Pr Commissioner Of Income Tax Rajkot 1 v. Ramesh Ranchhodbhai Patel

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 347 of 2018 ========================================================== PR COMMISSIONER OF INCOME TAX RAJKOT 1VersusRAMESH RANCHHODBHAI PATEL ==========================================================Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIand HONOURABLE MR.JUSTICE B.N. KARIA Date : 16/04/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1.Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 17.08.2017 raising following question for our consideration: “Whether, the Appellate Tribunal is right in law and on facts in deleting the addition made by the AO under section 40(a)(ia) of the Act ?” 2.Issue pertains to disallowance under section 40(a)(ia) of the the Income Tax Act, 1961 ('the Act' for short). The Assessing Officer having made such addition, the assessee carried the issue in appeal before the Commissioner. Before the Commissioner, the assessee raised two contentions. First was that the tax was deducted at source and deposited before the due date of filing of return. Second contention of the assessee was that the Assessing Officer having rejected the book results and made additions on GP basis, further addition under section 40(a)(ia) cannot be made. The Commissioner seems to have accepted both the contentions. The Revenue carried the matter in appeal before the Tribunal. Tribunal proceeded only on one ground viz. that the Assessing Officer having made additions on the estimate basis, further addition under section 40(a)(ia) would not be permissible. 3.We would keep this question open, however, when the Commissioner has accepted the assessee's factual stand that tax was deducted at source and deposited with the Government Revenue with interest before the due date of filing of return and when the Revenue is unable to dispute these facts, Tax Appeal is dismissed. (AKIL KURESHI, J) ANKIT SHAH (B.N. KARIA, J)