ITO WD-1(1), Ranchi V. Manoj Kumar Singh,

MA 8/RAN/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6688 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: M K CHOUDHARY

Judgement Text

1 MA NO. 08 /RAN/ 201 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S.SAINI , ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE , JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 0 8 /RAN/201 7 (ARISING OUT OF ITA NO. 230 /RAN/201 6 ) A.Y. : 2010 - 2011 ITO, WARD - 2(2 ), RANCHI V S MANOJ KUMAR SINGH , NEAR RAM JANKI MANDIR, BACHRA, CHATRA, JHARKHAND - 829201 P AN NO. : A ZFPS 4932 H (APPELLANT ) . RESPONDENT REVENUE BY :SHRI A.K.MOHANTY, JCIT ASSESSEE BY : SHRI M.K.CHOUDHARY , ADV DATE OF HEARING : 2 5 . 05 .201 8 DATE OF PRONOUNCEMENT : 28 . 05 .201 8 O R D E R PER PAVAN KUMAR GADALE, JM : TH IS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE ARISING OUT OF THE ORDER DATED 14 .12.2016 , PASSED BY THE TRIBUNAL IN ITA NO . 230 /RAN/201 6 . 2. BY THIS MISCELLANEOUS APPLICATION, LD. AR OF THE REVENUE SUBMITTED THAT THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. MD. TABARAK, REPORTED IN (JHA - HC) 2015 ITL 962 [2015] 234 TAXMAN 115 HAS DECIDED THE ISSUE OF DISALLOWANC E U/S.40(A)(IA) OF THE ACT RELATING TO NON - DEDUCTION OF TDS ON TRANSPORTING CHARGES PAID IN FAVOUR OF THE R E VENUE, 2 MA NO. 08 /RAN/ 201 7 THEREFORE, SUBMITTED THAT WHEN THE JURISDICTIONAL HIGH COURT HAS DECIDED THE ISSUE IN FAVOUR OF THE REVENUE, THE TRIBUNAL IS NOT CORRECT IN R ELYING THE DECISION IN THE CASE OF VICTOR SHIPPING SERVICES P. LTD. AD PRAYED FOR RECALL OF THE ORDER. 3 . CONTRA, LD. A R OPPOSED THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE . 4 . WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON P ERUSAL OF THE ORDER DATED 14 .12.2016 , IT IS CLEAR THAT WHILE DECIDING THE ISSUE THE TRIBUNAL HAS RELIED ON THE DECISION OF THE HONBLE ALLAHABAD HIGH COURT IN CASE OF CIT VS. VICTOR SHIPPING SERVICES PVT. LTD. 357 ITR 642 (ALL.). HOWEVER, WHEN THE JURISDIC TIONAL HIGH COURT HAS DECIDED THE ISSUE IN FAVOUR OF THE REVENUE, THE TRIBUNAL IS BINDING TO FOLLOW THE SAME. ACCORDINGLY, WE ARE OF THE CONSIDERED OPINION THAT THE MATTER SHOULD BE RE - HEARD ON THE GROUND RAISED BY THE ASSESSEE REGARDING DISALLOWANCE U/S.4 0(A)(IA) OF THE ACT RELATING TO NON - DEDUCTION OF TDS , ON THE BASIS OF THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. MD. TABARAK, REPORTED IN [2015] 234 TAXMAN 115. ACCORDINGLY, WE ALLOW THE MISCELLANEOUS APPLICATION OF THE REVENUE A ND RECALL THE ORDER OF THE TRIBUNAL DATED 14 .12.2016 TO THE EXTENT OF ADJUDICATING THE ISSUE OF DISALLOWANCE U/S.40(A)(IA) OF THE ACT RELATING TO NON - DEDUCTION OF TDS AFRESH. REGISTRY IS DIRECTED TO LIST THE CASE IN DUE COURSE. WE ORDER ACCORDINGLY. 3 MA NO. 08 /RAN/ 201 7 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 / 05 /201 8 SD/ - SD/ - ( N.S.SAINI ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER RANCHI, DATED 28 / 05 /201 8 PRAKASH KUMAR MISHRA , SR. PS COPY OF THE ORDER FORW ARDED TO : BY ORDER, //TRUE COPY// SR.PS, ITAT, RANCHI 1. THE APPELLANT ITO, WARD - 2(2), RANCHI 2. THE RESPONDENT MANOJ KUMAR SINGH, NEAR RAM JANKI MANDIR, BACHRA, CHATRA, JHARKHAND - 829201 3. THE CIT(A) CONCERNED 4. CIT , CONCERNED 5. DR, ITAT, RANCHI 6. GUARD FILE.