TMI Blog2017 (3) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... le of AO with a direction to verify the information submitted by the assessee along with the legal issues relating to payments made u/s 194C of the Act. Assessee may be given proper opportunity of being heard. Accordingly, grounds raised by the revenue are allowed for statistical purposes. - ITA No. 696/Hyd/2016 and C.O. No. 47/Hyd/2016 - - - Dated:- 17-3-2017 - SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER For The Revenue : Shri P. Chandrasekhar For The Assessee : Shri S. Rama Rao ORDER PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the revenue is directed against the order of Commissioner of Income-tax(Appeals) - 9 (in short CIT(A) 9), Hyderabad, dated 11/01/2016 for AY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following decisions: (i) The decision of the Hon'ble ITAT, Hyderabad Bench-A in the case of Madhucon Sino Hydero(JV) in ITA No. 646 701/Hyd/2010. (ii) Transstory (India) Ltd. Vs ITO reported in 134 ITO 269 (Visakha) Hyundai Rotem Co., Korea/Mitsubishi Co., Japan reported in 323 ITR 2377 (iii) The decision of the ITAT, Hyderabad Bench-A in the case of Soma Enterprises Ltd., in ITA No. 1116 1117/H/2010. In view of the above, the provisions of Sec. 194C have no application. Without prejudice to the above, it is submitted that the amounts were paid during the previous year and the amounts did not remain payable at the end of the year. The provisions of Sec. 40(a)(ia) are applicable only when the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 014. (copy submitted at page Nos. 18 to 27 of the annexures). (ii) the decision of the Hon'ble ITA T, Bangalore Bench-B in the case of Sri SM Anand Vs ACIT, Circle 1, Bijapur vide order in ITA No. 1831/Bang/2013 dated 10.10.2014. (copy submitted at pages No. 28 to 37 of the annexures). 4. After considering the submissions of the assessee, the CIT(A) adjudicated on the issue of section 194C and 40(a)(ia) and examined the legal issues involved in the appeal relying on the case laws submitted by the assessee. Relying on the decision of the coordinate bench of this Tribunal in the case of ITO, Ward 14(3), Hyderabad Vs. M/s KCEL MEIL (JV), Hyderabad and 13 others, order dated 13/01/2014, the CIT(A) held that provisions of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is one of the constituent of Joint Venture and hence no TDS as required u/s 194C need be made. 4. Any other ground that may be urged at the time of hearing. 7. Ld. DR objected to filing of C.O. by the assessee against the order of the CIT(A) on the ground that on the issues which were not adjudicated by the CIT(A), assessee cannot file a C.O. against such order, but, assessee can file appeal against the order of CIT(A) indpendently. He contended that CIT(A) has not gone into the facts of the case, but, merely relying on the case laws submitted by the assessee, adjudicated the issue, which is not proper. For this proposition, Ld. DR relied on the decision of the ITAT, Bangalore Bench in the case of DCIT Vs. Indo American Hybrid S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the amended provisions of section 253(4), which was amended on 2012, as per which, assessee can file C.O. for the submissions which were made before the CIT(A) whether CIT(A) prefers to adjudicate the matter or not, assessee can file CO on the issues already raised before the CIT(A). 9.1 Ld. AR further submitted that assessee has filed return of income and financial data and all the information was already available on record to complete the assessment. All the relevant information was already submitted before the AO. 10. Considered the rival submissions and perused the material facts on record. We have noticed that CIT(A) has adjudicated on the issue of section 194C and the provisions relating to section 40(a)(ia) of the Act rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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