2013 (12) TMI 1655

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that there is a delay in filing the appeal in ITA No. 276/Kol/2013 by 149 days. A condonation petition has been filed in this regard. It has been pleaded that consolidated appeal was filed for the assessment years 2010-11 and 2011-12. Thereafter it was pointed out by the ld. AR that separate appeals were required to be filed which led to the delay in filing of appeals. It is prayed that the same may kindly be condoned. 3. We have heard the ld. Counsels and perused the records. In our considered opinion, the delay in filing the appeal in this regard is liable to be condoned. Accordingly, we condone the same. 4. The common issues raised in these appeals are as under : - (1) The nature of service rendered by payee, i .e. MSO is pur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessing Officer proceeded to hold that payment made by the assessee towards carriage fees are being treated as per provisions of section 194J and accordingly the assessee was held allowable for deduction of TDS @ 10%. 6. Upon assessee's appeal , ld. CIT(Appeals) deleted the addition concluding as under : - "I find that there was dispute that the assessee produces various types of programmes/ serials and news and these telecast/broadcast through Multi System Operators for which payments are made to them under the head carriage charges. There is also no dispute that the appellant duly deducted and paid tax u/s 194C. In my opinion no technical services were involved in payment of carriage charges made by the assessee for broadcas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the taxes the assessee cannot be treated as assessee in default and no demand can be raised against him". 7. Against the above order of ld. CIT(Appeals), Revenue is in appeal before the Tribunal . 8. We have heard both the parties and perused the material available on record. We can gainfully refer to the provisions of sect ions 194C and 194J , which are reproduced as under :- "194C - Payments to contractors : Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the acc....