TaxTMI 
TaxTMI 
2018 (7) TMI 952
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....nce all the issues involved in these appeals are common therefore they have been clubbed, heard together and a consolidated order is being passed for the sake of convenience and brevity. First of all we take up assessee's appeal in ITA no.176/Nag/2015 for AY 2009-10. The grounds of appeal are mentioned hereinbelow:- "1. No sufficient opportunity is given to the assessee. 2. Order based on statement recorded on survey is not legal. 3. The AOP cannot collect TCS from its member. 4. The debt, who was in know, of the fact should have asked 'Assessee' to pay TCS. During the course of survey itself. 5. AO had not verified fact that 'Assessee' had paid necessary taxes on income covering receipts of toll....
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....e AO came to conclusion that assessee had committed the said default, hence, assessee was found liable to pay TCS u/s206C(1C) r.ws 206C(6) and 206C(7) of the Act as under:- Sl No F.Y TCS u/s 206C(1C) rws 206(C) interest under section. 206C(7) Total demand 1 08-09 (as per Annexure 1) 393700/- 3937/- 397637/- 2 09-10 (as Annexure II) per 817140/- 369846/- 11886986/- 3 10-111 (as Annexure III) per 1068700/- 10687/- 1079387/- 4 11-12 (as Annexure IV) per 807640/- 187824/- 995464/- Total 3087180/- 572294/- 36959474/- ....
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....pt has been disclosed by the AOP deductor and the same has been freshly computed by examining the books of Accounts, Ledger of the contractor M/s JV KULKARNI 7 Friends Associates. Thus, a fresh computation is made. I is to submit that since the AOP has disclosed the Toll Receipts for FY 2008-09 to FY 2011-132 and filed the return of income and paid the taxes, hence default committed by way of Non-TCS under section. 206C(1C) r.w.s. 206C(6) is to rectified and since the TCS is not collected at the time of the date of collectible of TCS, the interest under section. 206C(7) is to be charged from the date of TCS collectible till the date of filing of Return by the AOP. The computation of interest is as below mentioned table. The learned CIT(A....
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....V Kulkarni & Friends Associates. It was argued by the Ld. AR that the provision with regard to charging of interest u/s 206C(7) were introduced by the Finance Act, 2012 and thus the same are not applicable to the earlier years. After having gone through the facts of the case and after hearing the parties at length, we find that undisputedly, the assessee is an AOP and the contract for collection of toll was given to its member i.e. M/s JV Kulkarni & Friends Associates, Buldhana. The learned CIT(A) had already concluded that no demand u/s 206C(1C) lies in the case of assessee. Even otherwise the provision of Sec. 206C(7) of the Act were not applicable to the earlier years clause of section 206C(7) of the Act with regard to charging of intere....
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....ative of the assessee could not preferred appeals for AYs 2010-11 to 2012-13 as they were under 'bona fide belief' that the decision of hon'ble ITAT for AY 2009-10 will be equally applicable for the other three years as the facts of the case of all the four years were same. This plea raised by the assessee does not hold much water as the same do not constitute "sufficient cause" for not filing the appeals within time. 13. Be that as it may, since the facts of the above appeals are also identical of the facts of the appeal in ITA no.176/Nag/2015 for A.Y. 2009-10 and we have already decided the appeal on merits. So even on merits even otherwise being based on identical facts, the order passed by us in ITA No.176/Nag/2015 (supra) would even....