ITO, Ward - 40(3), , Kolkata V. M/s. Dayal Roadlines, Howrah

MA 190/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8913 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 194C

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI M.BALAGANESH, ACCOUNTANT MEMBER (MISC. APPLICATION) M.ANO.190/KOL/2018 (ARISING OUT ITA NO.1376/KOL/2016) / ASSESSMENT YEAR:2010-11 INCOME TAX OFFICER, WARD-40(3), 2 ND FLOOR, 3 GOVT. PLACE (WEST), KOLKATA-001 / V/S . M/S DAYAL ROADLINES, 35, JAGAT BANERJEE GHAT ROAD, HOWRAH-711102 [ PAN NO.AACFD 4793 K ] (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPLICANT) .. (RESPONDENT) / BY APPLICANT SHRI, RABIN CHOUDHARY, ADDL. CIT-SR-DR !' / BY RESPONDENT SHRI BRIJESH KUMAR SINGH, ADVOCATE / DATE OF HEARING 30-11-2018 / DATE OF PRONOUNCEMENT 26-12-2018 / ORDER PER S.S.GODARA, JUDICIAL MEMBER:- THIS REVENUES MISCELLANEOUS APPLICATION SEEKS PART MODIFICATION IN OUR ORDER DATED 04.07.2018 IN ITS MAIN APPEAL ITA NO.13 76/KOL/2016 BY INVOKING PROCEEDINGS U/S. 254(2) OF THE INCOME TAX APPELLATE TRIBUNAL ACT, 1963, IN SHORT THE ACT HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. MR. CHOUDHURY VEHEMENTLY CONTENDS DURING THE COU RSE OF HEARING THAT OUR ABOVE MAIN APPEALS ORDER SUFFERS FROM AN APPAR ENT MISTAKE SINCE WE HAVE HELD ABOUT THE FORMER ISSUE OF TRANSPORTATION CHARGES DISALLOWANCE OF 1,28,42,070/- THAT EITHER EXISTED NO CONTRACT BETWE EN ASSESSEE AND ITS PAYEES / TRUCK OWNERS WHEREAS LATTER LIMB OF THE VE RY DISALLOWANCE OF 1,52,81,163/- HAS BEEN DELETED IN LOWER APPELLATE P ROCEEDINGS ON ACCOUNT OF MA NO190/KOL/2018 ITO WD-40(3). VS. M/S DAYAL ROADLINES PA GE 2 THE FACT THAT TAXPAYER HAD PLACED ON RECORD ITS PAY EES PAN DETAILS IN FORM 27A DURING THE COURSE OF ASSESSMENT. THE REVENUES CASE IS THEREFORE IS THAT OUR FINDINGS ARE MUTUALLY CONTRADICTORY ON THE VERY ISSUE. WE SEE NO SUBSTANCE IN REVENUES IMPUGNED GRIEVANCE. THE FACT REMAINS THAT IT HAS NOT PIN-POINTED ANY MATERIAL ON RECORD INDICATING ASSES SEES LIABILITY TO DEDUCT TDS ON ITS TRANSPORTATION CHARGES PAYMENT MADE TO V ARIOUS TRUCK OWNERS SO AS TO ATTRACT SEC. 194C OF THE ACT QUA BE THE INSTA NCES. WE CONCLUDE IN THESE FACTS AND CIRCUMSTANCES THAT THE MERE FACT OF THE A SSESSEE HAVING FILED ALL THE RELEVANT DETAILS OF ITS PAN DETAILS OF ITS PAYEES Q UA LATTER LIMB OF DISALLOWANCE DOES NOT IMPLY THAT IT WAS LIABILITY TO DEDUCT TDS EVEN IN ABSENCE OF ANY ORAL OR WRITTEN CONTRACT BETWEEN THEM PASSING OVER ALL C ONTRACTUAL DUTIES AND RESPONSIBILITIES TO THE LATTER. WE THEREFORE DECLIN E REVENUES INSTANT MISCELLANEOUS APPLICATION. 3. THIS REVENUES MISCELLANEOUS APPLICATION IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/12/2018 SD/- SD/- ( () ( () (M.BALAGANESH) (S.S. G ODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP *- 26/12 /201 8 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-ITO,WARD-40(3), 2 ND FLOOR, 3 GOVT. PLACE (WEST), KOLKATA-001 2. !' /RESPONDENT-M/S DAYAL ROADLINES, 35, JAGAT BANERJEE GHAT ROAD, HOWRAH-711102 3. 5 6 / CONCERNED CIT 4. 6- / CIT (A) 5. !5, 5, KOLKATA / DR, ITAT, KOLKATA 6. / GUARD FILE. BY ORDER/ , /TRUE COPY/ / 5,