, AND ACCORDINGLY, THE GROUND NO.2 IS DISMISSED. 8. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD