Oil & Natural Gas Corporation Ltd., Baroda V. The ACIT.,TDS Circle, Baroda

MA 94/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1575 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 17-01-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 22-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.94/AHD/2013 - AY 2009-10 ( IN #./ IN I.T.A. NO.611/AHD/2010) ( ( ')( ( ')( ( ')( ( ')( / / / / ASSESSMENT YEAR : 2009-10) OIL AND NATURAL GAS CORPORATION LTD. GENERAL MANAGER (F&A) WESTERN ONSHORE BASIN MAKARPURA ROAD BARODA 390 009 (ORIGINAL RESPONDENT) / VS. ACIT TDS CIRCLE BARODA 390 001 (ORIGINAL APPELLANT) !* #./+, #./ PAN/GIR NO. : AAACO 1598 A ( APPLICANT ) .. ( -.*/ / RESPONDENT ) ASSESSEE BY : SHRI S.N. SOPARKAR A.R. REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. $'0 1 & / / / / DATE OF HEARING : 17/1/2014 23) 1 & / DATE OF PRONOUNCEMENT : 05/02/2014 4 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE MISCELLANEOUS APPLICATI ON DATED 22/04/2013 AGAINST THE ORDER OF THIS TRIBUNAL (ITAT D BENCH AHMEDABAD) PASSED IN ITA NO.611/AHD/2010 FOR AY 2009-10, DATED 16/11/201 2. 2. IT IS SUBMITTED BY THE LD.COUNSEL FOR THE ASSESS EE THAT THE HONBLE ITAT D BENCH AHMEDABAD VIDE ORDER DATED 16/11/2012(SUP RA), WHILE ADJUDICATING THE ISSUE THOUGH CONSIDERED THE MAIN CONTENTION MAD E BY THE APPLICANT VIDE NOTE SUBMITTED ON SEISMIC JOB SERVICE CONTRACT, OVE RLOOKED THE ALTERNATIVE MA NO.94/AHD/2013 (IN ITA NO.611/AHD/2010) OIL AND NATURAL GAS CORPORATION LTD. VS. ACIT ASST.YEAR 2009-10 - 2 - CONTENTION OF THE APPLICANT (ORIGINAL RESPONDENT) I N THE VERY SAME NOTE THAT THE HONBLE SUPREME COURT IN HINDUSTAN COCA COLA BEVERA GES PVT.LTD. (293 ITR 226) HELD THAT IN CASE WHERE PAYEE HAVING PAID FULL TAX ON THE CONTRACTUAL AMOUNT RECEIVED, IT IS ONLY INTEREST THAT HAS TO BE PAID BY THE PAYER AND NOT THE DIFFERENTIAL TAX. IN SUPPORT OF THIS CONTENTION, T HE PAYEE CONTRACTOR HAD ALREADY PAID TAX ON THE AMOUNTS RECEIVED FROM THE APPLICANT . IT IS SUBMITTED THAT THE RETURN OF THE CONTRACTOR M/S.JAY BHARAT ASSOCIATES FOR AY 2009-10 WAS ALSO ATTACHED WITH THE NOTE. 3. ON THE CONTRARY, LD.SR.DR HAS OPPOSED THE APPLIC ATION. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT IN ITS WRITTEN NOTE AN ALT ERNATIVE PLEA WAS MADE WHICH IS REPRODUCED AS UNDER:- ALTERNATIVELY AND WITHOUT PREJUDICE IT IS RESPECTFULLY SUBMITTED THAT THE HONBLE SUPREME COURT IN HINDUSTAN COCA COLA BE VERAGES PVT.LTD. (293 ITR 226) HELD THAT IN CASES WHERE PAYEE HAVING PAID FULL TAX ON THE CONTRACTUAL AMOUNT RECEIVED, IT IS ONLY INTEREST TH AT HAS TO BE PAID BY THE PAYER AND NOT THE DIFFERENTIAL TAX. IT IS SUBM ITTED THAT ACCORDING TO ONGC, THE PAYEE CONTRACTOR HAS ALREADY PAID TAXES O N THE AMOUNTS PAID BY ONGC TO THEM. IN SUPPORT OF THE SAME, ITR OF THE CONTRACTOR M/S.J AY BHARATH ASSOCIATES FOR A.Y. 2009-10 IS ATTACHED HEREWITH FO R KIND PERUSAL OF THE HONBLE MEMBERS. IF NECESSARY, APPROPRIATE DIRECTI ONS BE ISSUED TO AO OF PAYEE TO VERIFY THE FACTS. 4.1. WE FIND THAT THIS SUBMISSION OF THE ASSESSEE H AS NOT BEEN ADVERTED IN THE ORDER OF THE TRIBUNAL(SUPRA), THEREFORE, WE RECALL OUR ORDER DATED 16/11/2012 PASSED IN ITA NO.611/AHD/2010 FOR AY 2009-10(SUPRA) AND THE REGISTRY IS MA NO.94/AHD/2013 (IN ITA NO.611/AHD/2010) OIL AND NATURAL GAS CORPORATION LTD. VS. ACIT ASST.YEAR 2009-10 - 3 - HEREBY DIRECTED TO FIX THE APPEAL FOR HEARING ON TH IS ISSUE FOR THE LIMITED PURPOSE OF CONSIDERING THE ALTERNATIVE CONTENTION O F THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDI CIAL MEMBER AHMEDABAD; DATED 05/ 02 /2014 7.., '.../ T.C. NAIR, SR. PS 4 1 -&8 98)& 4 1 -&8 98)& 4 1 -&8 98)& 4 1 -&8 98)&/ COPY OF THE ORDER FORWARDED TO : 1. */ / THE APPLICANT. 2. -.*/ / THE RESPONDENT. 3. ## & $: / CONCERNED CIT 4. $:() / THE CIT(A)-VI, BARODA 5. 8'%; -& , , / DR, ITAT, AHMEDABAD 6. ;( <0 / GUARD FILE. 4$ 4$ 4$ 4$ / BY ORDER, .8& -& //TRUE COPY// = == =/ // / #+ #+ #+ #+ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 31.1.14(DICTATION-PAD 5-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.2.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.5.2.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 5.2.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER