DCIT, CPC-TDS, GHAZIABAD V. TRIMURTY COLONIZERS & BUILDERS P LTD., Jaipur

MA 27/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5692 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 28-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SHIVANGI SAMDHANIC A
• Keywords: TDS

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM MA NO. 26/JP/19 ( ARISING OUT OF ITA NO. 19/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 TRIMURTY LANDCON INDIA PVT. LTD. 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE VS. THE DCIT-CPC-TDS, GHAZIABAD, (U.P.) LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/TAN NO.: JPRT0168E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT MA NO. 27/JP/19 ( ARISING OUT OF ITA NO. 20/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 TRIMURTY COLONIZERS & BUILDERS PVT. LTD. 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE VS. THE DCIT-CPC-TDS, GHAZIABAD, (U.P.) LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAACT 6613 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SHIVANGI SAMDHANI(C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/05/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 13/05/2019 VKNS'K@ ORDER M.A. NO. 26 & 27/JP/2019 TRIMURTY LANDCON INDIA PVT. LTD. & ORS. VS. DCIT 2 PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISC. APPLICATIONS HAVE BEEN FILED BY T HE RESPECTIVE ASSESSEES AGAINST THE CONSOLIDATED ORDER PASSED BY THE BENCH IN ITA NOS. 18 TO 20/JP/2017 DATED 29/10/2018. 2. THROUGH THESE M.A. PETITIONS, THE LD. AR OF THE ASSESSEE HAS DRAWN OUR ATTENTION TOWARDS THE TITLE OF THE CONSOL IDATED ORDER WHEREIN ONLY NAME OF ONE ASSESSEE I.E, TRIMURTY BUILDCON P LTD. WAS INADVERTENTLY MENTIONED AS AGAINST NAME OF THE RESP ECTIVE ASSESSEES I.E, TRIMURTY BUILDCON P LTD. (ITA NO. 18/JP/17), T RIMURTY LANDCON INDIA PVT. LTD. (ITA NO. 19/JP/17), AND TRIMURTY COLONIZE RS & BUILDERS P LTD (ITA NO. 20/JP/17) RESPECTIVELY. 3. WE HAVE GONE THROUGH THE CONSOLIDATED ORDER PA SSED BY THE BENCH AND FIND THAT THERE ARE THREE APPEALS FILED B Y SEPARATE ASSESSEES BELONGING TO THE SAME GROUP, THOUGH THE GROUNDS OF APPEAL HAVE BEEN SPECIFICALLY DISPOSED OFF RELATING TO THE THREE APP EALS, IN THE TITLE OF THE ORDER, NAME OF ONLY ONE ASSESSEE HAS BEEN MENTIONED AGAINST ALL THE THREE APPEALS. THE SAID MISTAKE IS APPARENT FROM R ECORD AND THE TITLE OF THE CONSOLIDATED ORDER SHOULD HEREBY READ AS UNDER: ITA NO. 18/JP/2017 FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O'K 'K'K 'K Z@ Z@Z@ Z@ ASSESSMENT YEAR : 2013-14 M.A. NO. 26 & 27/JP/2019 TRIMURTY LANDCON INDIA PVT. LTD. & ORS. VS. DCIT 3 TRIMURTY BUILDCON P LTD. C/O CA ABHSIHEK MISHRA, 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE CUKE CUKE CUKE VS. THE DCIT-CPC TDS, GHAZIABAD, (U.P.) LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA- -- -@THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA- -- -@ @@ @ PAN/TAN NO.: JPRT01277D VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ APPELLANT IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ RESPONDENT ITA NO. 19/JP/2017 FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O'K 'K'K 'K Z@ Z@Z@ Z@ ASSESSMENT YEAR : 2013-14 TRIMURTY LANDCON INDIA P LTD. C/O CA ABHSIHEK MISHRA, 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE CUKE CUKE CUKE VS. THE DCIT-CPC TDS, GHAZIABAD, (U.P.) LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA- -- -@THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA- -- -@ @@ @ PAN/TAN NO.: JPRT0168E VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ APPELLANT IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ RESPONDENT ITA NO. 20/JP/2017 FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O'K 'K'K 'K Z@ Z@Z@ Z@ ASSESSMENT YEAR : 2013-14 TRIMURTY COLONIZERS & BUILDERS P LTD. C/O CA ABHSIHEK MISHRA, 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE CUKE CUKE CUKE VS. THE DCIT-CPC TDS, GHAZIABAD, (U.P.) LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA- -- -@THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA- -- -@ @@ @ PAN/GIR NO.: AAACT 6613 K VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ VIHYKFKHZ@ APPELLANT IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ RESPONDENT AS AGAINST THE CURRENT TITLE WHICH READ AS UNDER: ITA NO. 18, 19 & 20/JP/2017 FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O FU/KZKJ.K O'K 'K'K 'K Z@ Z@Z@ Z@ ASSESSMENT YEAR : 2013-14 TRIMURTY BUILDCON P LTD. C/O CA ABHSIHEK MISHRA, 601, GEETA ENCLAVE, VINOBHA MARG, C-SCHEME, JAIPUR. CUKE CUKE CUKE CUKE VS. THE DCIT-CPC TDS, GHAZIABAD, (U.P.) M.A. NO. 26 & 27/JP/2019 TRIMURTY LANDCON INDIA PVT. LTD. & ORS. VS. DCIT 4 LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA LFKK;H YS[KK LA- -- -@THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA @THVKBZVKJ LA- -- -@ @@ @ PAN/TAN NO.: JPRT01277D VIH VIH VIH VIHYKFKHZ@ YKFKHZ@ YKFKHZ@ YKFKHZ@ APPELLANT IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ IZR;FKHZ@ RESPONDENT EXCEPT THE ABOVE CHANGE IN THE TITLE OF THE ORDER, THERE IS NO OTHER CHANGE IN THE TRIBUNAL ORDER DATED 29.10.2018. MISC PETITIONS DISPOSED OFF ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 13/05/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 13/05/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- A-TRIMURTY LANDCON INDIA PVT. LTD., JAIPUR. B- TRIMURTY COLONIZERS & BUILDERS PVT. LTD., JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT- CPC-TDS, GHAZIABAD, (U.P.) 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A. NO. 26 & 27/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR