TMI Blog2022 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ce and adjudicate the proceeding of section 263 fairly and lawfully. Lastly, we observe that there are decisions in favour of assessee where it has been held that roaming charges does not attract TDS u/s 194J. We also observe from the reply given by DR that the revenue is still contesting the applicability of TDS u/s 194J to roaming charges. It is a settled law that if two views are possible and the AO has followed one which is favourable to assessee, the order of AO cannot be said to be erroneous. The reasons stated above, we are of the firm view that the revision-order passed by CIT does not fulfill the requirement of section 263. Therefore, we are inclined to hold that the revision order is not a valid order and deserves to be quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges of Rs. 7,24,19,383/- paid by assessee. Accordingly, Ld. CIT initiated action u/s 263 of the Act through notice dated 11.03.2014, to which the assessee made submission. Being unsatisfied, Ld. CIT passed revision-order holding the order as erroneous and prejudicial to the interest of revenue and directing the Ld. AO to reframe order after examining the issue. Aggrieved by such revision-order of Ld. CIT, the assessee has filed present appeal and now before us. 4. Ld. AR vehemently argued that the order passed by Ld. CIT u/s 263 is factually and legally bad. Ld. AR advanced following submission in this regard: (i) Ld. AR drew our attention to all pages of the revision-order passed by Ld. CIT u/s 263 and submitted that the whole-order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges paid by assessee during the financial year 2009-10 (b) Copy of the summon u/s 131 dated 24.09.2013 issued by ACIT (TDS), Indore to assessee for compliance of aforesaid letter dated 12.07.2013 (c) Copy of the letter dated 30.09.2013 filed by assessee to ACIT (TDS), Indore, accompanied by a chart showing month-wise details of roaming charges of Rs. 7,24,19,383/- paid to Bharti Hexacom Limited. (d) Copy of the letter dated 03.10.2013 filed by assessee to ACIT (TDS), Indore, accompanied by a chart showing date-wise details of roaming charges of Rs. 7,24,19,383/- paid to Bharti Hexacom Limited. (e) Copy of the letter dated 20.11.2013 sent by M/s Bharti Hexacom Limited, in which M/s Bharti Hexacom Limited has confirmed having e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Page No. 3 of his order, reproduced the reply of assessee from which it is clear that the assessee has submitted all documents. Therefore, the revision-order passed by Ld. CIT is not a proper adjudication of the revision-proceeding. (iii) Ld. AR submitted that the issue is already settled in favour of assessee by Hon ble Madras High Court in Skycell Communications Limited 251 ITR 53 and this aspect was also brought to the notice of Ld. CIT in the reply submitted by assessee. Ld. AR also filed a few more decisions in favour of assessee. With these submissions, Ld. AR argued that neither there is any error in the order passed by Ld. AO nor it is prejudicial to the revenue. Hence the revision-order passed by Ld. CIT does not hold good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Ld. CIT in the reply to the show-cause notice u/s 263. When it is so, the Ld. CIT ought to have taken cognizance and adjudicate the proceeding of section 263 fairly and lawfully. Lastly, we observe that there are decisions in favour of assessee where it has been held that roaming charges does not attract TDS u/s 194J. We also observe from the reply given by Ld. DR that the revenue is still contesting the applicability of TDS u/s 194J to roaming charges. It is a settled law that if two views are possible and the AO has followed one which is favourable to assessee, the order of AO cannot be said to be erroneous. 7. In view of above and for the reasons stated above, we are of the firm view that the revision-order passed by Ld. CIT does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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