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TMI Blog2023 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... Ward-(TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together and disposed of together. Related to applicability of TCS on the forest product, ITA Nos. 159/Jodh/2023, 162/Jodh/2023 to 166/Jodh/2023 are quantum appeals and ITA 160/Jodh/2023 to 161/Jodh/2023 are the appeals related to penalty u/s 271CA of the Act. For the sake of convenience, ITA No. 163/Jodh/2023 is taken as the lead case. ITA No. 163/Jodh/2023 3. The assessee has taken the following grounds which are reproduced as below: "1. That Learned CIT A has wrongly confirmed that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as initiated by the ld. AO and claimed that the assessee is defaulter for non-collecting of TCS @ 2.5% subject to certain exemption, by contravening section 206C of the Act. Accordingly, the assessee is defaulter u/s 206C(6A) of the Act. The assessee claimed that the assessee is not dealing with "tendu leaf" as per provision of section 206C (1) of the Act. The assessee has claimed that the assessee is the dealer of minor forest product. But the ld. AO had rejected the assessee's plea and taken 50% of turnover as a defaulter of non-collecting of tax. Therefore, the tax was levied amount to Rs. 3,25,225/- @ 2.5% on 50% of the turnover i.e., 1,30,09,000/-. The ld. AR also agitated that all the assessment are completed beyond four years, so, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anchayatiraj Rule 2011 and other notification issued by the Agricultural Department is included the produce as Krishi Product "Agricultural Product" but both the notification are not served the purpose for explanation of "Minor Forest Product". This product are total a converted into an agricultural product. The question is that whether the "Minor Forest Product" are not covered in Income Tax Act, so, application of section 206C(6A) is bad in law. 6. The ld. DR vehemently argued and relied on the order of revenue authorities. The ld. DR invited our attention in relevant part of the appeal order which is reproduced as below: "11. In view of the above, and after consideration of al! the facts and material on record, in the absence of any m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any goods of the nature specified in column (2) of the Table below, a sum equal to the percentage, specified in the corresponding entry in column (3) of the said Table, of such amount as income-tax: 3[TABLE Sl. No. Nature of goods Percentage (1) (2) (3) (i) Alcoholic Liquor for human consumption One per cent (ii) Tendu leaves Five per cent (iii) Timber obtained under a forest lease Two and one-half per cent (iv) Timber obtained by any mode other than under a forest lease Two and one-half per cent (v) Any other forest produce not being timber or tendu leaves Two and one-half per cent (vi) Scrap One per cent:] 42[(vii) Minerals, being coal or lignite or iron ore one per cent.] The categorically t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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