Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

M/S Shree Balaji Concepts, Margao vs. Income Tax Officer (International Txation), Ward -1, Panaji

The appeal of the assessee is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

…payee company is stated to have filed a loss return. Nevertheless, this fact needs to be verified by the Assessing Officer and if it is found to be so, the question of further recovery from the hands of the assessee company herein does not arise - vide (2007) 293 ITR 226 (Hindustan Coca Cola Beverage P. Ltd. v. Commissioner of Income-Tax). However, as far as levy of interest is concerned, it being an automatic one, the order of the Tribunal merits to be set aside as far as this aspect of the question is concerned. Accordingly, the assessment order regarding levy of interest has to undergo necessary modification t…

Smt. Anuradha Upadhyay, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…e former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…e former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…e former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable…

Suresh Upadhyay and Sons, Jabalpur vs. Income Tax Officer Ward 2(5)

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…e former, which has to be taken as having assumed finality. The finality of concluded proceedings cannot be lightly, if at all, disturbed (CIT v. Mtt. Ar. S. Ar. Arunachalam Chettiar [1953] 23 ITR 180 (SC); Hindustan Coca-Cola Beverage (P.) Ltd. v. CIT [2007] 293 ITR 226 (SC)), much less by raising contentious issues (also see: CIT v. D & H Sacheron Electrodes Ltd. [2008] 301 9 ITA Nos. 19-21/JAB/2017 (A.Ys. 2010-11 to 2012-13) Suresh Kumar Upadhyay & Sons and Ano. v. ITO ITR 20 (MP)). The Courts are in fact, even in the relevant proceedings, slow to adopt a construction which deprives the parties of valuable…

The ITO(TDS) Ward-3(3), Guntur vs. The Executive Engineer, Rural Water Supply Project

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीऱ सं./I.T.A.No.511/Viz/2013 & 512/Viz/2013 (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Income Tax Officer (Tds) Vs. Executive Engineer Ward-3(3) Rural Water Supply Project Guntur Viswanadhapuram Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2013 (Arising Out Of Ita No.511 & 512/Viz/2013) (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Executive Engineer Vs. Income Tax Officer (Tds) Rural Water Supply Project Ward-3(3) Viswanadhapuram Guntur Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

…d taxes there on is also an acceptable proposition, because, if the tax liability is discharged by the recipient and filed returns, in that case as per the Apex Court's decision in the case of Hindustan Coca Cola Beverages Pvt. Ltd vs. CIT, reported in (2007) 293 ITR 226 (SC), again the same tax need not be recovered again. It is also submitted by the AR that the recipients, wherever necessary obtained PAN numbers and filed revised TDS returns is a relevant point to be noted. Thus, taking totality of facts and circumstances into account and after reappraisal of the position in view of the submissions made and mat…

Smt Alicia Ninette Fialho Gonsalves, Ilhas vs. The Income Tax Officer, Ward - 1(3), Panaji

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No.82/Pan/2018 "नधा"रण वष" / Assessment Year : 2012-13 Smt. Alicia Ninette Fialho Gonsalves H.No.203, Villa Gonsalves, Chimbel, Ilhas, Goa – 403 006 .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Panaji Goa. ……""यथ" / Respondent Assessee By : Shri Jitendra Jain, Advocate Revenue By : Shri Sourabh Nayak, Sr. D.R. सुनवाई क" तार"ख / Date Of Hearing : 25.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 05.04.2022

…retrospective effect from 01.04.2005 i.e., the date of insertion of Section 40(a)(ia) of the Act. Apart from that, it was observed by the Hon’ble High Court that the Hon’ble Apex Court had way back in the case of Hindustan Coca Cola Beverage P. Ltd. vs. CIT, 293 ITR 226 (SC) even in absence of the “2nd proviso” to Section 40(a)(ia) of the Act, had held, that where a payee had already paid the tax, then, in such circumstances, the payer/deductor can only be asked to pay the interest qua the delay in depositing of the tax. Backed by the aforesaid position of law, we are of the considered view, that now when in the…

State Bank of India, Belgaum vs. ITO, (TDS), Belgaum

In the result, all these appeals of the assessee are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 32 to 34/PAN/2018 Assessment Years: 2012-13 to 2014-15 State Bank of India Vs. Income Tax Officer (TDS) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [AAACS8577K] (Appellant) (Respondent) Appellant by None Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 28.03.2022 Date of Pronouncement 31.03.2022 ORDER Per Bench: These captioned appeals are filed against the order of the Learned Commissioner of Income Tax (Appeals) - Belagavi, [here…

State Bank of India, Belgaum vs. ITO, (TDS), Belgaum

In the result, all these appeals of the assessee are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 32 to 34/PAN/2018 Assessment Years: 2012-13 to 2014-15 State Bank of India Vs. Income Tax Officer (TDS) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [AAACS8577K] (Appellant) (Respondent) Appellant by None Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 28.03.2022 Date of Pronouncement 31.03.2022 ORDER Per Bench: These captioned appeals are filed against the order of the Learned Commissioner of Income Tax (Appeals) - Belagavi, [here…

State Bank of India, Belgaum vs. ITO, (TDS), Belgaum

In the result, all these appeals of the assessee are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 32 To 34/Pan/2018 Assessment Years: 2012-13 To 2014-15 State Bank Of India Vs. Income Tax Officer (Tds) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [Aaacs8577K] (Appellant) (Respondent) Appellant By None Respondent By Smt. Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 31.03.2022 Order Per Bench: These Captioned Appeals Are Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Belagavi, [Hereinafter The “Ld. Cit(A)] Even Dt. 08/11/2017, For The Assessment Years 2012-13, 2013-14 & 2014-15, Challenging The Non-Compliance Of Provisions U/S 201(1)/(1A) Of The Income Tax Act, 1961 [Hereinafter “The Act’]. 2. Facts In Brief Are That The Appellant/Assessee State Bank Of India, Regional Business Office Is A Banking Company Engaged In The Business Of Banking. A Survey U/S 133A Of The Act Was Conducted At The Bank Premises To Verify Compliance With Tds/Tcs Provisions. The Ito Held That The Assessee Has Failed To Deduct Tax At Source On The Reimbursement Made Against Foreign Ltc To The Officers Of The Bank & Accordingly He Applied The Provisions Of Section 201(1) & 201(1A) Of The Act Treating The Assessee In Default U/S 201(1) & Charged Interest U/S 201(1A) Of The Act. In Respect Of The Assessment Year 2012-13, 2013-14 & 2014-15. 2.1. Aggrieved The Assessee Preferred An Appeal Before The Ld. Cit(A) Who Has Confirmed The Finding Of The Ao By Observing As Under:-

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 32 to 34/PAN/2018 Assessment Years: 2012-13 to 2014-15 State Bank of India Vs. Income Tax Officer (TDS) Regional Branch Office Belgaum Goaves, Hindwadi Belgaum – 590 011 [AAACS8577K] (Appellant) (Respondent) Appellant by None Respondent by Smt. Rijula Uniyal, Sr. D/R Date of Hearing 28.03.2022 Date of Pronouncement 31.03.2022 ORDER Per Bench: These captioned appeals are filed against the order of the Learned Commissioner of Income Tax (Appeals) - Belagavi, [here…

M/S.Swasthya Bikash Samittee vs. The Income Tax Officer

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

…h construction of a mere building? c) Whether in the facts and circumstances of the case, the learned ITAT has erred in law in relying upon the decision of Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v/s CIT reported as (2007) 293 ITR 226 that payee had included the receipts from assessee in its return of income and the assessee company could not be treated as assessee in default in view of insertion of proviso under Section 201(1) w.e.f. 01.07.2012? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is a…