TMI Blog2017 (9) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... PER RAM LAL NEGI, JM These are the appeal and cross objection filed by the revenue and the assessee respectively against orders dated 06/04/2015 passed by the Ld. CIT (Appeals)-59, Mumbai, for the assessment year 2012-13, whereby the Ld. CIT(A) has partly allowed the appeal filed by the assessee against order passed u/s 201/201(1A) of the Income Tax Act, 1961(for short the Act ) ITA No. 3934/MUM/2015 (Assessment Year: 2012-13) 2. Brief facts of the case are that the assessee engaged in the business of providing media services filed e-TDS statement for all the four quarters for the financial year relevant to the assessment year under consideration as per section 200(3) of the Act. The AO passed order u/s 201(1) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the payee. 2. The appellant craves leave to amend or alter any ground or add a new ground which may be necessary at the time of the hearing of the case or thereafter. 3. The order of the CIT (A) being erroneous be set aside and Ld. A.O s order be restored. 4. Before us, the Ld. departmental representative (DR) heavily relying on the findings of the AO submitted that the Ld. CIT(A) has wrongly deleted the additions made by the AO u/s 201/201(1A) of the Act. As per the amended definition of rent under section 194I of the Act, payment made by the assessee for hoarding/display rights fall within the preview of section 194I of the Act. The Ld. CIT(A) has wrongly held that payments made as advertisement on hoardings fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2011-12 respectively. The relevant portion of the order is reproduced hereunder:- 5. We have considered the rival submissions and have carefully perused the offers of the authorities below. It is an undisputed fact that none of the hoarding sites are owned by the assessee nor taken on rent. The assessee has only the limited right to display its clients advertisement on that hoarding for a particular period of time. It would not be out of place to consider the following extract from the CBDT Circular No. 715 dated 08.08.1995: Question 5: Whether a contract for putting up a hoarding would be covered under section 194C or 194-1 of the Act.? Answer: The contract for putting up a hoarding is in the nature of advertisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the findings of the ld. CIT (A) and the appeals filed by the Revenue are accordingly dismissed. 7. The facts and the issue involved in the present case are identical to the facts and the issue involved in the assessee s own cases ITA No. 4991 4992/Mum/2013 for the A.Y. 2010-11 2011-12 respectively. Since, the identical issue has already been decided by the coordinate Bench in favour of the assessee in the aforesaid cases and the Ld. CIT(A) has decided the issue involved in the said case by following the decision of the Tribunal, we do not find any infirmity in the impugned order. We, accordingly uphold the order passed by the Ld. CIT(A) and dismiss both the grounds of appeal of the revenue. CO No. 49/MUM/2017 (Assessment Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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