M/S SADASHIV SUGARS LIMITED (NOW MERGED WITH EID PARRY INDIA LIMITED),BAGALKOT V. THE INCOME TAX OFFICER (TDS), WARD - 1, BELAGAVI

ITA 209/PAN/2024

AI Insights

The case involves Sadasiva Sugars Ltd, which has merged with EID Parry Limited, appealing against the order of the Addl/JCIT (A)-2 Ahmadabad. The primary contention was regarding the dismissal of their appeal as being infructuous, on the grounds that a previous appeal by the assessee had already been allowed by the Hon'ble Tribunal. The Tribunal referenced a prior decision (ITA No. 150/PAN/2018) where the issue of TDS deduction was restored to the file of the CIT(A) for verification of the nature of contracts. The Tribunal decided to set aside the CIT(A)'s order and remit the matter back for re-adjudication in line with the Tribunal's earlier directions.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32367 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 13-11-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2024
• Other Referred Cases: ITA No. 150/PAN/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; TDS
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHIR PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 209/PAN/2024 (A.Y: 2013-14) Sadasiva Sugars Ltd (Merged with EID Parry Ltd),NH-50,Nagaral, Nainegali, Bagalkot Taluq, -587207 Karnataka. ITO-TDS-Ward-1, FK Commercial Complex, Opp:District Hospital, Dr Ambedkar Road, Belagavi-590001, Karnataka. erat aa F/sitag3ant F./PAN/GIR No. : BLRS22116D PP |.. [| Respondent | Ms..Nazeera Mohammad.Sr.DR 13.11.2024 13.11.2024 zea / ORDER The appeal is filed by the assesse against the order of the Addl/JCIT (A)-2 Ahmadabad passed U/sec 201 and u/sec 250 r.w.s 254 of the Act. The assesse has raised the grounds of appeal challenging the order of the CIT(A) that the appeal of the assessee is dismissed and in fructuous as the appeal of the assessee is already allowed by the Honble Tribunal. ITA No. 209/PAN/2024 Sadashiv sugars Ltd.(merged with EID Parry Limited) 2. We heard the Ld. DR submissions and perused the material on record as none appeared on behalf of the assesse. The sole crux of the disputed issue is with respect to the finding of the CIT(A) that the appeal of the assesse is dismissed and in fructuous as the appeal of the assessee is already allowed by the Honble Tribunal. The Ld.DR mentioned that the Honble Tribunal in ITA ,no.150/PAN/2018 along with other appeals vide order dated5.04.2022 on the disputed issue of deduction of TDS has restored issue to the file of the CIT(A) for the purpose of verification of the nature of contracts. The Ld.DR has referred to the Page 5 Para 8 tol10 of the ITAT order dated 5.04.2022. We find the Honble Tribunal in the order has restored the disputed issue to the file of the CIT(A) for verification of the contracts. Hence we considering the facts and circumstances, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate as per directions of the Honble tribunal order dated 5.04.2022 and the assessee should be provided © adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of ITA No. 209/PAN/2024 Sadashiv sugars Ltd.(merged with EID Parry Limited) appeal. And, we allow the grounds of appeal of the assessee for statistical purposes. 3. In the result, the appeal filed ~by—assessee is allowed for statistical purposes. Order pronounced in the open court on 13.11.2024. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 13/11/2024 ITA No. 209/PAN/2024 Sadashiv sugars Ltd.(merged with EID Parry Limited) -4- steer fr _ofafeatt srifa/Copy of the Order forwarded to: The Appellant The Respondent The CIT (Judicial) The PCIT DR, ITAT, Guard File Safe Sr argemqa/ BY ORDER, Weare wet //True Copy// ( Asst. Registrar) ITAT, Panaji 1 Draft dictated on Draft placed before author 3 Draft proposed & placed before the second member Draft discussed/approved by Second Member. Approved Draft comes to the Sr.PS/PS 16. | Kept for pronouncement on File sent to the Bench Clerk | ~~ Date on which file goes to the AR ee Date on which file goes to the Head Clerk. Date of dispatch of Order. Dictation Pad is enclosed "