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TMI Blog2018 (6) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessee by : Shri S. Rama Rao Revenue by : Smt. N. Swapna ORDER Per S. Rifaur Rahman, A. M. This appeal filed by the assessee is directed against the order dated 22/10/2014 of CIT(A) - V, Guntur for AY 2009-10. 2. The assessee filed this appeal with a delay of 61 days. To this effect, assessee filed a petition for condonation as well as an affidavit wherein it was stated that since the AR of the assessee could not attend due to his pre-occupation as well as the MD of the company was out of station, who has to sign the appeal papers, there was a delay in filing the appeal, as delay was for the reasons beyond its control and is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt relief as the issue stood decided in favour of the assessee by virtue of appellate order by CIT(A) and ITAT for the AY 2006-07 which directed the AO to allow credit on TDS certificates in the name of the JV after verifying that the relevant turnover has been offered in the hands of the company. 3.2 However, the AO refused to give TDS credit and rejected the petition stating that CIT(A) s order was pertaining to AY 2006-07 only and did not contain direction for the remaining AYs. 4. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A), who confirmed the order of AO by passing an exparte order by observing that the assessee has no intention of attending the hearings despite several notices and not filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en TDS credit to the extent of ₹ 62,92,887/- where as TDS credit of ₹ 1,08,61,002/- was claimed in the return of income filed on 18.12.2009. Further, he submitted that on the same issue for the AY 2006-07 on denial of credit, the Assessee Company had preferred appeal and the CIT (Appeals) had directed the Assessing officer to grant TDS credit, which was further confirmed by ITAT. 7. Ld. AR submitted that, for the assessment year under consideration, the Assessee Company had filed petition u/s. 154 against short TDS credit given along with original TDS certificates for the works carried out standing in the name of individual and a certificate from the Assessing Officer of the joint venture requesting grant of TDS credit. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarely covered by the decision of the Tribunal in the case of M/s Pradhana Constructions Company Vs. ACIT in ITA No. 1148/Hyd/2006, dated 04/04/2008 to which one of us is a party to that order, wherein the Tribunal held that as per the provisions of section 199 of the Act, credit for TDS is to be given to the person in whose case the receipts are attributable to the TDS are offered for taxation and in this case, the whole receipts covered by TDS certificate are offered for taxation in the hands of two constituents of the JV. Hence, it was held that the credits of the TDS should be given in the hands of individual constituents only as per the share ratio agreed upon in the JV agreement. Hence, the Tribunal directed the AO to give effect to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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