ACIT, CIRCLE - 3 (TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE EAST LTD.), KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE SOUTH LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

ACIT, CIR-3(TDS), KOLKATA, KOLKATA vs. VODAFONE MOBILE SERVICES LTD. (FORMERLY KNOWN AS VODAFONE SOUTH LTD.), KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. DCIT, (TDS) CIR-59 (TDS), KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

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

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

VODAFONE MOBILE SERVICES LTD.,KOLKATA vs. ACIT, TDS, CIR-59 (TDS) KOLKATA, KOLKATA

Appeals are partly allowed and that of Revenue stand dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

TDS officer') is bad in law 1.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in not adjudicating the ground of appeal that the Appellant cannot be held as an 'assessee in default' in view of the provisions of section 201(1) read with section 191

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

191 of the Act the person making the payment can be deemed to be an assessee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT

TURNER MORRISON LTD. ,KOLKATA vs. DCIT, CIR, KOL, KOLKATA

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

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2020-21

TDS by the deductor has been held in favour of assessee by holding that once tax is deducted then the liability resulting from non deposit of tax so deducted by the deductor cannot be fastened on the deductee (assessee). We also refer to the decision of Hon’ble High Court of Delhi in the case of Jagsit Singh (supra) wherein

SPECIAL LAND ACQUISITION OFFICER,PURBA MEDINIPUR vs. ITO, WD-TDS, HALDIA, PURBA MEDINIPUR

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS). Further according to the Ld. AR, the assessee/SLAO could not have been held the assessee in default without the AO having ascertained that the payees have not offered the amount/compensation (except the agricultural land) in the Return of Income for the purpose of taxation. According to the Ld. AR, the provision of section 201(1) of the Act would

SPECIAL LAND ACQUISTION OFFICER,PURBA MEDINIPUR vs. JCIT, R-59(TDS), KOLKATA, KOLKATA

In the result, both the appeal of the assessee are allowed for statistical purposes

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

TDS). Further according to the Ld. AR, the assessee/SLAO could not have been held the assessee in default without the AO having ascertained that the payees have not offered the amount/compensation (except the agricultural land) in the Return of Income for the purpose of taxation. According to the Ld. AR, the provision of section 201(1) of the Act would

DARJEELING DISTRICT CENTRAL CO-OP. BANK LTD. ,DARJEELING vs. ACIT, CIR-3(1),SILIGURI. , SILIGURI

In the result, all the appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), W-5(3), Darjeeling as well as the Ld. CIT(A)-NFAC failed to appreciate that explanation in Para 42.7 in Circular No. 19 of 2015 dated November 27, 2015 was given after taking into consideration the explanation in Para 42.5 and also to avoid any confusion regarding the intent of the legislation. The object of amendment

DARJEELING DISTRICT CENTRAL CO-OPERATIVE BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS),WD-5(3),DARJEELING, DARJEELING.

In the result, all the appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), W-5(3), Darjeeling as well as the Ld. CIT(A)-NFAC failed to appreciate that explanation in Para 42.7 in Circular No. 19 of 2015 dated November 27, 2015 was given after taking into consideration the explanation in Para 42.5 and also to avoid any confusion regarding the intent of the legislation. The object of amendment

DARJEELING DISTRICT CENTRAL CO.OP. BANK LTD. ,DARJEELING vs. ACIT(OSD)(TDS)WD-5(3), DARJEELING, , DARJEELING.

In the result, all the appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

TDS), W-5(3), Darjeeling as well as the Ld. CIT(A)-NFAC failed to appreciate that explanation in Para 42.7 in Circular No. 19 of 2015 dated November 27, 2015 was given after taking into consideration the explanation in Para 42.5 and also to avoid any confusion regarding the intent of the legislation. The object of amendment

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

TDS till the date of deduction/ payment, as the case may be, at the respective interest rates. Admittedly, this interest is calculated on the tax that is due to be paid. When there is no tax due to be paid , then there cannot be any charging of interest u/s 201(1A) of the Act. We find that section