A.C.I.T Cir - 52,Kol., Kolkata v. Madhya Kolkata Siolpangan., Kolkata

ITA 1835/KOL/2012 | 2006-2007
Pronouncement Date: 31-07-2014

Appeal Details

RSA Number 183523514 RSA 2012
Assessee PAN AAAJM0216A
Bench Kolkata
Appeal Number ITA 1835/KOL/2012
Duration Of Justice 1 year(s) 7 month(s) 20 day(s)
Appellant A.C.I.T Cir - 52,Kol., Kolkata
Respondent Madhya Kolkata Siolpangan., Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 31-07-2014
Appeal Filed By Department
Bench Allotted A
Tribunal Order Date 31-07-2014
Assessment Year 2006-2007
Appeal Filed On 10-12-2012
Judgment Text
A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . . . ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' ) [BEFORE SHRI P. K. BANSAL AM & SHRI MAHAVIR SINGH JM] !$ / I.T.A NO.1835/KOL/2012 #% &'/ ASSESSMENT YEAR: 2006-07 ASSISTANT COMMISSIONER OF INCOME-TAX VS. MADHYA K OLKATA SIOLPANGAN CIRCLE-52 KOLKATA. (PAN:AAAJM0216A) ()* /APPELLANT ) (+ )*/ RESPONDENT ) C.O. NO.79/KOL/2014 IN ITA NO.1835/KOL/2012 #% &'/ ASSESSMENT YEAR: 2006-07 MADHYA KOLKATA SIOLPANGAN VS. ASSISTANT COMMISSIONER OF INCOME-TAX (CROSS OBJECTOR) (RESPONDENT) DATE OF HEARING: 31.07.2014 DATE OF PRONOUNCEMENT: 31.07.2014 FOR THE APPELLANT: SHRI SANJAY MUKHERJEE JDIT SR. DR FOR THE RESPONDENT: S/SHRI S. L. KOCHAR & ANIL K OCHAR ADVOCATES / ORDER PER SHRI MAHAVIR SINGH JM : THIS APPEAL BY REVENUE AND CROSS OBJECTION BY ASSES SEE ARE ARISING OUT OF ORDER OF CIT(A)-XXXIII KOLKATA IN APPEAL NO. 64/CIT(A)-XXXI II/AC.CIR-52 KOL/08-09 DATED 17.09.2012. ASSESSMENT WAS FRAMED BY DY. CIT CIRC LE-52 KOLKATA U/S. 143(3) OF THE INCOME- TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEARS 2006-07 VIDE HIS ORDER DATED 27.06.2008. 2. THE ONLY ISSUE IN THIS APPEAL OF REVENUE IS AGAI NST THE ORDER OF CIT(A) IN DELETING THE DISALLOWANCE MADE BY AO IN RESPECT TO PAYMENT OF CO NVERSION CHARGES AND PORT CLEARING CHARGES FOR NON-DEDUCTION OF TDS U/S. 194J AND 194C OF THE ACT BY INVOKING PROVISION OF SECTION 40(A)(IA) OF THE ACT RELYING ON THE DECISIO N IN THE CASE OF MERILYN SHIPPING & TRANSPORT LTD. VS. ACIT ITA NO. 477/VIZAG/2008 OF SPECIAL BE NCH OF ITAT VISHAKAPATNAM. . 2 ITA NO1835/K/2012 MADHYA KOLKATA SIOLPANGAN AY 2006-07 3. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE AS WELL AS LD. SR. DR FAIRLY CONCEDED THAT THE DECISION IN THE CASE OF MERILYN SHIPPING & TRAN SPORT LTD. SUPRA HAS BEEN REVERSED BY HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CO MMISSIONER OF INCOME TAX VS. CRESCENT EXPORT SYNDICATE IN ITAT NO. 20 OF 2013 IN GA 190 OF 2013 DATED 3 RD APRIL 2013 WHEREIN IT IS HELD THAT THE ENTIRE PAY MENT I.E. PAID AS WELL AS PAYABLE ARE SUBJECT TO TDS. THE CIT(A) HAS PASSED HIS DECISION BASED ON T HE DECISION OF MERILYN SHIPPING & TRANSPORT LTD. SUPRA WHICH IS REVERSED. LD. COUN SEL FOR THE ASSESSEE STATED THAT ON MERITS CIT(A) HAS NOT DECIDED THE ISSUE WHETHER ASSESSEE I S AT ALL LIABLE FOR TDS OR NOT. IN SUCH CIRCUMSTANCES WE REVERSE THE ORDER OF CIT(A) ON TH IS ISSUE OF PAID OR PAYABLE BUT SET ASIDE THE DISALLOWANCE TO THE FILE OF CIT(A) FOR FRESH AD JUDICATION ON MERITS. APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 4. C.O. OF ASSESSEE IS TIME BARRED BY 544 DAYS WHI CH IS SUPPORTIVE OF THE ORDER OF CIT(A) AND NO NEW ISSUE IS RAISED IN THE SAME. AS THE CO IS TIME BARRED BY 544 DAYS AND NO REASONABLE CAUSE IS SHOWN WE DISMISS THE SAME AS U NADMITTED. 5. IN THE RESULT THE APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES AND CO OF ASSESSEE IS DISMISSED. 6. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- . . . . ' #!' ' #!' ' #!' ' #!' (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST JULY 2014 -. #/0 #1 JD.(SR.P.S.) 2 +##3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT ACIT CIRCLE-52 KOLKATA. 2 + )* / RESPONDENT MADHYA KOLKATA SIOLPANGAN 314 BARKHO LA MUKUNDUPUR KOLKATA-700 099. 3 . # ( )/ THE CIT(A) KOLKATA 4. 5. # / CIT KOLKATA 3:#; +# / DR KOLKATA BENCHES KOLKATA 3 +#/ TRUE COPY