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TMI Blog2024 (11) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2023 (8) TMI 31 - ITAT RAIPUR] , therefore, no infirmity did emerge from the order of the CIT(Appeals) who had rightly followed the same and dismissed the appeal of assessee. - Shri Ravish Sood, Judicial Member And Shri Arun Khodpia, Accountant Member For the Assessee : Shri G.S. Agrawal, CA For the Revenue : Dr. Priyanka Patel, Sr. DR ORDER PER BENCH: The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 30.08.2024, which in turn arises from the respective orders passed by the A.O under Sec.206C(1C) and (6) (7) of the Income-tax Act, 1961 (in short the Act ) dated 13.01.2023 for the assessment year 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to make TCS on compounding fees received for illegal mining storage amounting to Rs. 4,872/- comprising of Rs. 3,836/- towards Short TCS and Rs. 1,036/- towards interest. Prayed that compounding fees is not Royalty and there was no liability to make TCS u/s 206C(1C) of Income Tax Act, 1961. Above demand be cancelled. Ld. CIT (A) erred in mentioning figures of Assessment Year 2022-23 erroneously. 4) That under the facts and the law, the learned CIT (Appeals) erred in directing AO to examine whether the appellant received contribution towards DMF by following the common order passed by Hon'ble ITAT Raipur Bench dated 21/07/2023 wherein the lead case was DMO, Bemetara and there were other five Mining Offices in Chhattisgarh that dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that the issues involved in the present appeal were squarely covered by the order of the ITAT, Raipur in the case of District Mining Officer, Bemetara Vs. DCIT (TDS), Raipur (C.G) Ors, ITA No.8/RPR/2023 37 others, dated 21.07.2023, therefore, finding no infirmity in the view taken by the A.O upheld the same. For the sake of clarity, the observation of the CIT(Appeals) are culled out as under: 6. Decision: 6.1 In grounds No. 1, 2, 3 4, the appellant has contended the order is bad in law, arbitrary and based on borrowed opinion. The AO has passed the order after duly complying the procedure and the order of the AO is as per law. The contention of the appellant, that the AO follow order of the earlier year is also without any basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gal transportation is confirmed and ground No. 5 raised by the appellant on this issue is dismissed. 6.4 As regards collection of tax at source on amount collected for District Mining Fund (DMF), as per the above referred order of the Hon'ble ITAT, Raipur, the A.O is directed to verify as to whether the appellant was in receipt of contributions towards DMF from the leaseholders; or the amounts were paid by the respective lease holders directly to the DMF. In case the lease holders were directly making payments to DMF, there was no obligation on the appellant to collect tax at source (TCS) on the contributions made by the lease holders to DMF. However, if the appellant was in receipt of contributions towards DMF from the lease holders, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives of both the parties and perused the orders of the lower authorities, as well as considered the order of the Tribunal passed in the case of District Mining Officer, Bemetara Vs. DCIT (TDS), Raipur (C.G) Ors, ITA No.8/RPR/2023 37 others, dated 21.07.2023. 7. Shri G.S. Agrawal, Ld. Authorized Representative (for short AR ) for the assessee at the threshold submitted that the issues involved in the present appeal are squarely covered by the order of the Tribunal in the case of District Mining Officer, Bemetara Vs. DCIT (TDS), Raipur (C.G) Ors, ITA No.8/RPR/2023 37 others, dated 21.07.2023. The Ld. AR had placed on our record copy of the order passed by the Tribunal in the aforesaid case (supra). 8. Per contra, the Ld. Departmental Represen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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