TMI Blog2013 (5) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 194-J. Three appeals of the assessee are dismissed. - I.T.A. No. 91/M/2011, I.T.A. No. 92/M/2011, I.T.A. No. 511/M/2011 - - - Dated:- 1-5-2013 - Shri Vijay Pal Rao, JM And Shri D. Karunakara Rao, AM,JJ. For the Appellant : Shri Biren Gabhawala For the Respondent : Ms. Neeraja Pradhan ORDER Per D. Karunakara Rao, AM:- There are three appeals under consideration. All the three appeals are filed by the assessee against the orders of CIT (A)-14, Mumbai for the assessment years 2008-09, 2009-10 and 2010-11. For the sake of convenience, these three appeals are clubbed and they are being adjudicated in this consolidated order. 2. At the outset, Shri Biren Gabhawala, Ld Counsel for the assessee brought our attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee on 6.1.2011 against the order of CIT (A)-14, Mumbai dated 29.10.2010 for the AY 2008-09 and the grounds raised in this appeal read as under:- "1. On the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in upholding the order of the ACIT (TDS) 1(1), Mumbai raising demand u/s 201(1) and 201(1A) amounting to Rs. 1,22,48,616/- 25,73,874/- respectively for the alleged failure to deduct tax at source u/s 194J from payments made by your appellant to hospitals towards claims for insurance policy holders of insurance companies as their facilitator under the Third Part Administrator Agreement with the Insurance Companies. 2. On the facts and in the circumstances of the case and in law, the CIT (A) er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, AO issued requisite show cause notice and held that the assessee is a developer u/s 194J r.w.s 201(1) and 201(1A) of the Act. For the year under consideration, the total demand raised u/s 201(1) and 201(1A) is Rs. 1,22,48,616/- and Rs. 25,73,874/- respectively totaling to Rs. 1,48,22,490/-. The total demand is relevant to the AY 2009-10 was kept at Rs.11,10,10,449/- and for the AY 2010-11, the total demand raised u/s the said provisions worked out to Rs. 4,77,68,981/-. Aggrieved with the above, assessee carried the matter in appeal before the first appellate authority. 5. During the proceedings before the first appellate authority, CIT (A) examined the service level agreement that authorizes Insurance Companies and also the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the assessee's own case in Writ proceedings vide Writ Petition No.404 of 2010 dated 3rd May, 2010, which is placed at page 112 to 113 of the paper book and the judgment is reported in 232 CTR 41, wherein the High Court has held that failure to deduct tax on payments made by the TPAs to hospitals attracts the provisions of section 194J of the Act, effectively the applicability of the provisions of section 201(1) AND 201(1A) of the Act. Further, filed a letter dated 5.3.2013 and submitted that a couple of issues were not attended by the Hon'ble High Court and they relate to (i) whether the services need to be rendered by the provider of service to the payee paying the same and (ii) whether the TDS has to be deducted is only on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt held that the services rendered by the hospitals are in the course of carrying of the medical profession. "Hence, it is not possible to accept the submission that TPAs, when they make payments to hospitals are not liable to deduct tax at source under the provisions of section 194-J. 9. Considering the above settled position of the issue at the level of the Hon'ble Bombay High Court, we are of the opinion that the arguments raised by the Ld Counsel cannot be entertained. Accordingly, grounds raised by the assessee are dismissed. 10. Being the issues involved in all the three appeals filed by the assessee are identical, our adjudication given in ITA No. ITA No.91/M/2011 (AY:2008-2009) applies to the remaining two appeals too. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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