SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

ITA 54/RJT/2023Status: DisposedITAT Rajkot04 August 2023AY 2016-17Bench: SHRI WASEEM AHMED (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)18 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that a liberal view should be taken if scrap was sold to a manufacturing concern that would use it for manufacturing purposes, provided the buyer furnished the requisite Form 27C. The matter was restored to the Assessing Officer for verification of these forms.

What were the facts?

The assessee, engaged in the business of selling scrap, was held liable for not collecting Tax Collected at Source (TCS) and failing to file the prescribed statement. The Assessing Officer and CIT(A) confirmed the tax liability and interest charges for multiple assessment years.

What were the issues?

Whether the assessee was liable for TCS on scrap sales when buyers provided declarations for manufacturing use, and if delay in filing declarations prejudiced the assessee's claim.

Which sections of the Income-tax Act were involved?

Section 206C,Section 206C(1A),Section 206C(7)

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Cases cited in this judgment(10)Show list

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Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED & SHRI SIDDHARTHA NAUTIYAL

For Appellant: Shri Mehul Ranpura, A.R
For Respondent: Shri Sanjeev Ranjan, Sr. DR
Hearing: 27.07.2023Pronounced: 04.08.2023

PER BENCH:- These bunch of appeals have been filed by the same assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short Ld. CIT(A)), National Faceless Appeal Centre (in short “NFAC”), Delhi in Order No. ITBA/NFAC/2/250/2022-23/1048209250(1) vide order dated 23.12.2022 passed for Assessment Years 2013-14 to 2016-17. 2. The assessee has taken the following grounds of appeal:-

Assessment Year 2013-14:- “1) The grounds of appeal mentioned hereunder are without prejudice to one another.

ITA Nos.51to54/Rjt/2023 Asst.Years –2013-14 to 2016-17 2)

The order continues below.

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