9911796707
TMI Blog2023 (2) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... , [ CIT ] - D. R. ; ORDER PER C. N. PRASAD , J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)] Meerut, dated 27.12.2017 for the assessment year 2013-14 in sustaining the disallowance made under section 43B of the Income Tax Act, 1961 (the Act) in respect of Electricity Duty payable. 2. The ld. Counsel for the assessee submits that identical issue has been decided by the Tribunal in its own case for the assessment years 2014-15 and 2015-16. The ld. Counsel placed copy of the order for the assessment year 2014-15 in ITA. No. 7146/Del/2017 dated 2.11.2020 wherein the Tribunal followed its earlier order passed for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) thereof: Provided that in cases where the supply of energy to a consumer is regulated by an agreement entered into between the Government or the licensee and the consumer it shall be competent hr the government either to reduce the rate at which duty is leviable on such consumer or to exempt such consumer from payment of duty under this section subject to, such terms and conditions as maybe imposed by the Government. (5) Every licensee shall collect and pay to the Government at the time and in the manner prescribed, the Electricity Duty payable u/s.4 of this Act on the units of energy consumed by every c supplied by him the . duty so payable shall amount recoverable by the licensee in be a debt due by him. 16. Thus, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct with regard to the amounts collected by the appellant pursuant to the obligation cast on the appellant under Section 5 of the Electricity Duty Act, 1963. 17. Thus, in the light of above decision, we find that the assessee has collected amount as agent on behalf of State of Uttar Pradesh pursuant to the statutory obligation to collect such an amount only as agent of the Government of Uttar Pradesh, as per provisions of Section 4 5 the Electricity Duty Act, 1963, therefore, the same is not covered under Clause u/s. 43B(a) of the Act as the any sum payable by the assessee by way of tax duty which means the tax is the indicative of nature of liability. Therefore, the obligation of the assessee being an agent of Uttar Pradesh Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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