M/s.Excel Timbers P. Ltd, Calicut V. The ITO, Calicut

MA 13/COCH/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4729 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-03-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: P RAGHUNATHAN
• Keywords: Additional evidence; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM MA NO.08/COCH/2019 (ARISING OUT OF ITA NO.83/COCH/2017 : A.Y. 2010 - 2011 ) MA NO.09/COCH/2019 (ARISING OUT OF ITA NO.84/COCH/2017 : A.Y. 2011 - 2012 ) MA NO.10/COCH/2019 (ARISING OUT OF ITA NO.85/COCH/2017 : A.Y. 2012 - 2013 ) MA NO.11/COCH/2019 (ARISING OUT OF ITA NO.86/COCH/2017 : A.Y. 2013 - 2014 ) MA NO.12/COCH/2019 (ARISING OUT OF ITA NO.87/COCH/2017 : A.Y. 2014 - 2 015 ) M/S.EXCELLENT TIMBER IMPORTS & EXPORTS PVT. LTD. C/O.M/S.RAGHUNATH & ASSOCIATES, ADVOCATES 2 ND FLOOR, LAKSHMI BUILDING KANNUR ROAD, CALICUT 673 001. PAN : CHNEOO0939D. VS. THE INCOME TAX OFFICER (TDS) KOZHIKODE. ( APPLICANT ) (RESPONDENT) MA NO.13/COCH/2019 (ARISING OUT OF ITA NO.170/COCH/2017 : A.Y. 2010 - 2011 ) MA NO.14/COCH/2019 (ARISING OUT OF ITA NO.171/COCH/2017 : A.Y. 2011 - 2012 ) MA NO.15/COCH/2019 (ARISING OUT OF ITA NO.172/COCH/2017 : A.Y. 2012 - 2013 ) MA NO.16/COCH/2019 (ARISING OUT OF ITA NO.173/COCH/2017 : A.Y. 2013 - 2014 ) MA NO.17/COCH/2019 (ARISING OUT OF ITA NO.174/COCH/2017 : A.Y. 2014 - 2015 ) M/S.EXCEL TIMBERS PVT.LTD. C/O.M/S.RAGHUNATH & ASSOCIATES, ADVOCATES 2 ND FLOOR, LAKSHMI BUILDING KANNUR ROAD, CALICUT 673 001. PAN : CHNEOOO0935E. VS. THE INCOME TAX OFFICER (TDS) KOZHIKODE. (APP LICANT ) (RESPONDENT) M A NO. 13 / COCH /201 7 & ORS . M/S.EXCELLENT TIMBER IMPORTS & EXPORTS P.LTD. & ANR. 2 APPLICANTS BY : SRI.P.RAGHUNATHAN RESPONDENT BY : SMT.A.S.BINDHU , SR.DR DATE OF HEARING : 1 5 . 03 .201 9 DATE OF PRONOUNCEMENT : 15 .03.2019 O R D E R PER GEORGE GEORGE K, JM : THESE MISCELLANEOUS APPLICATIONS FILED BY TWO ASSESSEES ARE DIRECTED AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 15.11.2018 IN ITA NOS.83 TO 87 AND 170 TO 174/COCH/2017. THE GRIEVANCE OF THE ASSESSEE S IN THESE M ISCELLANEOUS APPLICATIONS IS THAT THE TRIBUNAL DID NOT DECIDE THE ISSUE IN ITS CONSOLIDATED ORDER DATED 15.11.2018 THAT SALE OF SIZED TIMBER / DOOR FRAMES DO NOT COME WITHIN THE TERM TIMBER , AND THEREFORE, PROVISIONS OF SECTION 206C OF THE I.T.ACT DOES N OT HAVE APPLICATION. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE PRESENT WAS DULY HEARD. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. UNDOUBTEDLY, PROVISIONS OF SECTION 206C OF THE I.T.ACT WILL HAVE APPLICATION ONLY FOR SALE OF TIMBER. IN THIS CONNECTION, WE NOTICED THAT THE TRIBUNAL IN ITS CONSOLIDATED ORDER DATED 15.11.2018, HAD ADMITTED THE ADDITIONAL EVIDENCE PRODUCED BY THE ASSESSEE AND FOLLOWED ITS EARLIER ORDER IN THE CASE OF ASSESSEES SISTER - CONCERNS . THE CASE WAS RE STORED TO THE ASSESSING OFFICER TO EXAMINE WHETHER THE ASSESSEE IS LIABLE FOR TAX COLLECTION AT SOURCE U/S 206C OF THE I.T.ACT. WE FIND FROM THE CONSOLIDATED ORDER OF THE M A NO. 13 / COCH /201 7 & ORS . M/S.EXCELLENT TIMBER IMPORTS & EXPORTS P.LTD. & ANR. 3 TRIBUNAL DATED 15.11.2018 THAT IT IS AN OPEN REMAND TO THE ASSESSING OFFICER . IT IS F OR THE ASSESSEE TO PROVE THAT THE SALES OF PROCESSED TIMBER THAT HAS BEEN EFFECTED BY IT DO NOT COME WITHIN THE PURVIEW OF SECTION 206C OF THE I.T.ACT. SINCE THE TRIBUNAL IN ITS ORDER DATED 15.11.2018 HAD MADE AN OPEN REMAND TO THE ASSESSING OFFICER, WE FI ND NO MERIT IN THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AND WE DISMISS THE SAME. IT IS ORDERED ACCORDINGLY. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEES ARE DISMISSED . ORDER PRONOUNCED ON THIS 15 TH DAY OF MARCH, 20 19 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 15 TH MARCH, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), KOZHIKODE. 4. THE CIT (TDS), KOCHI. 5. DR, ITAT, COCHIN 6 . GUARD FILE.