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TMI Blog2017 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, Addl. CIT For The Respondent : Shri Girish Sharma, FCA ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order passed by the Learned Commissioner of Income Tax(Appeals)-24, Kolkata [in short the ld CIT(A)] in Appeal No.1292/CIT(A)-24/Kol/2014-15 dated 15.01.2016 for the financial year 2011- 12 against the order passed by the Learned Income Tax Officer (TDS), Ward- 58(3), Kolkata [in short the ld AO] u/s 201(1)/201(1A) of the Income Tax Act, 1961 (in short the Act ) dated 29.03.2014. 2. The brief facts of this issue is that the assessee is a company engaged in the business of media broadcasting. A survey u/s 133A of the Act was carried out in its business premises on 20.06.2011. The Ld. AO tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961 and the provisions of section 194J are not applicable. 4. The Ld. CIT(A) has erred by not holding the assessee/ deductor in default u/s 201(1)/201(1A) and further not holding/direction it to pay the difference due to short deduction in accordance with the notice of demand u/s 156 of the I.T. Act, 1961. 4. We have heard the rival submissions. During the course of hearing, the Ld. AR stated that this issue is covered in favour of the assessee by the decision of this Tribunal in assessee s own case for the assessment year 2011-12 in I.T.A. No. 2057/Kol/2014 dated 12.05.2017. In the said order of this Tribunal it was held as under: 4. We have heard the arguments of both the sides and also perused the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to . 194J-fees for professional or technical services: ( 1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying resident any sum by way of - ( a) Fees for professional services, or ( b) Fees for technical services, ( c) Royalty, or ( d) Any sum referred to in clause (va) of section 28, Shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to per cent, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amme was covered under section 194C of the Act . 9. In the background of the above discussion and following the precedent as above, we do not find any reason to interfere with the order of the Id. CIT(Appeals). Accordingly, we uphold the same . Since the facts in the case before us are identical, respectfully following the above precedent, we uphold the order of the ld.CIT(A) on this issue. Accordingly, this appeal of the revenue stands dismissed . Respectfully following the decision of the Coordinate Bench of this Tribunal in assessee's own case for AY 2010-11 on a similar issue, we uphold the impugned order of the ld. CIT(Appeals) deleting the demand raised by the Assessing Officer for the alleged short deduction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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