AGA Publications Limited, Hyderabad V. DCIT, Circle-1(1), Hyderabad

MA 180/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9691 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 07-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: S RAMA RAO
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.A. NO.180/HYD/12 ASST .YEAR 2008-09 (IN ITA NO.544/H/12 AGA PUBLICATIONS LTD., HYDERABAD. V- D CIT, CIR-1(1), HYDERABAD (PAN:AIKPP 6931D) . (APPLICANT) (RESPONDENT ) APPLICANT BY : SHRI S. RAMA RAO RESPONDENT BY : SMT. V. SRINIVAS, CIT-DR DATE OF HEARING: 02-11-2012 DATE OF PRONOUNCEMENT: 14-12-2 012. O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE SEEKS RECTIFICATION OF CERTAIN FINDINGS OF THE ORDER DATED 30 -7-2012 OF THE TRIBUNAL PASSED IN ITA NO.544/HYD/2012 PERTAINING TO THE ASSESSMENT YEAR 2008-09. 2. THE LEARNED AR FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE RAISED IN ONE OF THE GROUNDS IN ITS APPEAL WITH REGARD TO THE PROVISIONS OF SECTION 194C, ARE NOT APPLI CABLE TO M.A.NO.180 OF 2012 AGA PUBLICATIONS LTD., HYD. ======================= 2 THE PAYMENT MADE. IN THIS REGARD, THE TRIBUNAL IN IT S ORDER DATED 30 TH JULY, 2012 IN PARA-4 OBSERVED AS UNDER:- THE LEARNED AR ARGUED BEFORE US THAT THE PROVISIONS OF SECTION 194C ARE NOT APPLICABLE TO THIS PAYMENT. HOWEVER, WE DECLINE TO ENTERTAIN THIS GROUND AT THI S STAGE AS THIS WAS NOT RAISED BEFORE US AND THE ONLY ISSUE BEFORE US IS REGARDING APPLICATION OF PROVISI ONS 40(A)(IA) OF THE ACT. ACCORDING TO THE LEARNED AR, THE ASSESSEE HAS RAISED THIS GROUND BEFORE THE LOWER AUTHORITIES AND IT WAS SUBMIT TED BEFORE THE TRIBUNAL AS WELL AS LOWER AUTHORITIES THAT THE PROVISIONS OF SECTION 194C HAVE NO APPLICATION AND NO DEDUCTION NEED TO BE MADE IN RESPECT OF THE AMOUNTS CLAI MED AS DEDUCTION. IT WAS ALSO SUBMITTED THAT THE PROVISION S OF SECTION 40(A)(IA) HAVE NO APPLICATION AS THE AMOUNTS HAV E ALREADY PAID DURING THE PREVIOUS YEAR UNDER CONSIDERAT ION. THE LEARNED AR FURTHER SUBMITTED THAT THE AMOUNTS WERE N OT OUTSTANDING AT THE END OF THE PREVIOUS YEAR AND THER EFORE THE PROVISIONS OF SECTION 40(A)(IA) HAVE NO APPLICATION TO THE FACTS OF THE INSTANT CASE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUPPORTED THE FINDINGS OF THE TRIBUNAL . 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY, THE TRIBU NAL M.A.NO.180 OF 2012 AGA PUBLICATIONS LTD., HYD. ======================= 3 COMMITTED AN ERROR IN OBSERVING THAT THE ISSUE RELATING TO APPLICABILITY OF SECTION 194C OF THE ACT WAS NOT RAISED B EFORE THE TRIBUNAL. ON PERUSAL OF EARLIER GROUNDS AND ARGUM ENTS ADVANCED BY THE LEARNED AR FOR THE PETITIONER AND AF TER CONSIDERING THE RELEVANT MATERIAL, WE ARE INCLINED TO REMIT THE ISSUE RELATING TO APPLICABILITY OF THE PROVISIONS OF SE CTION 194C TO THE FILE OF THE AO FOR HIS CONSIDERATION AND DECIDE THE ISSUE IN ACCORDANCE WITH LAW AFTER AFFORDING A REASONABLE OPP ORTUNITY OF BEING HEARD TO THE ASSESSEE. HOWEVER, THERE IS NO CHAN GE IN THE END RESULT OF THE ORDER OF THE TRIBUNAL DATED 30-7-2012. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN THE COURT ON 14-12-2012. SD/- SD/- (SAKTIJIT DEY) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 14-12-2012. COPY FORWARDED TO: 1. M/S AGA PUBLICATIONS LTD., C.O SRI S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS ELEGANCE, STREET NO.9 , HIMAYATNAGAR, HYDERABAD. 2. DCIT, CIR-1(1),HYDERABAD. 3 4. 5 JMR* CIT (A)- II, HYDERABAD. CIT-I, HYDERABAD. DR, ITAT, HYDEERABAD. M.A.NO.180 OF 2012 AGA PUBLICATIONS LTD., HYD. ======================= 4