XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

6 It is therefore prayed that the impugned penalty order u/s. 272A(2)(g) may please be cancelled.” 8. During the course of hearing before us, the ld.counsel for the assessee raised common contentions against the levy of both the penalties and filed brief submission in writing in this regard, which are reproduced hereunder: > Issues involved in the captioned appeal

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

6 It is therefore prayed that the impugned penalty order u/s. 272A(2)(g) may please be cancelled.” 8. During the course of hearing before us, the ld.counsel for the assessee raised common contentions against the levy of both the penalties and filed brief submission in writing in this regard, which are reproduced hereunder: > Issues involved in the captioned appeal

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE DCIT, TDS CIRCLE,, AHMEDABAD vs. M/S. AHMEDABAD VADODARA EXPRESS WAY CO.LTD.,, AHMEDABAD

In the result, appeals of the Revenue in all the assessment years are dismissed

Bench: Amarjit Singh & Before Ms.Madhumita Royआयकर अपील सं./ Ita No.1381 To 1386/Ahd/2015 "नधा"रण वष"/Asstt. Year: 2005-06 To 2010-11

section 206C(6A) and is to be assessed as such by treating the assessee as “assessee-in- default” for not collecting TCS from the collecting party. Whereas the case of the assessee is that, the collecting entity is doing job of toll collection from different plazas on behalf of the assessee and the ITA No.1381/Ahd/2015 & 5 Anothers 5 collection amount

THE ITO, TDS-2,, AHMEDABAD vs. M/S. LAXMI SALES & ALLOYS PVT. LTD.,, AHMEDABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2008-09

6. Aggrieved, the Revenue preferred appeal before the Tribunal. 7. Learned Departmental Representative relied upon the order passed by the Assessing Officer under section 206C dated 31.03.2015. Learned Authorised Representative, on the other hand, submitted, at the outset, that on identical facts and circumstances in assessee’s own case for subsequent assessment years, the position of the assessee towards full

SHRI GIRISHKUMAR RAMNARAYAN SHAH,AHMEDABAD vs. THE ITO, TDS-2, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS whereby the appellant is treated in default u/s 206C and demand of Rs.3,07,689/- is raised u/s. 206C(1), and Rs. 2,46,151/- is raised u/s 206C(7), totaling to Rs.5,53,840/-. Girishkumar Ramnarayan Shah vs.ITO Asst.Year –2012-13 - 2– (4) That the learned CIT(A) has grievously erred in not giving adequate and reasonable opportunity

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 151/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2008-09)

Section 206C of the Act on sale of certain items of ‘scrap’ arising from ship breaking activity is in question. The CIT(A) has dealt with issue as under: “5.5 Ground No. 4 to 7 are related to each other as are against the order u/s.206C(1) r,w.s.206C(6), 206C(6A) and 206C

ADANI ENTERPRISES LTD.,,AHMEDABAD vs. DCIT TDS CIRCLE,, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 1805/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2009-10)

6) of Section 206C fastens liability on the seller for collection of tax from buyer of goods specified in sub-section (1) to 206C. Sale of ‘scrap’ is one of the goods so specified. The seller may be treated as assessee in default under sub-section 6A for failure to discharge the obligations fastened. Sub-section (7) enjoins liability

SHRI AZIZBHAI A.LADA,,BHAVNAGAR vs. INCOME TAX OFFICER,TDS-4,, AHMEDABAD

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad)

TDS-4, 497/6AB, Gulmohar Ahmedabad Park,Shishuvihar Circle, Bhavnagar-364001 (Appellant) (Respondent) PAN: AANPL 4907G Appellant by : Shri Parimal Singh Parmar, AR Respondent by : Shri V.K. Singh, Sr. D.R. (आदेश)/ORDER Date of hearing : 04 -01-2018 Date of Pronouncement : 10-01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. This appeal by the Assessee is directed against the order

THE ASSTT. COMMISSIONER OF INCOME TAX (OSD), TDS CIRCLE,, AHMEDABAD vs. BANSAL SHIP BREAKERS PVT. LTD.,, BHAVNAGAR

In the result, appeal of the Revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1945/Ahd/2017 "नधा"रण वष"/Assessment Year: 2014-15 Acit(Osd), Tds Circle M/S.Bansal Ship Breakers P. Ltd. Ahmedabad. Vs D/9, Opp: Oriental Bank Of Commerce, Nr.Ram Mantra Mandir, Kalavibid, Bhavnagar. Gujarat. Pan : Aaacb 8758 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri O.P. Pathak, Sr.Dr Assessee By : Shri B.R. Popat, Ar

section 206C thus would enable the Revenue authorities to, as and when the need so arises make proper verifications. This subsection itself does not provide for any time limit within which such declaration is to be made........... " After considering all the facts of the case and the judicial pronouncement by the Higher Authorities including jurisdictional High Court of Gujarat

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3. These appeals are time barred by 29 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3. These appeals are time barred by 70 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

TDS return under section 200A of the Act. I.T.A. Nos.2509 to 2513/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3. These appeals are time barred by 29 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

TDS return under section 200A of the Act. I.T.A. Nos.2504 to 2508/Ahd/2016 Assessment Years: 2015-16 Page 2 of 6 3. These appeals are time barred by 70 days. The assessee has moved condonation petition. We have heard the learned Departmental Representative on the same. We are of the considered view that the explanation given by the assessee was reasonable