Declaration. In View Of Such Incomplete Information, The Tribunal Found It Difficult To Decide The Issues. As Per The Decision Of This Court In Case Of Commissi v. Tax Appeal Is Dismissed
High Court
10 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Declaration. In View Of Such Incomplete Information, The Tribunal Found It Difficult To Decide The Issues. As Per The Decision Of This Court In Case Of Commissi v. Tax Appeal Is Dismissed
Date of order
10 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Declaration. In View Of Such Incomplete Information, The Tribunal Found It Difficult To Decide The Issues. As Per The Decision Of This Court In Case Of Commissi v. Tax Appeal Is Dismissed, the High Court (2018) dismissed the appeal under Section 206C of the Income-tax Act. The decision went in favour of the assessee.
Issue: Following question has been proposed for reconsideration: “Whether the Appellate Tribunal has substantially erred in law in restoring the file to the Assessing Officer despite the fact that the assessee is a trader of scrap and the provision of section 206C(6)/206C(7) apply to the assessee?” 2.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
C/TAXAP/302/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 302 of 2018
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THE COMMISSIONER OF INCOME TAX(TDS)VersusSHRI JAYESH NENSI GAJERA
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Appearance:
MR MANISH BHATT FOR MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA
Date : 10/04/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 28.07.2017. Following question has been proposed for reconsideration:Appellate Tribunal dated 28.07.2017. Following question has been proposed for reconsideration:
“Whether the Appellate Tribunal has substantially erred in law in restoring the file to the Assessing Officer despite the fact that the assessee is a trader of scrap and the provision of section 206C(6)/206C(7) apply to the assessee?”
2. Issue pertains to requirement of collection of tax at source in case of sale of scrap to a dealer. The Tribunal noticed that the assessee did file the necessary declaration in form 27C, however, found that the CIT (Appeals) had not specified the complete information along with the date of filing of such case of sale of scrap to a dealer. The Tribunal noticed that the assessee did file the necessary declaration in form 27C, however, found that the CIT (Appeals) had not specified the complete information along with the date of filing of such
declaration. In view of such incomplete information, the Tribunal found it difficult to decide the issues. As per the decision of this Court in case of Commissioner of Income Tax vs. Siyaram Metal Udyog (P) Ltd. [(2016) 71 taxmann.com 204], the Tribunal therefore, restored the matter to the file of the Assessing Officer to verify and examine the facts and then to decide the same in accordance with the principles laid down in the said judgement. We find no error in the view of the Tribunal.
Tax Appeal is dismissed.
(AKIL KURESHI, J)
JYOTI V. JANI
(B.N. KARIA, J)
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