EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, BILASPUR(CG) V. INCOME TAX OFFICER- (TDS), BILASPUR(CG)

SA 1/BIL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3524 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D LAHIRI
• Keywords: Application of stay; TDS
• Section: 133A; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI MUKUL K. SHRAWAT , JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER S.A. NO.1/ RPR./2015 ( ARISING OUT OF ITA NO. 49 / RPR ./ 201 5 ) ( ASSESSMENT YEAR : 20 13 - 14 ) THE EXECUTIVE ENGINE ER PUBLIC WORKS DEPARTMENT BEHIND TOWN HALL COLLECTORATE ROAD BILASPUR (C.G) PAN BPLO00458D APPELLANT V/S INCOME TAX OFFICER (TDS) BILASPUR (C.G) .... RESPONDENT ASSESSEE BY : SHRI G.S. AGRAWAL A/W SHRI SAMIR SINGH REVENUE BY : SHRI D. LAHIRI DATE OF HEARING 08.06.2015 DATE OF ORDER 08.06.2015 O R D E R PER SHAMIM YAHYA , A .M. BY WAY OF THIS STAY APPLICATION, THE ASSESSEE SEEKS STAY OF OUTSTANDING DEMAND OF TAX AND INTEREST AMOUNTING TO ` 53,53,918, FOR THE ASSESSMENT YEAR 2013 - 14. 2. THE ASSESSEE IS A GOVERNMENT DEPARTMENT RESPONSIBLE FOR CONS TRUCTION OF ROADS AND BRIDGES. TDS VERIFICATION PROCEEDINGS UNDER THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT 2 SECTION 133A OF THE INCOME TAX ACT, 1961 (FOR SHORT 'THE ACT' ) , WAS CONDUCTED BY THE REVENUE AUTHORITIES. THE REVENUE AUTHORITIES POINTED OUT THAT THE TDS UNDER SECTION 194J OF THE ACT, WAS NOT DEDUCTED. THE LEARNED CIT(A) HAS ALSO CONFIRMED THE ACTION OF THE ASSESSING OFFICER. NOW THE ASSESSEE SEEKS STAY OF DEMAND IN THIS CASE PENDING ADJUDICAT ION BY THE TRIBUNAL. 3. HAVING HEARD BOTH THE PARTIES, WE ARE OF THE CONSIDERED OPINION THAT THE ASSE SSEES STAY APPLICATION IS LIABLE TO BE DISMISSED. HOWEVER, THE ASSESSEE DESERVES EARLY HEARING. CONSEQUENTLY, WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON MERIT ON 15 TH JUNE 2015. NONE OF THE PARTIES SHALL SEEK ADJOURNMENT EXCEPT UNDER EXCEPTIO NAL AND BONA FIDE CIRCUMSTANCES. SINCE BOTH THE PARTIES HAVE BEEN INFORMED ABOUT THE DATE OF HEARING IN THE OPEN COURT, HENCE, THE ISSUANCE OF NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 4. IN THE RESULT, ASSESSEES STAY APPLICATION IS DISMISSED AND EARL Y HEARING IS GRANTED. ORDER PRONOUNCED IN THE OPEN COURT O N 8 TH JUNE 2015 SD/ - MUKUL K. SHRAWAT JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER RAIPUR , DATED : 8 TH JUNE 2015 THE EXECUTIVE ENGINEER PUBLIC WORKS DEPARTMENT 3 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE ; (2) THE REV ENUE; (3) THE CIT(A ) ; (4) THE CIT, BILASPUR CITY CONCERNED ; (5) THE DR, ITAT, RAIPUR (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY A SS ISTANT REGISTRAR ITAT, NAGPU R