M/S STROKES ADVERTISING PVT. LTD.,,RANCHI vs. DCIT,C-2, RANCHI
In the result, appeal of the assessee is partly allowed
ITA 81/RAN/2019[2013-14]Status: DisposedITAT Ranchi26 Jul 2019AY 2013-14
Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.81/Ran/2019 (नििाारण वषा / Assessment Year :2013-2014) M/S Strokes Advertising Pvt Ltd Vs. Dcit, Circle-2, Ranchi C/O Sri Vinay Kumar Jalan, M/S O.P.Jalan & Associates Consultants Llp, 48 Cart Sarai Road, Upper Bazaar, Ranchi, Jharkhand, Pin-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aancs 6471 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Vinay Kumar Jalan, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 26/07/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Ranchi, Jharkhand, Dated 31.10.2018 Passed In First Appeal No.Cit(A), Ranchi/10077/2017-18 For The Assessment Year 2013-2014. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Erred In Confirming The 50% Of Total Disallowance Made By The Ld. Assessing Officer Amounting To Rs.2,53,884/- With Respect To The Amounts Debited In The P&L Account Relating To Fuel Expenses, Fabrications Works, Mounting Of Flex & Site Expenses 2. Under The Facts & Circumstances Of The Case The Ld. Cit(A) Erred In Confirming The Addition Made By The Ld. Assessing Officer Amounting To Rs.6,47,400/ Considering It To Be Commission Paid Without Deduction Of Tds.”
For Appellant: Shri Vinay Kumar Jalan, FCAFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 143(2)Section 44A
TDS on the small payments made to them which was below Rs.5000/- a day per a person. Ld. AR submitted that as the amount paid is below rs.5000/-, thus, the same does not attract provision of Section 194H of the Income Tax Act, 1961 (for short
‘the Act’). Therefore, the AO was not right in invoking provisions of Section 40
