Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 4232 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 11 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-01-2024
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Next Hearing Date
18-01-2024
Assessment Year
2012-2013
Appeal Filed On
07-02-2021
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No.27/Del/2021 Arising In ITA No.1340/Del/2016 Asstt. Year: 2012-13 Income Tax Officer, Ward-2(2), Ghaziabad Vs M/s RGB TGHCL JV, Arunima Palace, GH 4, Sector 4, Vasundhara, Ghaziabad (ASSESSEE) (RESPONDENT) PAN No. AAMFR 4681 A Assessee by : Mr. Akul Agarwal, Adv. Revenue by : Sh. Vivek Kumar, Sr. DR Date of Hearing: 19.01.2024 Date of Pronouncement: 22.01.2024 ORDER Per Dr. B. R. R. Kumar:- This Miscellaneous Application has been filed by the Revenue arising out of the order in ITA No.1340/Del/2016. 2. The Tribunal dismissed the appeal of the Revenue and affirmed the decision of the ld. CIT(A), who allowed the claim of the assessee on the ground that tax on the sum of Rs. 1.57 crores has been paid by M/s Tarunika Gaur Housing & Construction Ltd. Delhi, and held that there was no liability on the assessee to deposit any tax and hence, no merit in making disallowance u/s. 40(a)(ia). 3. Aggrieved with the order of the Tribunal, the Revenue filed Miscellaneous Application and pleaded that the spirit of MA No. 27/Del/2021 M/s RGB TGHCL JV 2 legislation for TDS provisions would be defeated, if the appellant firm be set free from TDS provisions by merely stating that the payment made by it, has been included in the income of the deductee. 4. By filing, such Miscellaneous Application, the Revenue by relying upon the judgment of Hon’ble High Court of Kerala in the case of Thomas George Muthoot vs. CIT, has over reached the ratio laid down by the Hon’ble Supreme Court in the case of M/s. Hindustan Coca Cola Beverage vs. CIT. 5. In the result, the miscellaneous application of the Revenue is dismissed. Order Pronounced in the Open Court on 22/01/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 22/01/2024 *NV, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI MA No. 27/Del/2021 M/s RGB TGHCL JV 3 Date 1. Draft Dictated on computer 19.01.2024 2. Draft placed before the author 19.01.2024 3. Draft placed before the other Member .01.2024 4. Approved Draft comes to the Sr.PS/PS .01.2024 5. Order uploaded on .01.2024 6. File sent to the Bench Clerk .01.2024 7. Date on which file goes to the Head Clerk. 8. Date on which file goes to the AR 9. Date of dispatch of Order.
