DCIT, GANDHINAGR CIECLE, GANDHINAGAR, GANDHINAGAR V. EFFECTIVE TELE SERVICES PVT LTD, GANDHINAGAR

ITA 958/AHD/2023

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 2885 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-02-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MALARKODI R
• Assessee Lawyers: SHRISHALIBHADRASHAH
• Keywords: TDS

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’D’’BENCH,AHMEDABAD BEFOREMsSUCHITRAKAMBLE,JUDICIALMEMBER And SHRIWASEEMAHMED,ACCOUNTANTMEMBER आयकरअपीलसं./ITANo.958/AHD/2023 धििाधरणवरध / Asstt.Year:2012-2013 TheD.C.I.T, GandhinagarCircle, Gandhinagar. Vs. EffectiveTeleServicesPvt.Ltd., 101-103,1 st Floor, InforTower4, InfocityComplex, AirPortRoad, Nr.IndrodaCircle, Gandhinagar. PAN:AAACE9318E (Applicant)(Respondent) Revenueby:Smt.MalarkodiR,Sr.DR Assesseeby:ShriShalibhadraShah,AR सुिवाईकीतारीख/DateofHearing:29/02/2024 घोरणाकीतारीख/DateofPronouncement:06/03/2024 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheRevenueagainst theorderoftheLearnedCommissionerofIncomeTax(Appeals),Gandhinagar, arisinginthematterofassessmentorderpassedunders.143r.w.s.147ofthe IncomeTaxAct,1961(here-in-afterreferredtoas"theAct")relevanttothe AssessmentYear2012-13. ITAno.958/AHD/2023 A.Y.2012-13 2 2.TheonlyissueraisedbytherevenueisthattheLd.CIT(A)erredindeleting theadditionmadebytheAOforRs.2,05,30,205/-representingtheTDS receivablewritten-offwhichwasnotallowableasdeduction. 3.TheAOduringtheassessmentproceedingsfoundthattheassesseehas written-offanexpenseofRs.2,05,30,205/-onaccountofTDSwritten-offwhich wasnotallowabledeductionu/s37oftheAct.Thus,theAOdisallowedthesame andaddedtothetotalincomeoftheassessee. 4.Onappeal,theLd.CIT(A),deletedtheadditionmadebytheAOonthe reasoningthattheamountdebitedintheprofitandlossaccountunderthehead TDSreceivableforRs.2,05,30,205/-wasaddedbacktothetotalincomeofthe assessee.Thus,theimpugnedamountwasnotallowedasdeductionasallegedby theAO.Thus,theLd.CIT(A)deletedtheadditionmadebytheAObyobservingas under: Theassessee’ssubmissionisconsidered.Onperusalofthecopyofcomputationof incomefiledbytheassessee,itisobservedthattheamountofRs.2,05,30,205/-beingTDS receivablenetoff,wasaddedbacktothenetprofitwhilecomputingfrom business/profession.Hence,assessee’scontentionisfoundtobecorrectandno disallowanceshouldhadbeenmadebytheassessingoficeronthisaccount.Itisnoticed thattheAOhasalsonotprovidedanyreasonintheassessmentorderfornotaccepting theassesee’ssubmission.Accordingly,theAOisdirectedtodeletethedisallowancemade. 5.BeingaggrievedbytheorderoftheLd.CIT(A),theRevenueisinappeal beforeus. 6.BoththeLd.DRandtheLd.ARbeforeusvehementlysupportedtheorder oftheauthoritiesbelow. 6.1Wehaveheardtherivalcontentionsofboththepartiesandperusedthe materialsavailableonrecord.Onperusalofthestatementofincome,placedon pages75to77ofthepaperbook,itisnotedthatimpugnedclaimedmadeinthe profitandlossaccountwasaddedbacktothetotalincomeoftheassessee. ITAno.958/AHD/2023 A.Y.2012-13 3 Likewise,thefindingsgivenbytheLd.CIT(A)hasalsonotbeencontrovertedby theLd.DRappearingonbehalfoftherevenue.Thus,weholdthattheassessee hasnotclaimedthedeductionofRs.2,05,30,205/-discussedaboveasallegedby theAO.Hence,wedonotfindanyreasontointerfereinthefindingsofLd.CIT(A). Hence,thegroundofappealoftherevenueisherebydismissed. 7.Intheresult,theappealfiledbytherevenueisdismissed. OrderpronouncedintheCourton06/03/2024atAhmedabad. Sd/-Sd/- (SUCHITRAKAMBLE)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated06/03/2024 Manish