2018 (1) TMI 589

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../- and Rs. 1,52,53,840/- for A.Y. 2010-11, 2011-12 and 2012-13 respectively. 2. The assessee in the present case is a development authority which entered into an agreement on 18.07.2008 with Haldia Water Management Ltd. (HWML) for operation of its water treatment plant. As per the said agreement, HWML started the operation and maintenance of the water treatment plant of the assessee from November, 2008 and collected water charges from the consumers on behalf of the assessee. For the services rendered by HWML, charges at certain percentage of the revenue collection were paid by the assessee while making the said payments to HWML, no deduction of tax at source was made by the assessee on the ground that the work done by HWML was of such a ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 194J from the payments made to HWML. Keeping in view the said order dated 19.01.2016, the Ld. CIT(A) vide his impugned order cancelled the penalties imposed by the A.O. under section 271C for all the three years under consideration giving consequential relief to the assessee. Aggrieved by the order of the Ld. CIT(A), the revenue has preferred these appeals before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned counsel for the assessee, the appellate order passed by the Ld. CIT(A) dated 19.01.2016 cancelling the demand raised by the A.O. against the assessee for all the three years under consideration vide orders dated 201(1)/201(1A....