Assistant Commissioner of Income Tax, Circle - 1(2)(1), Bengaluru v. Shri. Mohammed Imran, Bengaluru

ITA 1193/BANG/2017 | misc
Pronouncement Date: 15-11-2017 | Result: Allowed

Appeal Details

RSA Number 119321114 RSA 2017
Assessee PAN AQAPM6283H
Bench Bangalore
Appeal Number ITA 1193/BANG/2017
Duration Of Justice 5 month(s) 20 day(s)
Appellant Assistant Commissioner of Income Tax, Circle - 1(2)(1), Bengaluru
Respondent Shri. Mohammed Imran, Bengaluru
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2017
Appeal Filed By Department
Tags No record found
Order Result Allowed
Bench Allotted C
Tribunal Order Date 15-11-2017
Last Hearing Date 13-09-2017
First Hearing Date 13-09-2017
Assessment Year misc
Appeal Filed On 26-05-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH B E NGAL U R U BEFORE SHRI INTURI RAMA RAO ACCOUNTANT MEMBER AND SHRI LALIET KUMAR JUDICIAL MEMBER ITA NO. 1193/ BANG/ 201 7 (ASSESSMENT YEAR : 2012 - 13) ASST. COMMISSIONER OF INCOME - TAX CIRCLE 1(2)(1) BENGALURU. APPELLANT VS. SHRI MOHAMMED IMRAN NO.827 5 TH BLOCK 6 TH CROSS HBR LAYOUT BANASWADI BENGALURU - 560043. RESPONDENT PAN: AQAPM 6283 H APPELLANT BY : SHRI M.K.BIJU JCIT(DR) RESPONDENT BY : NONE. DATE OF HEA RING : 02/11/2017 DATE OF PRONOUNCEMENT : 15 /11/2017 O R D E R PER I NTURI RAMA RAO AM : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1 BENGALURU [CIT(A)] DATED 31/01/2017 FO R THE ASSESSMENT YEAR 2012 - 13. 2. THE REVENUE RAISED THE FOLLOWING GROUNDS OF APPEAL: ITA NO . 1193 /BANG/201 7 PAGE 2 OF 3 3. ON THE DATE OF HEARING NONE APPEARED ON BEHALF OF THE RESPONDENT - ASSESSEE DESPITE SERVICE OF NOTICE OF HEARING. THE ISSUE IN THE APPEAL RELATES TO LIABILITY TO DEDUCT TAX AT SOURCE ON ACCOUNT OF TRANSPORT CHARGES OF RS.3 06 31 608/ - . 4. ON APPEAL BEFORE THE CIT(A) THE CIT(A) ALLOWED THE APPEAL FOLLOWING THE RATIO LAID DOWN BY THE SPECIAL BENCH OF TRIBUNAL IN THE CASE OF M E RILYN SHIPPING & TRANSPORTS VS. ASST.CI T [ 136 ITD 23] . WE FIND THAT THE RATIO LAID DOWN BY SPECIAL BENCH OF TRIBUNAL IN THE CASE OF M E RILYN SHIPPING & TRANSPORTS ( SUPRA) AND THE HON BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. VECTOR SHIPPING SERVICES (P) LTD. REPORTED IN (2013) 357 ITR 642(ALL.) CAME TO BE REJECTED BY THE HON BLE SUPREME COURT IN THE CASE OF PALAM GAS SERVICE VS. CIT IN CIVIL APPEAL NO.5512 OF 2017 DATED 03/05/2017. RESPECTFULLY FOLLOWING THE ITA NO . 1193 /BANG/201 7 PAGE 3 OF 3 JUDGMENT OF THE HON BLE APEX COURT WE REVERSE THE ORDER OF THE CIT(A). 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER 201 7 S D/ - SD/ - ( LALIET KUMAR ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : B EN GAL URU D A T E D : 15 / 11 /2017 SRINIVASULU SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - 4 CIT 5 DR ITAT BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE