Itat/247/2017 Of Commissioner Of Income Tax, (Tds) Kolkata v. Heritage Health Tpa Pvt. Ltd

OD-25 ORDER SHEETITAT/247/2017 IA NO:GA/2/2017 (OLD NO.GA/2123/2017)IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION(INCOME TAX)ORIGINAL SIDE COMMISSIONER OF I.T.(TDS), KOLKATA-VS- HERITAGE HEALTH TPA PVT. LTD. BEFORE:HON’BLE JUSTICE T.S. SIVAGNANAMANDHON’BLE JUSTICE HIRANMAY BHATTACHARYYA DATE: 7 MARCH 2022. Mr. P.K. Bhowmick, Adv., for appellant/petitioner. Mr. J.P. Khaitan, Sr. Adv., for respondent. The Court: This appeal by the revenue, filed under section 260A of the Income Tax Act, 1961, is directed against the order datedDecember 9, 2016, passed by the Income Tax Appellate Tribunal, Kolkata“C” Bench, Kolkata, in ITA Nos.643, 1139-1140/Kol/2016, ITA No.1156- 1158/Kol/2012 and ITA No.1760-1762/Kol/2012, relating to the assessmentyears 2007-2008 to 2009-10 respectively. The revenue raised the followingsubstantial questions of law: “(i)Whether on the facts and the circumstances of the case,the Learned Tribunal has erred in law in holding that theprovisions of section 194J of the Income Tax Act, 1961are not applicable on the entire payment made by thedeductor to the hospitals?the Learned Tribunal has erred in law in holding that theprovisions of section 194J of the Income Tax Act, 1961are not applicable on the entire payment made by thedeductor to the hospitals? (ii)Whether on the facts and the circumstances of the case,the Learned Tribunal has erred in law in holding thatprovision of section 194J of the Income Tax Act, 1961are applicable only on the payments made for“professional service” and not on the entire paymentsmade to the hospitals?the Learned Tribunal has erred in law in holding thatprovision of section 194J of the Income Tax Act, 1961are applicable only on the payments made for“professional service” and not on the entire paymentsmade to the hospitals? (iii)Whether on the facts and in the circumstances of the casethe Learned Tribunal has correctly interpreted the ambitand scope of the provision of section 194J of the IncomeTax Act, 1961 read with circular no.8/2009, datedNovember 24, 2009, issued by the CBDT?the Learned Tribunal has correctly interpreted the ambitand scope of the provision of section 194J of the IncomeTax Act, 1961 read with circular no.8/2009, datedNovember 24, 2009, issued by the CBDT? (iv)Whether on the facts and in the circumstances of the case the conclusion arried at by the Learned Tribunal ingranting the aforesaid relief to the assessee is perverse?” We have heard Mr. P.K. Bhowmick, learned senior standingcounsel for the appellant-revenue, and Mr. J.P. Khaitan, learned seniorcounsel, appearing for the respondent. It is seen that the entire tax demand stood settled and the said fact has been communicated to Mr. Bhowmick, learned senior standingcounsel appearing for the appellant-revenue, by the Income Tax Officer,Ward-1(2) (TDS), Kolkata, by his letter dated March 5, 2022.In light of the above, nothing further remains in the appeal forconsideration as the tax demand stands nil as on date. Accordingly, the appeal stands disposed of along with the connected application. However, the substantial questions of law are leftopen. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)