BISHISTA BAGCHI,KOLKATA vs. DCIT, CPC, BANGALORE

Bench: Shri Sanjay Gargi.T.A. No.540/Kol/2021 Assessment Year: 2017-18 Bishista Bagchi..........................………………............................…….…………….....Appellant 3C, Santosh Garden, 8, Ekdalia Road, Ballygunj, Kolkata. [Pan:Ayapb6940J] Vs. Dcit, Cpc, Bengaluru………….…..…...............……........……...…..……………Respondent Appearances By: Shri Indranil Banerjee, Ar,Appeared On Behalf Of The Appellant. Shri Gautam Mondal, Addl. Cit-Dr,Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing :January 31, 2022 Date Of Pronouncing The Order : March 15, 2022 Hearing Through Video Conferencing Order The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.10.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As‘Cit(A)’] Passed U/S 250 Of The Income Tax Act(Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

TDS(Gross Rs. 18,14,072/-) from Bajaj Allianz Insurance Co. on account of the above policy. 6.2 In view of the limitations imposed by the section 10(10D) of the Act, the appellant computed Long Term Capital Gain on the proceeds received by her and after taking benefit of indexation for the premiums paid in the F.Ys

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

SPECIAL LAND ACQUISITION OFFICER,BURDWAN vs. ITO, WD-4(2), BURDWAN, BURDWAN

In the result, the appeals filed by the assessee (in ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

section 194LA of the Act. After examination of the books (Award Registers), the Assessing Officer worked out the TDS u/s 194LA @10% which is given below: Sl Month Amount of Payments TDS u/s 194LA @10% (a) (b) (c) (d) 1 June,2009 5,29,549 52,955 2 July,2009 6,07,544 60,754 3 Ausust

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

10 Passport Jeans Pvt. Ltd., AY 2013-14 view of the reasons recorded by us hereinabove, when the amendment made under Section 200A of the Act which has come into effect on 1.6.2015 is held to be having prospective effect, no computation of fee for the demand or the intimation for the fee under Section 234E ITA No.4902/Mum/2018 Assessment Year

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

26. On the aspect of observation of the learned CIT that Sections 194C(6) and Section 194C(7) have to be read together to extend the immunity from TDS, our attention is drawn to the fact that though the Finance Act, (N0.2) 2009 introduced, inter alia, Sec. 194C(6) and 194C(7), similar and analogous provision had been very much

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

10. On 1.7.2012, Section 234E providing for levying of fee of Rs.200/- per day for each day of default in filing TDS statement was inserted. Section 234E for ready reference is reproduced and the same reads as under: "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE SOUTH LTD., KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

26-10-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER BENCH:- Out of 12 appeals – six each by the assessee as well as Revenue are directed against the different orders of Commissioner of Income Tax (Appeals)-24, Kolkata dated 23.09.2015 & 26.11.2015. Assessments were framed by ACIT/DCIT(TDS), Circle-3/Circle-59 Kolkata