JCIT, COIMBATORE vs. CHROMA PRINT INDIA PVT . LTD., COIMBATORE
In the result, the appeal filed by the Revenue is allowed
ITA 2083/CHNY/2016[2012-13]Status: DisposedITAT Chennai13 Oct 2017AY 2012-13
Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No.2083/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 The Joint Commissioner Of M/S. Chroma Print India Pvt. Ltd., Income Tax, Tds Range, Vs. P.B. No. 5316, 53, Ganesh Nagar, Coimbatore. G.N. Mills Post, Mtp Road, Coimbatore. [Pan:Aaccc6021A] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Ms. Veni Raj, Jcit ""यथ" क" ओर से/Respondent By : Shri T.N. Seetharaman, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 03.08.2017 घोषणा क" तार"ख /Date Of Pronouncement : 13.10.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Coimbatore Dated 30.03.2016 Relevant To The Assessment Year 2012-13. The Revenue Has Raised The Following Grounds In Its Appeal: “1. The Order Of Learned Cit(A) Is Opposed To The Facts & Circumstances Of The Case. 2. The Ld Cit(A) Has Erred In Holding That No Penalty Is Leviable On The Non Deduction Of Tds On Payment Of Labour Charges Worth
For Appellant: Ms. Veni Raj, JCITFor Respondent: Shri T.N. Seetharaman, Advocate
Section 201(1)Section 271CSection 273
u/s 271C, in so far as these defaults are concerned, is not called for and delete portion of the penalty pertaining to these defaults. Accordingly, this ground is allowed.”
5.1
The substance of the issue is whether the assessee is in default and liable for penal proceedings. Admittedly, the assessee has not deducted
TDS on the expenditures as detailed hereinabove
