M/s. Jack N Jill, Dimapur v. Assistant Commissioner of Income Tax, Circle-Dimapur, Dimapur

ITA 477/GTY/2019 | 2016-2017
Pronouncement Date: 28-02-2020 | Result: Allowed

Appeal Details

RSA Number 47722314 RSA 2019
Assessee PAN AALFJ0244L
Bench Guwahati
Appeal Number ITA 477/GTY/2019
Duration Of Justice 1 month(s) 28 day(s)
Appellant M/s. Jack N Jill, Dimapur
Respondent Assistant Commissioner of Income Tax, Circle-Dimapur, Dimapur
Appeal Type Income Tax Appeal
Pronouncement Date 28-02-2020
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 28-02-2020
Assessment Year 2016-2017
Appeal Filed On 31-12-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL E-COURT GAUHATI BEFORE SHRI P.M. JAGTAP V.P & SHRI S.S. GODARA AM S. A. NO.01/GAU/2020 (IN ITA NO.477/GAU/2019) & ITA NO.477/GAU/2019 ( ASSESSMENT YEAR: 2016-17) M/S JACK N JILL DIMAPUR SOLO COMPLEX HAZI PARK ROAD HONGKONG MARKET DIMAPUR NAGALAND PIN-797112. VS. ACIT CIRCLE-DIMAPUR DIMAPUR /. /.PAN/GIR NO.: AALFJ0244L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SANJAY MODY CA RESPONDENT BY : SHRI JAYANTA MRIDHA JCIT SR. DR /DATE OF HEARING : 14/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER SHRI S.S. GODARA: THIS ASSESSEES STAY APPLICATION S.A NO.01/GAU/20 SEEKS TO RESTRAIN THE DEPARTMENT FROM EFFECTING OUTSTANDING DEMAND OF RS.3 74 133/- OUT OF THE TOTAL SUM OF RS.467379/- ARISING FROM BOTH THE LEARNED LOWER AUTHORITIES ACTION DISALLOWING/ADDING RENT PAYMENT OF RS.11 46 312/- FOR NON-DEDUCTION OF TDS DURING THE COURSE OF ASSESSMENT FRAMED ON 26.11.2018 AS AFFIRMED IN THE LOWER APPELLATE ORDER UNDER CHALLENGE. 2 S. A. NO.01/GAU/2020 & ITA NO.477/GAU/2019 M/S JACK N JILL DIMAPUR HEARD BOTH THE PARTIES. CASE FILE PERUSED. WITH BOTH THE PARTIES CONSENT WE PROCEED TO DECIDE THE ASSESSEES MAIN APPEAL ITA NO.477/GAU/2019. 3 COMING TO MERITS OF THE SOLE ISSUE OF CORRECTNESS OF SECTION 40(A)(IA) DISALLOWANCE OF RENT PAYMENT INVOLVING SUM OF RS.11 46 312/- WE NOTICE THAT THIS ASSESSEE-FIRM HAS MADE THE IMPUGNED PAYMENT TO THREE PARTIES SHARAF ZASELATUO SOLO SMT. LINDA SOLO AND SHRI T.K. ANGAMI. ALL OF THEM ENJOY SECTION 10(26) EXEMPTION SINCE BELONGING TO THE RECOGNISED SCHEDULED TRIBES UNDER THE CONSTITUTION (SCHEDULE TRIBES) ORDER 1950 AND CONSTITUTION (NAGALAND) SCHEDULE TRIBES ORDER 1970 UNDER ARTICLE 366 CLAUSE 25 OF THE CONSTITUTION OF INDIA. THAT BEING THE CASE THIS TRIBUNALS COORDINATE BENCH IN ITA NO.53/KOL/2017 M/S SHILLONG LAJONG VS. ACIT DECIDED ON 25.09.2019 HOLDS THAT SUCH PAYMENTS MADE TO EXEMPT ASSESSEES UNDER THE ACT DO NOT INVITE THE IMPUGNED DISALLOWANCE IN VIEW OF YET ANOTHER DECISION REPORTED AS [2015] 156 ITD 276(GAU-TRIB) TAMCHIKUSUK VS. ACIT. WE THUS DELETE THE IMPUGNED SECTION 40(A)(IA) RENT PAYMENT DISALLOWANCE ITSELF BY ADOPTING THIS PRECISE REASON ALONE. THE ASSESSEES MAIN APPEAL ITA NO.477/GAU/2019 IS ACCEPTED. 4. THE ASSESSEE MAIN APPEAL ITA NO.477/GAU/2019 IS ALLOWED AND ITS SA NO.01/GAU/20 STANDS RENDERED INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2020. SD/- SD/- (P. M. JAGTAP) (S. S. GODARA) VICE-PRESIDENT JUDICIAL MEMBER DATED: 28/02/2020 RS 3 S. A. NO.01/GAU/2020 & ITA NO.477/GAU/2019 M/S JACK N JILL DIMAPUR COPY OF ORDER FORWARDED TO: 1. M/S JACK N JILL DIMAPUR 2. ACIT CIRCLE-DIMAPUR DIMAPUR 3. THE CIT(A) 4. THE CIT 5. DR 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O I.T.A.T GAUHATI BENCHES GAUHATI .