Income Tax Appellate Tribunal - Hyderabad
Sri Gowtham Academy Of General And ... vs Addl. Cit, Tds, Range-2, Hyderabad, ... on 28 April, 2017
ITA No 1458 of 2016 Sri Gowtham Academy of
General and Tech Edn Secunderabad
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad ' A ' Bench, Hyderabad
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri B. Ramakotaiah, Accountant Member
ITA No.1458/Hyd/2016
(Assessment Year: 2012-13)
Sri Gowtham Academy of Vs Addl. Commissioner of
General & Technical Income Tax ( TDS )
Education, Range - 2
Secunderabad Hyderabad
TAN: HYDS 12036 D
For Assessee : Shri E.V. Sri Krishna
For Revenue : Smt. Suman Malik, DR
Date of Hearing: 27.04.2017
Date of Pronouncement: 27.04.2017
ORDER
Per Smt. P. Madhavi Devi, J.M.
This is assessee's appeal for the A.Y 2012-13 against the order of the CIT (A) confirming the penalty levied by the AO u/s 271(1)(c) of the Act.
2. At the time of hearing, the learned Counsel for the assessee submitted that the issue of the liability of the assessee to deduct tax at source u/s 194J of the Act on the payments made by the assessee to M/s. K12 Techno Services Pvt. Ltd had come up for consideration before this Tribunal and in ITA No.433/Hyd/2015 vide orders dated 3.2.2017. The Tribunal has held that the TDS made by the assessee u/s 194C of the Act for Page 1 of 2 ITA No 1458 of 2016 Sri Gowtham Academy of General and Tech Edn Secunderabad some of the contracts is correct. Therefore, the very basis for levy of penalty u/s 271C of the Act is not surviving. Taking the same into consideration, we delete the penalty levied by the AO u/s 271C of the Act and confirmed by the CIT (A).
3. In the result, assessee's appeal is allowed. Order pronounced in the Open Court on 27th April, 2017.
Sd/- Sd/-
(B. Ramakotaiah) (P. Madhavi Devi)
Accountant Member Judicial Member
Hyderabad, dated 27th April, 2017. Vinodan/sps Copy to:
1 Sri Gowtham Academy of General & Technical Education, 10-2-
240/250 GVR's Laxmi Nivas, Street No.6, West Maredpally, Secunderabad -500026 2 Addl. CIT, (TDS) Range-2 Hyderabad 3 CIT (A)-8 Hyderabad 4 CIT - TDS Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File By Order Page 2 of 2