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25-10-2019, Vodafone Idea, Section 271C, 194H, 201(1), Tribunal Indore

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1 week 4 days ago #11267 by amit
Section - 271C, 194H, 201(1), 275, 275(1)(a), 246, 246A
Order Date - 25-10.2019
Favouring - Assessee allowed for statistical purposes
Court - Tribunal Indore
Appellant - Vodafone Idea Limited
Respondent - JCIT
Justice - KUL BHARAT JM & MANISH BORAD AM
Citation - 1119Taxpundit9
Appeal No. - ITA Nos.262 to 264/Ind/2018
Asstt. Year - 2008-09 to 2010-11

Order

PER : MANISH BORAD, A.M

The above captioned appeals at the instance of Assessee pertaining to A.Ys. 2008-09 to 2010-11 are directed against the order of Commissioner of Income Tax(Appeals)-II, Indore, (in short ‘CIT’), dated 01.02.2018 which is arising out of the order u/s 271C of the Income Tax Act 1961(hereinafter called as the ‘Act’) framed on 20.08.2013 by JCIT, Indore.

2. As the issues raised in these appeals relates to same assessee and are common in nature, therefore, these were heard together and are being disposed off by this common order for the sake of convenience and brevity.

3. The assessee has raised following grounds of appeal in ITA No.262/Ind/2018:

“GROUND I: PENALTY ORDER PASSED BY LD. JCIT - TDS, INDORE ("TDS OFFICER") IS BARRED BY LIMITATION U/S. 275 OF THE ACT:

1.On the facts and circumstances of the case and in law the Hon'ble Commissioner of Income Tax - Appeals, ["the Hon'ble CIT(A)"], erred in upholding the order passed by the TDS Officer u/s. 271C of the Act which was barred by limitation u/s. 275 of the Act.

2.In doing so, the Hon'ble CIT(A) further erred in not adjudicating alternate legal without prejudice ground raised for the first time before the CIT(A).

3.The Appellant prays that the order passed under section 271C of the Act be annulled set aside as being bad in law.

WITHOUT PREJUDICE TO GROUND I:

GROUND II: LEVY OF PENALTY UNDER SECTION 271C OF THE ACT AMOUNTING TO RS 3,06,72,500/-:

1.On the facts and circumstances of the case and in law, the Hon'ble CIT(A) erred in upholding the order passed by the TDS Officer in levying a penalty of Rs 3,06,72,5001- under section 271 C of the Act on the alleged ground that Appellant has failed to deduct TDS under section 194H of the Act in respect of discount allowed to prepaid distributors and there was no reasonable cause for such non deduction.

2. He failed to appreciate and ought to have held that:

a)The Appellant had acted under a honest and bona-fide belief that tax was not deductible under section 194H of the Act on 'discount allowed to the prepaid distributors' .

b)Without prejudice, in absence of payment or credit, the Appellant not being a person responsible for paying income by way of commission to the prepaid distributors and amount on which tax ought to be deducted, the mechanism to deduct TDS fails.

c)There was 'reasonable cause' for non-deduction of TDS in view of failure of machinery provisions as also fact that contrary views have been taken by High Courts and ITA T.

3.The Appellant therefore prays Ld. TDS Officer be directed to delete the aforesaid penalty of Rs 3,06,72,500/- levied under section 271C of the Income Tax Act.

GROUND III: GENERAL

The Appellant craves leave to add to, amends and 1 or alter the above ground of appeal at the time of hearing.

4. The assessee has raised following grounds of appeal in ITA No.263/Ind/2018:

“GROUND I: PENALTY ORDER PASSED BY LD. JCIT - TDS, INDORE ("TDS OFFICER") IS BARRED BY LIMITATION U/S. 275 OF THE ACT:

1. On the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income Tax - Appeals, ["the Hon'ble CIT(A)"], erred in upholding the order passed by the TDS Officer u/s. 271C of the Act which was barred by limitation u/s. 275 of the Act.

2. In doing so, the Hon'ble CIT(A) further erred in not adjudicating alternate legal without prejudice ground raised for the first time before the CIT(A).

3. The Appellant prays that the order passed under section 271C of the Act be annulled set aside as being bad in law.

WITHOUT PREJUDICE TO GROUND I:

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