The Punjab State Cooperative Supply and Marketing Federation Ltd., Ropar V. ACIT (TDS), Chandigarh

ITA 850/CHANDI/2017

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5765 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2014-2015
• Appeal Filed On: 22-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GEETINDER MAAN
• Keywords: Rule of consistency; TDS

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! '# $ % & '# , () BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NOS. 850/CHD/2017 / ASSESSMENT YEAR S: 2014-15 THE PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LIMITED, GAINI ZAIL SINGH NAGAR, ROPAR VS. THE ACIT (TDS), CHANDIGARH ./TAN NO: PTLM10476E APPEAL AGAINST THE ORDER OF CIT(A) , CHANDIGARH DATED 07.02.2017 & ./ ITA NOS. 571 & 572/CHD/2017 / ASSESSMENT YEAR S: 2012-13 & 2013-14 THE PUNJAB STATE GRAIN PROCUREMENT CORPORATION LIMITED ROPAR VS. THE ACIT (TDS), CHANDIGARH ./TAN NO: PTLP12687D APPEAL AGAINST THE ORDER OF CIT(A) , CHANDIGARH DATED 31.01.2017 / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. ATUL GOYAL, CA ' ! / REVENUE BY : MS. GEETINDER MAAN, ADVOCATE # $ % /DATE OF HEARING : 10.12.2018 &'() % / DATE OF PRONOUNCEMENT : 10.12 .2018 (*/ ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE A SSESSEES AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME T AX (APPEALS), CHANDIGARH [HEREINAFTER REFERRED TO AS CIT(A)]. ITA NOS. 850-571 & 572/CHD/2017- M/S PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FED LTD & ORS,ROPAR 2 2. THROUGH NUMEROUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEES IN ALL THE APPEALS BUT THE SOLE IDENTICAL ISSUE INVOLVED I N ALL THESE APPEALS IS RELATING TO DEDUCTION OF TDS ON THE BYE-PRODUCTS OF PADDY GIVEN TO THE MILLERS FOR MILLING. SINCE THE ISSUE IN QUESTION IS IDENTICAL IN ALL THESE APPEALS, THESE WERE HEARD TOGETHER AND ARE BEING DI SPOSED OF BY THIS COMMON ORDER. 3. AT THE OUTSET, COUNSEL FOR THE ASSESSEE HAS IN VITED OUR ATTENTION TO THE ORDER DATED 30.10.2018 PASSED ON THE ISSUE IN T HE GROUP CASES WITH A LEAD CASE ITO (TDS) VS. THE DISTT. MANAGER, M/S P UNJAB WAREHOUSING CORPORATION, SIRHIND & OTHERS IN ITA NOS. 1309 & 1310/CHD/2016 AND HAS STATED THAT THE ISSUE RAISED IS SQUARELY COVERE D BY THE AFORESAID DECISION OF THE TRIBUNAL. 4. THE LD. DR HAS STRONGLY RELIED UPON THE FINDINGS OF THE ASSESSING OFFICER. 5. WE FIND THAT THE AFORESAID DECISION OF THE TRIBU NAL DATED 30.10.2018 (SUPRA) IN THE GROUP CASES WITH A LEAD CASE IN ITA NOS. 1309 & 1310/CHD/2016, RELIED UPON BY THE ASSESSEE, HAS R ECENTLY BEEN DELIVERED BY THIS BENCH OF THE TRIBUNAL (BENCH CONSISTED BY B OTH OF US), HENCE, FOLLOWING THE PRINCIPLE OF CONSISTENCY, THE PRESENT APPEALS OF THE ASSESSEE ARE DECIDED ACCORDINGLY AND ISSUE IS DECIDED IN FAV OUR OF THE ASSESSEE BY HOLDING THAT THE ASSESSEE WAS NOT LIABLE TO DEDUCT TDS ON THE BYE-PRODUCTS OF PADDY GIVEN TO THE MILLERS FOR MILLING. ITA NOS. 850-571 & 572/CHD/2017- M/S PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FED LTD & ORS,ROPAR 3 ALL THE APPEALS FILED BY THE ASSESSEES, THEREFORE, STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.2018. SD/- SD/- ( $ % & '# / ANNAPURNA GUPTA) () / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 10.12.2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR