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Facts
The revenue filed an appeal against the CIT(A)'s order deleting a disallowance under section 40(a)(ia) for the Assessment Year 2014-15, related to non-deduction of TDS on payments made to transporters. The assessee also filed cross-objections. A duplicate appeal (ITA No.164/Pat/2025) and corresponding cross-objection (No.06/Pat/2025) were identified and dismissed as infructuous.
Held
The Tribunal set aside the order of the CIT(A) and restored the issue of disallowance under section 40(a)(ia) to the Assessing Officer for fresh readjudication. Consequently, the cross-objections filed by the assessee (C.O. Nos. 6 & 7) were also dismissed as infructuous.
Key Issues
Whether the CIT(A) was correct in deleting the disallowance made by the Assessing Officer under section 40(a)(ia) for non-deduction of TDS on payments to transporters.
Sections Cited
Section 40(a)(ia)
AI-generated summary — verify with the full judgment below
is an appeal filed by the revenue against the order of ld. CIT(A)-2, dated 12.2.2019 of ld. CIT(A)-2, Patna in Appeal No.CIT(A),Patna-2/10155/2016-17 for the assessment year 2014-15. The assessee has filed cross objection No.07/Pat/2025 in the appeal filed by the revenue. is an appeal filed by the revenue’s appeal, which is identical to the appeal of the revenue in and C.O. No.06/Pat/2025 is the cross objection filed by the assessee in revenue’s appeal in .
At the time of hearing, it was fairly agreed by both the sides that the appeal filed by the revenue in ITA No.138/Pat/2019. It was also agreed that the cross objection No.06/Pat/2025 is also identical to the cross objection of the assessee in C.O. No.07/Pat/2025. It was fairly agreed by both the sides that the identical appeal in is liable to be dismissed treating the same as infructuous. Hence, appeal in ITA No.164/Pat/2025 and cross objection No.06/Pat/2025 stands dismissed as infructuous.
it was submitted by ld. Sr DR that the issue was against the action of the ld. CIT(A) in deleting the disallowance made by the Assessing Officer by applying the provisions of section 40(a)(ia) of the Act on account of non-deduction of TDS made to the transporters. It was P a g e 2 | 5
Ld. AR submitted that the cross objection filed by the assessee in C.O. Nos. 6 & 7 are in support of the order of the ld. CIT(A). As we have already set aside the order of ld. CIT(A0 and restored the issue to the file of the AO for readjudication, the cross objection filed by the assessee stands dismissed as infructuous.
In the result, appeal in stands partly allowed for statistical purposes and appeal in stands dismissed. The cross-objection No.6 & 7 stand dismissed as infructuous.
Order dictated and pronounced in the open court on 01/09/2025.
Sd/- sd/- (RAJESH KUMAR) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Patna : Dated 01/9/2025 B.k.Parida, , Sr. PS (OS) Copy of the Order forwarded to : 1. The Appellant : Asst. Commissioner of Income Tax, Circle-4, patna 2. The Respondent : M/s. Krishna Seeds, Ground Floor, Krishna Tower, Dr Kamal Ashraf Lane, S.P. Verma Road, Patna 3. The CIT(A)-2, Patna 4. Pr.CIT- 5. DR, ITAT,Patna 6. Guard file. //True Copy// By order
Asst.Registrar, Itat, Patna
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