Dy. C.I.T.(TDS), RAIPUR (CG) V. M/S VANDANA VIDUT LTD., RAIPUR (CG)

MA 4/RPR/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4062 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 8 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 06-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS
• Section: 201(1); 194J

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER M.A. No. 04/RPR/2018 ( Arising out of ITA No. 313/RPR/2014 & 316/RPR/2014 ) Ǔनधा[रण वष[ / Assessment Year : 2012-13 & 2013-14 Dy. CIT (TDS) Raipur ........... आवेदक/Applicant बनाम / V/s. M/s Vandana Vidhyut Ltd. Vandana Building M.G. Road, Raipur (C.G) PAN : JBPVO 0347 E .......Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Shri Debashish Lahiri स ु नवाई कȧ तारȣख / Date of Hearing : 03.06.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 06.06.2022 2 MA No. 04/RPR/2018 आदेश / ORDER PER RATHOD KAMLESH JAYANTBHAI, AM: The present miscellaneous application has been filed by the revenue against the order passed by the Tribunal in ITA No. 313/RPR/2014 & 316/RPR/2014 dated 23/06/2016 for A.Y 2012-13 & 2013-14. In its application, the revenue has submitted as under:- “1. In this case order u/s 201(1) & 201(1A) was passed against the respondent and a demand of Rs. 11,69,153/- & Rs. 23,69,605/- was raised on account of non deduction of Tax u/s 194J for payment of technical services for transmission of electricity for the A.Y 2012-13 & 2013-14 respectively. The appellant preferred appeal in the ITAT against the CIT(Appeal)’s order. 2. Vide ITAT, Raipur’s order no. 313 & 316/RPR/2014 dated 23.06.2018 it was pronounced that since the issues involved in these appeals are similar and the appeals were heard together and were disposed off by this consolidated order in view of the CBDT’s instrument no. 21/2015 dated 10.12.2015 whereby it has provided that no departmental appeal shall be filed before the ITAT wherein the tax effect involved is less than Rs. 10 lakhs. 3. Since the tax effect involved in the issue in both the years is more than the prescribed limits, it is therefore, requested that the above order may be recalled in the interest of justice at the earliest.” 2. At the time of hearing of these Miscellaneous Applications the Ld. DR has stated that since the revised tax effect is low as per the instruction of Central Board of Direct Taxes, prayed for withdrawal of this MA in accordance with the direction of the board to reduce the litigations. As the issue at the time of disposal of appeal was on account of calculation of tax effect only which department has raised that it was above that limit at 3 MA No. 04/RPR/2018 that particular time but now the same is also revised. Thus, the ld. DR has asked for liberty to file again MA if any contrary finding is observed by the AO. 3. The ld. AR did not raise any specific objection in accepting the said prayer of withdrawal of misc. application by the department but stated that in the absence of any specific ground for MA the liberty is not required to be given as the effect mentioned in the MA proves that the same is below the revised tax limit prescribed by the Board. Even the MA of MA is not permitted as per the various judicial precedent and thus that liberty should not be granted. 4. We have persuaded the facts and arguments of the both the parties and based on the above observation the MA filed by the department is dismissed as withdrawn. Order pronounced in open court on 6 th June, 2022 Sd/- Sd/- RAVISH SOOD RATHOD KAMLESH JAYANTBHAI JUDICIAL MEMBER ACCOUNTANT MEMBER रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 6 th June, 2022 *Ganesh Kumar आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The Raipur (C.G) 4 MA No. 04/RPR/2018 4. The Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur. 5 MA No. 04/RPR/2018 Date 1 Draft dictated on Sr.PS/PS 2 Draft placed before author Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order