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TMI Blog2017 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No. 2396/Ahd/2014 - - - Dated:- 1-5-2017 - Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Revenue by : Mr. Anilkumar Bharadwaj, Sr DR Assessee by : Mr. Mitesh Modi ORDER Per Rajpal Yadav, Judicial Member The Revenue is in appeal before the Tribunal against the order of ld. CIT(A)-IV, Surat dated 12.06.2014 passed for AY 2011-2012. 2. Though the revenue has taken five grounds of appeal, but its grievance revolves around a single issue viz., whether the assessee was required to deduct the TDS under Section 194C of the Income-tax Act, 1961 (hereinafter referred to as the Act ) on the payments made to sugarcane growers for harvesting and transporting sugarcane to the factory pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and the price which was paid by the assessee to the farmers for sugarcane was Ex-factory Price . We have also considered the similar issue in the case of ITO vs. Shree Madhi Vibhag Khand Udyog Sahakari Mandali Ltd in ITA No.2408/Ahd/2014, wherein the Tribunal, following the judgment of Hon ble Gujarat High Court in the case of Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd for AY 2003-04 and decision of Tribunal dated 01.06.2016 in the case of Shree Madhi Vibhag Khand Udyog Sahakari Mandali Ltd in ITA No.379/Ahd/2012, has held as under: 5. With the assistance of learned representatives, we have gone through the record carefully. We find that the Tribunal has considered this aspect in the case of the assessee for AY 2004-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the farmers shall supply the same at the gate of their respective factory. Meaning thereby, here, the supply of sugarcane at the gate of the factories of the assesses is not a separate work contract, but, it is essentially the part of the sell transaction. In that view of the matter, here, it would be relevant to refer to the decision of this Court in CIT (TDS) VS. KRISHAK BHARTI COOPERATIVE LTD. (Supra). In that case, the assessee was engaged in the manufacture of fertilizers and for the said purpose, it used to consume natural gas. The assessee, therein, was supplied natural gas by different agencies through pipelines. In that case, according to the Revenue, while purchasing the gas from different agencies, the assessee had entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t-assesses and against the respondent- Revenue. No order as to costs. 8. In view of the judgment of the Hon'ble Gujarat High Court in the case of assessee, we are of the view that no interference is called for in the order of the ld.CIT(A). Hence, the appeal of the Revenue is rejected. 6. Respectfully following the order of the Tribunal (supra), we do not find any error in the order of the ld. CIT(A). Accordingly, this appeal of the Revenue is dismissed. 7. Respectfully following the judgment of Hon ble High Court in the case of Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd (supra) as well as the decision of Tribunal in the case of Shree Madhi Vibhag Khand Udyog Sahakari Mandali Ltd (supra), we do not find any erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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