Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

293 ITR 226Supreme Court of India2007#108 most cited

What is Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT authority for?

The deductor cannot be treated as an assessee-in-default under Section 201(1) if the deductee has already paid the tax or offered the impugned receipts in their return of income. However, interest under Section 201(1A) for delayed deposit of tax can still be levied up to the date of filing of the return of income by the deductee.

576

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2008 to 2026.

Also referred to as

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT · 293 ITR 226 · Section 201(1) assessee in default · Section 201(1A) interest · tax paid by deductee · deductor not in default · TDS non-deduction liability · Section 194C · CBDT Circular S/2013

Sections most often in play

Section 201(1A)Section 194CSection 201(1)Section 40(a)(ia)Section 143(3)Section 201Section 139Section 250

Issues it is cited on

interest under section 201(1a)section 271csection 201(1)assessee in defaultsection 201(1a)section 201section 194csection 20section 194section 19section 40(a)(ia)section 40(a)

Judgments citing Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

Vodafone Spacetel Limited, Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 307/CTK/2014[2011-12]Status: DisposedITAT Cuttack11 Aug 2017AY 2011-12

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

Vodafone Spacetal Ltd, Bhubaneswar vs. ACIT(TDS), Bhubaneswar

In the result, ITA No.307/CTK/2014, ITA No

ITA 3/CTK/2014[2009-10]Status: DisposedITAT Cuttack11 Aug 2017AY 2009-10

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

For Appellant: Shri Sparsh Bhargava, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 133ASection 194Section 194HSection 194J

…आयकर अपील"य अ"धकरण, कटक "यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.03, 04, 307 & 308/CTK/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. ACIT (TDS), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCE 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee by : Shri Sparsh Bhargava, AR राज"व क" ओर से /Revenue by : Shri A.K.Mohapatra,…

ITO (OSD) TDS-3(1), Mumbai vs. Vodafone Essar Ld, Mumbai

Appeal stands dismissed

ITA 157/MUM/2010[2009-10]Status: DisposedITAT Mumbai02 Aug 2017AY 2009-10

Bench: S/Shri Rajendra & Saktijit Deyआयकर आयकर अपील अपील संसंसंसं/ Ita No. 155-157/Mum/2010: आयकर आयकर अपील अपील िनधा"रण वष" वष"/Assessment Year:2007-08 To 2009-10 िनधा"रण िनधा"रण िनधा"रण वष" वष" Income Tax Officer (Osd)-Tds-3(1) M/S. Vodafone Essar Ltd. 10Th Floor, Smt. K.G. Mittal Ayurvedic Penninsula Corporate Park Hospital Building, Vs. Ganpatrao Kadam Marg, Lower Parel Charni Road (W), Mumbai-400 002. Mumbai-400 013. Pan:Aaacu 5332 B (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri B.S. Bisht Assessee By: Shri P.J. Pardiwala & Sh.Vivek Parekh सुनवाई क" तारीख / Date Of Hearing: 28/07/2017 घोषणा क" तारीख / Date Of Pronouncement: 02.08.2017 आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य, राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra A.M.- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 18.03.2009,Of Cit(A)-14,Mumbai The Assessee Has Filed The Appeals For The Above Mentioned Assessment Years(Ay.S).Assessee Company Is Engaged In The Business Of Providing Cellular Services In The Region Of Mumbai & Kalyan Circles. As The Issues Involved In Both The Appeals Deal With The Identical Questions,Therefore,We Are Adjudicating Them Together.

For Appellant: Shri P.J. Pardiwala & Sh.Vivek ParekhFor Respondent: Shri B.S. Bisht
Section 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)

…r the provisions of section 202 of the Act deduction of tax at source is only one of the modes of recovery of tax.In other words, the purpose of TSD provisions is only to ensure early recovery of tax. In the case of Hindustan Coca-Cola Beverages Private Ltd.,(293 ITR 226)the Hon’ble Supreme Court has dealt with the issue of deduction of tax by the deductee with regard to payments received from the deductor. The Hon’ble court had held that where the didactic, recipient of income pays tax on the amount received from the deductor,the Department once again cannot recover tax from the deductor on the same income by tr…

Usha Sharma, New Delhi vs. ITO (International Taxation), New Delhi

In the result, the appeal and stay application of the assessee are dismissed

ITA 6564/DEL/2016[2015-16]Status: DisposedITAT Delhi31 Jul 2017AY 2015-16

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 194Section 195Section 195(1)Section 201Section 201(1)

…. (2000), 245 ITR 322 (Madras). 4.13 Liability u/s 201(1) and u/s 201(1A) is absolute. The plea of bona fide belief and reasonable cause are not relevant. It has been held by the Hon'ble Supreme Court in the case of M/s Hindustan Coca- Cola Beverages vs. CIT 293 ITR 226 that liability u/s 201(1A) is mandatory. The payment of interest is not a penal provision and the plea, that the default is not intentional is not acceptable. (It has been so held by the Hon'ble Delhi High Court in the case of M/s CIT vs. Premnath Motors Pvt. Ltd. (2002) 120 Taxman 584 Delhi). Further, it has been held by the Hon'ble Delhi High C…

The Principal Commissioner of Income Tax vs. Sri.Satish Rajapur

Appeal stands allowed in part

ITA/100047/2016HC Karnataka18 Jul 2017

Bench: This Court Assailing The Order Dated 24.09.2015 Passed By The Income Tax Appellate Tribunal, Bengaluru (Hereinafter Referred To As The ‘The Tribunal’).

Section 260ASection 40

…: 1 : IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF JULY, 2017 PRESENT THE HON’BLE MR.JUSTICE A.S.BOPANNA AND THE HON’BLE DR.JUSTICE H.B. PRABHAKARA SASTRY INCOME TAX APPEAL No.100047/2016 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, KALABURAGI. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BALLARI. …APPELLANTS (BY SRI.Y.V.RAVIRAJ, ADV.) A N D : SRI. SATISH RAJAPUR, PROP:RAJAPUR MINERALS, III FLOOR, RAJAPUR INN, BELLARI ROAD, J.P NAGAR, HOSAPETE, PAN:AEZPR…

M/S. Rukmani Infra Projects Pvt. Ltd., Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, appeals of the assessee

ITA 445/CTK/2015[2013-14]Status: DisposedITAT Cuttack14 Jul 2017AY 2013-14
For Appellant: NoneFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 194HSection 201Section 201(1)Section 40

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.444&445/CTK/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/s Rukmani Infra Projects Pvt. Vs. ACIT, (TDS-1), Ltd., 242, District Centre, Bhubaneswar Chandrasekharpur, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCH 3970 L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 13/07/2017 घोषणा की तारीख/Date of P…

M/S. Rukmani Infra Projects Pvt. Ltd., Bhubaneswar vs. ACIT(TDS-1), Bhubaneswar

In the result, appeals of the assessee

ITA 444/CTK/2015[2011-12]Status: DisposedITAT Cuttack14 Jul 2017AY 2011-12
For Appellant: NoneFor Respondent: Shri D.K.Pradhan, DR
Section 133ASection 194HSection 201Section 201(1)Section 40

…आयकर अपीलीय अधधकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI N.S.SAINI, AM & SHRI PAVAN KUMAR GADALE, JM आयकर अपील सं./ITA No.444&445/CTK/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/s Rukmani Infra Projects Pvt. Vs. ACIT, (TDS-1), Ltd., 242, District Centre, Bhubaneswar Chandrasekharpur, Bhubaneswar स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AABCH 3970 L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 13/07/2017 घोषणा की तारीख/Date of P…

ITO, WD-58(1), Kolkata vs. M/S Itd-Itd Cem Jv (Consortium of Itd Itd Cementation), Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1462/KOL/2014[2011-12]Status: DisposedITAT Kolkata12 Jul 2017AY 2011-12
For Appellant: Disha Kedia, ACAFor Respondent: Shri Sourabh Kumar, Addl. CIT (DR)
Section 133A(1)Section 194ASection 194CSection 194ISection 201(1)

…from running accounts bills and the assessee did not make any payments to AAI and in support of which copies of extracts as SOF were submitted and relied on the decision of Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P) Ltd. reported in 293 ITR 226 and submitted the revenue cannot recover tax from deductor when the deductee has already paid tax on the said amount. In view of the same, the CIT(A) 4 sought remand report from the AO. The AO stated in its remand report that the AAI confirmed regarding rental payments and deductions made from the assessee running accounts bills. The CIT(A) confr…

Commissioner of Income Tax Del vs. M/S I.T.C. Ltd

ITA/77/2005HC Delhi04 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 194Section 201Section 260ASection 271C

…ITA 73, 75, 77 to 82, 86, 100, 113, 123, 200, 561, 633 and 688 of 2005 Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-9 to 24 + ITA 73/2005, ITA 75/2005, ITA 77/2005, ITA 78/2005, ITA 79/2005, ITA 80/2005, ITA 81/2005, ITA 82/2005, ITA 86/2005, ITA 100/2005, ITA 113/2005, ITA 123/2005 ITA 200/2005, ITA 561/2005 & CM APPL. Nos. 10469/2005 & 10470/2005, ITA 633/2005, ITA 688/2005 & CM APPL. 11621/2005 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior…

Commissioner of Income Tax Del vs. M/S I.T.C. Ltd

ITA/73/2005HC Delhi04 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 194Section 201Section 260ASection 271C

…ITA 73, 75, 77 to 82, 86, 100, 113, 123, 200, 561, 633 and 688 of 2005 Page 1 of 15 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-9 to 24 + ITA 73/2005, ITA 75/2005, ITA 77/2005, ITA 78/2005, ITA 79/2005, ITA 80/2005, ITA 81/2005, ITA 82/2005, ITA 86/2005, ITA 100/2005, ITA 113/2005, ITA 123/2005 ITA 200/2005, ITA 561/2005 & CM APPL. Nos. 10469/2005 & 10470/2005, ITA 633/2005, ITA 688/2005 & CM APPL. 11621/2005 COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Mr. Deepak Anand, Junior…

ACIT, Jaipur vs. R.F. Properties Pvt. Ltd., Jaipur

In the result, appeal of Assessee in ITA No

ITA 565/JPR/2015[2010-11]Status: DisposedITAT Jaipur29 Jun 2017AY 2010-11
For Appellant: Shri Rajive Sahai & Shri Ashish SharmaFor Respondent: Smt. Roshanta Meena (Addl. CIT)
Section 201Section 201(1)

…pts in their respective returns and paid to due tax thereon. Now, the issue required to be adjudicated is whether the Ld. CIT(A) has rightly applied the ratio of the Hon’ble Supreme Court rendered in the case of Hindustan Coca-Cola Pvt. Ltd Beverage vs. CIT 293 ITR 226. For the sake of M/s R.F. Properties Pvt. Ltd. (Now Known as World Trade Park Ltd), Jaipur. clarity it would be the relevant that the provisions of Act, i.e. section 201 is reproduced herein for the sake of clarity, Section 201 of the Act speaks as under:- “201. Consequences of failure to deduct or pay [(1) where any person, including the princ…

R.F. Properties Pvt. Ltd., Jaipur vs. ACIT, Jaipur

In the result, appeal of Assessee in ITA No

ITA 483/JPR/2015[2010-11]Status: DisposedITAT Jaipur29 Jun 2017AY 2010-11
For Appellant: Shri Rajive Sahai & Shri Ashish SharmaFor Respondent: Smt. Roshanta Meena (Addl. CIT)
Section 201Section 201(1)

…pts in their respective returns and paid to due tax thereon. Now, the issue required to be adjudicated is whether the Ld. CIT(A) has rightly applied the ratio of the Hon’ble Supreme Court rendered in the case of Hindustan Coca-Cola Pvt. Ltd Beverage vs. CIT 293 ITR 226. For the sake of M/s R.F. Properties Pvt. Ltd. (Now Known as World Trade Park Ltd), Jaipur. clarity it would be the relevant that the provisions of Act, i.e. section 201 is reproduced herein for the sake of clarity, Section 201 of the Act speaks as under:- “201. Consequences of failure to deduct or pay [(1) where any person, including the princ…

ITO, New Delhi vs. M/S. Spel Securities Ltd., New Delhi

In the result the appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 3277/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jun 2017AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kamble

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. V. Raja Kumar, Sr. D.R
Section 194CSection 194HSection 40

…e submitted that 6 ITA No. 3206/Del/2013 AY 2009-10 since the payee has already offered the commission income to tax, therefore, in view of the decision of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Private Ltd vs. CIT reported in 293 ITR 226 no disallowance can be made under section 40(a)(ia) of the Income Tax Act. 9. The learned DR on the other hand heavily relied on the order of the AO and the CIT(A). 9.1. We have considered the rival arguments made by both the sides, perused the orders of the AO as well as CIT(A) and the paper book filed on behalf of the assessee. We have also con…

M/S. Spfl Securities Ltd., New Delhi vs. ITO, New Delhi

In the result the appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 3206/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jun 2017AY 2009-10

Bench: Shri R. K. Panda & Ms. Suchitra Kamble

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. V. Raja Kumar, Sr. D.R
Section 194CSection 194HSection 40

…e submitted that 6 ITA No. 3206/Del/2013 AY 2009-10 since the payee has already offered the commission income to tax, therefore, in view of the decision of the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Private Ltd vs. CIT reported in 293 ITR 226 no disallowance can be made under section 40(a)(ia) of the Income Tax Act. 9. The learned DR on the other hand heavily relied on the order of the AO and the CIT(A). 9.1. We have considered the rival arguments made by both the sides, perused the orders of the AO as well as CIT(A) and the paper book filed on behalf of the assessee. We have also con…

New Holland Fiat (I) P.Ltd, Mumbai vs. Dci RG 10(1), Mumbai

ITA 7574/MUM/2012[2008-09]Status: DisposedITAT Mumbai03 May 2017AY 2008-09
For Appellant: S/Shri Paras Savla & Harsh Kapadia-ARFor Respondent: S/Shri Mahesh Kumar & Suman Kumar -DR
Section 143(3)Section 254(1)

…2012). He further argued that in view of the second proviso to section 40 the assessee should be provided relief. In that regard he placed reliance on the cases of Ansal Landmark Township Private Ltd. (377 ITR 635), Hindustan Coca -Cola Beverages Private Ltd (293 ITR 226). It was also argued that the AO had not appreciated that out of the payment of Rs. 8.25 lakhs the assessee had claimed deduction of Rs. 32,887/-, that the balance amounts were not at all claimed as deduction. The DR left the issue to the discretion of the bench. 4.3.After considering the submission of the assessee we are of the opinion that the…

ITO, (TDS), WD-59(4), Kolkata vs. M/S Tea Board, Kolkata

In the result, both the appeals filed by the Revenue (ITA No

ITA 1455/KOL/2014[2009-2010]Status: DisposedITAT Kolkata05 Apr 2017AY 2009-2010

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1454&1455/Kol/2014 ("नधा"रण वष" /Assessment Year:2009-2010) Ito(Tds), Ward-59(4), Kolkata Vs. M/S Tea Board, 10B, Middleton Row, 14, Btm Sarani, Kolkata-71 Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaajt 2422 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Manoj Katkurka, Advocate Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 02/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 05/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am The Captioned Two Appeals Filed By The Revenue, Pertaining To The Assessment Year 2009-2010 (Fy:2008-09. Q.4, Form-26Q-For A.Y. 2009- 10) & ( Fy:2008-09. Q.3, Form-26Q- For A.Y.2009-10), Are Directed Against The Order Passed By Ld. Cit(A)-I, Kolkata In Appeal No.559/Cit(A)-I/W-59(4)/2011-12, Dated 28.02.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 201(1)/201(1A) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 18.03.2011 & 14.03.2011 Respectively. 2. Since These Two Appeals ( For Different Quarters Within One A.Y.2009-10), Filed By The Revenue, Relate To Same Assesse, Same Assessment Year & Common Issues Involved, Therefore These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. The Facts Mentioned In Revenue`S Appeal In Ita 1454/Kol/2014 Are Taken Into Consideration For Deciding All The Appeals, That Is, Taken By Us As A Lead Case.

For Appellant: Shri Manoj Katkurka, AdvocateFor Respondent: None
Section 194CSection 194JSection 201Section 201(1)

…d submission filed by the Appellant. The A.O is accordingly directed to consider the submissions same. Further in respect of short deduction the Appellant claim is to be allowed in view of decision of the Supreme Court in Hindustan Beverages Pvt Ltd vs CIT in 293 ITR 226, the A.O. should therefore give benefit to the Appellant where such payment has been offered to tax by the recipient. However in the above two cases of admitted Short deduction of tax Rs.2,48,486/- and other instances where there is short deduction, the Appellant would still be liable for payment of interest. The A.O is therefore directed to cons…

ITO, (TDS), WD-59(4), Kolkata vs. M/S Tea Board, Kolkata

In the result, both the appeals filed by the Revenue (ITA No

ITA 1454/KOL/2014[2009-2010]Status: DisposedITAT Kolkata05 Apr 2017AY 2009-2010

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1454&1455/Kol/2014 ("नधा"रण वष" /Assessment Year:2009-2010) Ito(Tds), Ward-59(4), Kolkata Vs. M/S Tea Board, 10B, Middleton Row, 14, Btm Sarani, Kolkata-71 Kolkata-700001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aaajt 2422 P .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Manoj Katkurka, Advocate Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 02/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 05/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am The Captioned Two Appeals Filed By The Revenue, Pertaining To The Assessment Year 2009-2010 (Fy:2008-09. Q.4, Form-26Q-For A.Y. 2009- 10) & ( Fy:2008-09. Q.3, Form-26Q- For A.Y.2009-10), Are Directed Against The Order Passed By Ld. Cit(A)-I, Kolkata In Appeal No.559/Cit(A)-I/W-59(4)/2011-12, Dated 28.02.2014, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 201(1)/201(1A) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 18.03.2011 & 14.03.2011 Respectively. 2. Since These Two Appeals ( For Different Quarters Within One A.Y.2009-10), Filed By The Revenue, Relate To Same Assesse, Same Assessment Year & Common Issues Involved, Therefore These Have Been Clubbed & Heard Together & A Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity. The Facts Mentioned In Revenue`S Appeal In Ita 1454/Kol/2014 Are Taken Into Consideration For Deciding All The Appeals, That Is, Taken By Us As A Lead Case.

For Appellant: Shri Manoj Katkurka, AdvocateFor Respondent: None
Section 194CSection 194JSection 201Section 201(1)

…d submission filed by the Appellant. The A.O is accordingly directed to consider the submissions same. Further in respect of short deduction the Appellant claim is to be allowed in view of decision of the Supreme Court in Hindustan Beverages Pvt Ltd vs CIT in 293 ITR 226, the A.O. should therefore give benefit to the Appellant where such payment has been offered to tax by the recipient. However in the above two cases of admitted Short deduction of tax Rs.2,48,486/- and other instances where there is short deduction, the Appellant would still be liable for payment of interest. The A.O is therefore directed to cons…

Pankaj Parasar, Mumbai vs. ACIT 11(1), Mumbai

In the result, the assessee’s appeal for A

ITA 2726/MUM/2012[2007-08]Status: DisposedITAT Mumbai05 Apr 2017AY 2007-08

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainshri Pankaj Parasar Acit, Circle 11(1) 1St Floor, Plot No. 376 Aayakar Bhavan, M.K. Road Vs. Didee House, 14Th Road Mumbai 400020 Khar (W), Mumbai 400052 Pan – Aaapp9015A Appellant Respondent

For Appellant: Shri Gyaneshwar KataramFor Respondent: Shri Rajat Mittal
Section 143(3)Section 40

…the issue under appeal is on a law point and since relief is being allowed in other matters in view of the decisions stated herein below. a. Merilyn Shipping and Transport V. ACIT 9ITAT Visakhapatnam Special Bench) b. Hindustan Coca Cola Beverages P. Ltd. CIT 293 ITR 226. 5. I therefore pray that the delay be condoned in filing the appeal. 6. The delay in filing the appeal is not intentional and no prejudice would be caused to the department but heavy prejudice would be caused to me. 7. I shall be grateful to the Hon. ITAT for condoining the delay and admitting the appeal.” 2.2 We have heard both parties and peru…

Sh. Mohit Burman, New Delhi vs. ACIT, New Delhi

Appeal is allowed

ITA 392/DEL/2014[2009-10]Status: DisposedITAT Delhi20 Mar 2017AY 2009-10

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamble

Section 139Section 191Section 194Section 196ISection 201Section 201(1)Section 40

…lant by making disallowance of rent, has no merit as far as the disallowance u/s 40(a)(ia) is concerned though it has in respect of Section 201 and 201A. This issue has been dealt in the decision of the Hon’ble Supreme Court in the case of Hindustan Coca Cola 293 ITR 226. The ratio laid down in the case of Hindustan Coca Cola (supra) is not relevant here at all as the facts of this case are held distinguishable. The present case is in respect of the disallowance u/s 40(a)(ia) whereas the case of Hindustan Coca Cola is in respect of Section 201 and 201A. The proviso brought in, vide Finance Bill 2012, with effect…

DCIT, Bhubaneswar vs. Rutu Raja Rout, Bhubaneswar

In the result, appeal filed by the revenue and cross objection filed by

ITA 216/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 Feb 2017AY 2009-10

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2009-2010 C.O.No.22/Ctk/2015 (Arising Out Of Ita No.216/Ctk/2015)

For Appellant: Shri P.R.Mohanty ARFor Respondent: Shri Asit Kumar Mohapatra, CIT DR/Shri D.K.Pradhan
Section 194Section 194CSection 201(1)Section 40

…deducted TDS, therefore, he disallowed deduction for Rs.80,14,600/- by invoking the provisions of section 40(a)(ia) of the Act. 5. On appeal, the CIT(A) observed that the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Ltd vs CIT (2007) 293 ITR 226 “ C.O. No. 22/CTZ K/ 2015 Asse ssment Year :20 09- 201 0 (SC) has held that no demand visualised u/s.201(1) should be enforced after the tax deductor has satisfied the officer-in-charge of TDS that taxes due had been paid by the deductee-assessee. The Hon’ble Supreme Court has further observed that “Be that as it may, the Circular No. 275/20…