TMI Blog2020 (2) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... N ASSOCIATES PVT. LTD. [ 2016 (7) TMI 1394 - ITAT MUMBAI] this is a case of short deduction of TDS. We uphold the order of the Ld.CIT(A) and reject the ground raised by the revenue. - ITA Nos. 4725 & 4726/MUM/2018 - - - Dated:- 19-2-2020 - SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER For the Assessee : Shri Jitendra Jain For the Department : Shri Amit Pratap Singh ORDER PER C.N. PRASAD (JM) 1. These two appeals are filed by the revenue against different orders of the Learned Commissioner of Income Tax (Appeals)-4, Mumbai [hereinafter in short Ld.CIT(A) ] dated 31.05.2018 in deleting the disallowance made u/s.40(a)(ia) of the Act for the A.Ys. 2013- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the decisions of the Tribunal particularly in the case of ACIT v. Hindustan Thompson Associated Pvt. Ltd., in ITA.No. 6729/Mum/2014 dated 13.07.2016 and ACIT v. M/s. UBJ Brodcasting Pvt. Ltd., in ITA.No. 1205/Mum/2018 dated 19.03.2019. 5. We have heard the rival submissions and perused the orders of the authorities below and the case laws relied on. On a perusal of the decisions of the Coordinate Bench, we find that the identical issue has been decided by the Coordinate Bench wherein in the case of ACIT v. Hindustan Thompson Associated Pvt. Ltd., (supra) Coordinate Bench observed as under: - 5. We have heard the rival contentions and perused the orders of the authorities below and the decision of the Co-ordinate Bench in assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irrespective of the pendency of any appeal or special leave application against that judgment. He would equally be bound by a decision of another High Court on the point, because not to follow that decision would be to cause grave prejudice to the assessee. Where there is a conflict between different High Courts, he must follow the decision of the High Court within whose jurisdiction he is (functioning), but if the conflict is between decisions of other High Courts, he must take the view which is in favour of the assessee and not against him. Similarly, if the Tribunal has decided a point in favour of the assessee, he cannot ignore that decision and take a contrary view, because that would equally prejudice the assessee. Considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4J. Further the Ld. CIT(A) has held that it is not the case of no TDS but the case of less TDS therefore, the disallowance made by the AO is bad in law. The Ld. CIT(A) has relied on the decision of the Hon ble Calcutta High Court rendered in CIT vs S. K. Tekriwal 48 SOT 515 and the decisions of coordinate Bench of the Tribunal in the cases of CIT vs M/s Star Den Media Services pvt .Ltd( ITA No 1413/MUM/2014) and Chandabhoy Jassobhoy vs DCIT 49 SOT 448 (Mumbai ITAT). As pointed out by the Ld. counsel for the assessee this issue is covered by the judgment of the Hon ble Bombay High Court delivered in CIT vs. M/s UTV Entertainment Television Ltd. in Income Tax Appeal (supra) in favour of the assessee. Similarly, the Hon ble Gujarat High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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