What did the Tribunal hold?

The Tribunal followed its previous decision in similar group cases. It held that the assessee was not liable to deduct TDS on the bye-products of paddy given to millers for milling.

The assessees appealed against orders related to the deduction of TDS on bye-products of paddy given to millers for milling. The sole identical issue in all appeals concerned this TDS deduction.

What were the issues?

The key legal issue was whether the assessee was obligated to deduct Tax Deducted at Source (TDS) on the bye-products of paddy provided to millers for the milling process.

The Punjab State Cooperative… vs ACIT | ITAT Chandigarh 2018

आदेश/Order Per Bench:

The captioned appeals have been preferred by the assessees against the separate orders of the Commissioner of Income Tax (Appeals), Chandigarh [hereinafter referred to as CIT(A)].

ITA Nos. 850-571 & 572/Chd/2017- M/S Punjab State Cooperative Supply and Marketing Fed Ltd & Ors,Ropar 2

Through numerous grounds have been raised by the assessees in all

the appeals but the sole identical issue involved in all these appeals is

relating to deduction of TDS on the bye-products of paddy given to the

millers for milling. Since the issue in question is identical in all these

appeals, these were heard together and are being disposed of by this

common order.

At the outset, Counsel for the assessee has invited our attention to

the order dated 30.10.2018 passed on the issue in the group cases with a

lead case ‘ITO (TDS) Vs. The Distt. Manager, M/s Punjab Warehousing

Corporation, Sirhind & others’ in ITA Nos. 1309 & 1310/Chd/2016 and

has stated that the issue raised is squarely covered by the aforesaid

decision of the Tribunal.

The Ld. DR has strongly relied upon the findings of the Assessing

officer.

We find that the aforesaid decision of the Tribunal dated 30.10.2018

(supra) in the group cases with a lead case in ITA Nos. 1309 &

1310/Chd/2016, relied upon by the assessee, has recently been delivered

by this Bench of the Tribunal (Bench consisted by both of us), hence,

following the principle of consistency, the present appeals of the assessee

are decided accordingly and issue is decided in favour of the assessee by

holding that the assessee was not liable to deduct TDS on the bye-products

of paddy given to the millers for milling.

ITA Nos. 850-571 & 572/Chd/2017- M/S Punjab State Cooperative Supply and Marketing Fed Ltd & Ors,Ropar 3

All the appeals filed by the assessees, therefore, stand allowed. Order pronounced in the Open Court on 10.12.2018.

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 10.12.2018 “आर.के.”

आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

THE PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD.,ROPAR vs. ACIT (TDS), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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