ARUN KUMAR AGRAWAL,SUNDARGARH vs. ITO(TDS), ROURKELA

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.04/CTK/2018 (नििाारण वषा / Assessment Year :2012-2013) Arun Kumar Agrawal, Vs. ITO(TDS) Rourkela Prop: M/s Tilak Trading Co., Main Road, Sundargarh TAN No. : BBNT 01032 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

यनधागररती की ओर से /Assessee by : Shri Damodar Pati, Advocate राजस्व की ओर से /Revenue by : Shri Subhendu Dutta, DR सुनवाई की तारीख / Date of Hearing : 12/09/2019 घोषणा की तारीख/Date of Pronouncement : 24/09/2019 आदेश / O R D E R Per L.P.Sahu, AM: This appeal has been filed by the assessee against the order of Commissioner of Income Tax (Appeals), Sambalpur, dated 05.09.2017 for the assessment year 2012-2013. 2. As per the office note, there is a delay of 22 days in filing the present appeal. In this regard, the assessee has filed an application for condonation of delay, to which ld. DR has no objection. We have gone through the application filed by the assessee and found that there is a reasonable cause for condonation of delay in filing the present appeal. Accordingly, we condone the delay and appeal of the assessee is heard finally.

2 ITA No.04/CTK/2018 3. The assessee has raised the following grounds of appeal :-

engaged in the business of trading of coal in the name and style of M/s

Tilak Trading Co. A TDS inspection was conducted in the business

premises of the assessee located at Main Road, Sundargarh on

18.02.2013 to verify the compliance in respect of Chapter XVIB &

XVIIBB of the Act. The ITO(TDS) held the assessee liable for TCS for an

amount of Rs.4,69,462/- u/s.206C(6) of the Act and further interest of

Rs.16,028/- u/s.206C(7) of the Act totaling to Rs.4,85,490/-. The

assessee preferred appeal before the CIT(A), however, the CIT(A)

dismissed the appeal of the assessee. Now, the assessee is in further

appeal before the CIT(A).

was incorporated for collection of TCS u/s. 206C of the I.T.Act and the

3 ITA No.04/CTK/2018 assessee has sold goods to the manufacture, who are authorized to

make such purchases and since it is a new levy, the assessee should not

have been saddled with tax liability. Therefore, ld. AR prayed that the

appeal of the assessee may kindly be allowed. To support his

contentions, ld. AR relied on the order of coordinate bench of the

Tribunal in case of M/s Tarini Minerals (P) Ltd., in ITA

No.476/CTK/2013, order dated26.05.2015.

below.

record, we find that the AO raised demand of Rs.4,64,475/-

u/s.206C(6) and Rs.16,208/- by way of interest u/s.206C(7) of the Act.

The CIT(A) observed that the assessee has obtained 27C forms from

certain buyers which cannot be considered to have been filed as per the

provisions of law. We have carefully gone through the findings

recorded by the CIT(A) in this regard and it is not found from the order

of CIT(A) that the assessee has obtained form 27C from all buyers

which has also not been submitted to the concerned CIT(A) within the

stipulated date. Considering the order of the coordinate bench of the

Tribunal in case of M/s Tarini Minerals (P) Ltd. (supra) as cited by the

ld. AR and the factual matrix of the present case, we remit the matter to

the file of AO for the verification as to whether the Form 27C has been

4 ITA No.04/CTK/2018 obtained by the assessee from all the buyers or not. Needless to say, the assessee shall be given reasonable opportunity of hearing. The assessee is directed to cooperate the AO for early disposal of the case. Accordingly, the grounds of appeal of the assessee are allowed for statistical purposes. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24/09/2019. Sd/- Sd/- (C.M.GARG) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 24/09/2019 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : अऩीऱाथी / The Appellant- . 1. Arun Kumar Agrawal, Prop: M/s Tilak Trading Co., Main Road, Sundargarh प्रत्यथी / The Respondent- 2. ITO(TDS) Rourkela आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. ववभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 5. गार्ग पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रयत //True Copy// (Senior Private Secretary) आयकर अपीऱीय अधिकरण, कटक / ITAT, Cuttack