The ACIT., CPC TDS-1, Ahmedabad V. Aaryavart Commodities Pvt. Ltd., Ahmedabad

MA 250/AHD/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4828 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 18-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A

Judgement Text

MA NO. 250/AHD/2018 ACIT VS AARYAVRAT COMMODITIES PVT LTD ASSESSMENT YEAR : 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH, AHMEDABAD [ BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT ] M.A. NO. 250/AHD/2018 (IN ITA NO. 2409/AHD/2016) ASSESSMENT YEAR: 2013-14 ASSTT. COMMISSIONER OF INCOME-TAX ................ ....... APPLICANT TDS-1, AHMEDABAD VS AARYAVRAT COMMODITIES PVT LTD ........... ...RESPONDENT 210, CHITRARATH COMPLEX, B/4, PRESIDENT HOTEL, OPP. MUNICIPAL MARKET, CG ROAD, AHMEDABAD [PAN : AAECA 7330 G] APPEARANCES BY MUDIT NAGPAL, FOR THE APPLICANT ASEEM L THAKKAR, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 15.03.2019 DATE OF PRONOUNCEMENT : 11.06.2019 O R D E R PER PRAMOD KUMAR, VP: 1. BY WAY OF THIS RECTIFICATION PETITION, THE APPLI CANT ASSESSING OFFICER POINTS OUT FOLLOWING MISTAKE IN OUR ORDER DATED 18 TH JUNE 2018:- PERUSAL OF THE ORDER OF THE HON'BLE ITAT, AHMEDABA D 'SMC BENCH, AHMEDABAD IN ITA NO. 2409/AHD/2016 DATED 18.06.2018 HAS NOT GONE INTO THE MERITS OF THE CASE AND ERRED IN LAW AND ON FACT S IN NOT CONSIDERING THE FACT THAT ON THE SAME ISSUE, THE HON'BLE GUJARAT HIGH CO URT IN THE CASE OF RAJESH KOURANI VS. UNION OF INDIA & OTHERS REPORTED IN (20 17) 83 TAXMAN.COM 137 (GUJARAT) JUDGEMENT DATED 20.06.2017 HAVE CLEARLY H ELD THAT PROVISIONS OF SECTION 200A ARE MACHINERY PROVISIONS AND THESE PRO VISIONS CANNOT OVERRIDE THE CHARGING PROVISIONS INSERTED W.E.F. 01.07.2012 BY SECTION 234E OF THE ACT. IN NUTSHELL, AS PER THE JUDGMENT OF HON'BLE GUJARAT HIGH COURT THE PROVISIONS OF SECTION 234E ARE CLEARLY OPERATIVE W.E.F. 01.06. 2012. IN SPITE OF CLEAR POSITION OF LAW AS ALSO PROPOUNDED BY THE HON'BLE J URISDICTIONAL HIGH COURT, STILL ASSESSEE'S APPEAL HAVE BEEN ALLOWED HOLDING T HE CONTRARY IN THE ASSESSEE'S CASE. MA NO. 250/AHD/2018 ACIT VS AARYAVRAT COMMODITIES PVT LTD ASSESSMENT YEAR : 2013-14 PAGE 2 OF 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL ON RECORD AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF THE AP PLICABLE LEGAL POSITION. 3. THE PLEA IS INDEED WELL TAKEN. IT WAS A MISTAKE , AN INADVERTENT MISTAKE THOUGH, NOT TO HAVE TAKEN INTO ACCOUNT THE RATIO OF HONBLE JURISDICTIONAL HIGH COURTS JUDGEMENT IN THE CASE OF RAJESH KOURANI VS. UNION O F INDIA [(2017) 83 TAXMANN.COM 137 (GUJ.)]. 4. IN VIEW OF THE ABOVE POSITION, WE HEREBY RECALL OUR ORDER DATED 18 TH JUNE 2018, AND DIRECT THE REGISTRY TO POST IT FOR HEARIN G DE NOVO ON 23 RD JULY 2019. ORDERED, ACCORDINGLY. 5. IN THE RESULT, THE APPLICATION IS ALLOWED. PRON OUNCED IN THE OPEN COURT TODAY ON THE 11 TH DAY OF JUNE, 2019. SD/- PRAMOD KUMAR (VICE PRES IDENT) AHMEDABAD, THE 11 TH DAY OF JUNE, 2019 **BT COPIES TO: (1) THE APPLICANT (2) THE RESPON DENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION ORDER PREPARED AS PER 2 PAGES M ANUSCRIPTS OF HONBLE VP.(ATTACHED)...11.06.2019 1. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER : .. 11.06.2019 2. OTHER MEMBER.. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S11.06.2019. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT11.06.2019. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S11.06.2019 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER 9. DATE OF DESPATCH OF THE ORDER