IN THE ITAT, DELHI BENCH
AMIT SHUKLA, J.M. & ANADEE NATH MISSHRA, A.M.
Varun Beverages Ltd. v. ITO (TDS)
ITA Nos. 4315 & 4316/Del/2016
5 March, 2020
Appeal Partly Allowed.
Assessee by: Rajat Jain, CA & Akshat Jain, CA
Revenue by: Saras Kumar, Sr. Departmental Representative
Anadee Nath Misshra, A.M.
(A) These two appeals have been filed by the assessee against the impugned consolidated appellate Order, dated 30-5-2016 passed by learned Commissioner (Appeals)-I, Noida (in short, 'Ld. CIT (A)') pertaining to assessment years 2014-15 and 2015-16. These appeals are taken up together for the sake of convenience and brevity; and are hereby disposed off through this Consolidated Order. Grounds taken in these appeals are as under :--
ITA 4315/Del/2016
'1. The order passed by the learned Commissioner (Appeals) is bad in law, wrong on facts and against the principles of natural justice.
2.(a) That the on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has grossly erred in confirming the order of Income Tax Officer (TDS), Noida, treating the appellant as an assessee in default for non-deduction of TDS under section 194C on payments made to the Transporters.
(b) That the learned Commissioner (Appeals) has failed to appreciate that the appellant assessee has complied the provisions of sub section 7 of section 194C of Income Tax Act, 1961 and furnished prescribed Form No. 26Q to the Income Tax Officer (TDS) alongwith relevant details required by the law.
The appellant craves leave to add, alter, amend, modify or forego any of the grounds of appeal before or at the time of hearing.'
ITA No. -4316/Del/2016
'1. The order passed by the learned Commissioner (Appeals) is bad in law, wrong on facts and against the principles of natural justice.
2.(a) That the on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has grossly erred in confirming the order of Income Tax Officer (TDS), Noida, treating the appellant as an assessee in default for non-deduction of TDS under section 194C on payments made to the Transporters.
(b) That the learned Commissioner (Appeals) has failed to appreciate that the appellant assessee has complied the provisions of sub section 7 of section 194C of Income Tax Act, 1961 and furnished prescribed Form No. 26Q to the Income Tax Officer (TDS) alongwith relevant details required by the law.
The appellant craves leave to add, alter, amend, modify or forego any of the grounds of appeal before or at the time of hearing.'