9911796707
TMI Blog2019 (1) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... cts may be recorded in brief:- Petitioner is a company registered under the Companies Act and claims that it provides marketing and support services to one Uber B.V., a Dutch Company. The dispute between the petitioner and the department relates to the question of deducting tax at source ("TDS" for short) by the petitioner while making payments to Uber BV taxi drivers of the fare after deducting commission. It is not necessary to go into the details of such controversy. For our purpose, it would be sufficient to record that in the earlier assessment years 2016-17 and 2017-18, the Assessing Officer had held that the petitioner was required to deduct TDS which the petitioner had failed to do. He, therefore, raised demand in terms of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Hon'ble Gujarat High Court, direct the Addl. CIT (TDS)/revenue authorities not to pass orders imposing penalty for a period of six months from the date of this order or disposal of appeal by the tribunal which ever is earlier, however, the proceedings may be continue during this period." In the present case, we are concerned with the assessment for the assessment year 2018-19 in which similar issue is once again raised by the Assessing Officer. Order of assessment is passed on 9.8.2018. The petitioner has filed appeal against such order which is pending before the Commissioner (Appeals). Pending such appeal, the petitioner applied to the Assessing Officer for stay of the recoveries. The Assessing Officer passed an order on 6.9.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer contending that the Assessing Officer is well within his discretion to proceed further with the penalty proceedings. 5. In the facts of the present case, when the very question of levying tax from the petitioner is before the Tribunal, where the Tribunal has required that the Assessing Officer not to pass the order of penalty and that the appeals would be heard out of turn, in order to avoid multiplicity of legal proceedings, we would adopt a formula under which the interest of the petitioner as well as department are taken care of. As noted, the Tribunal has desired that the Assessing Officer may continue with the penalty proceedings but final order thereon may not be passed till disposal of the appeals. In connection with the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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