MR.NANJUNDA RENUKA ARADHYA,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(2)(1), BANGALORE

ITA 397/BANG/2018Status: DisposedITAT Bangalore31 May 2022AY 2010-1118 pages
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What did the Tribunal hold?

The ITAT admitted additional evidence regarding hire charges and restored the issue to the AO for re-examination. For service tax, the ITAT remitted the issue to the AO to verify if the service tax was collected from customers but not remitted to the government.

What were the facts?

The assessee, engaged in travel and car rental services, paid hire charges without deducting TDS and also had outstanding service tax. The Assessing Officer disallowed these amounts, which was upheld by the CIT(A). The assessee appealed to the ITAT.

What were the issues?

Whether the disallowance for non-deduction of TDS on hire charges is justified, and whether the disallowance for unpaid service tax under Section 43B is valid.

Which sections of the Income-tax Act were involved?

Section 194C,Section 40(a)(ia),Section 43B,Section 206AA,Section 145A

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, BANGALORE BENCHES “C”, BANGALORE

Before: Shri Chandra Poojari, AM & Shri George George K, JM

Hearing: 26.05.2022Pronounced: 31.05.2022

Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)’s order dated 06.11.2017. The relevant assessment year is 2010-2011. 2. Two issues are raised in this appeal – (i) whether the CIT(A) is justified in confirming the disallowance of Rs.1,75,91,805 on account of non- deduction of TDS on hire charges paid; (ii) whether the CIT(A) is justified in confirming the disallowance of service tax amounting to Rs.10,82,023 u/s 43B of the I.T.Act, which was not debited to the profit and loss account while computing the income of the assessee.

2 ITA No.397/Bang/2018. Sri.Nanjunda Renuka

The order continues below.

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