TaxTMI 
TaxTMI 
2018 (7) TMI 952
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.... 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 money. 6. Assess on whom order is served is not the person in whose nam....
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....s 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/- 4. Aggrieved by this assessee filed appeal before Ld. CIT(A) and submitted that assessee was an AOP and work of collection of toll had given to one of the member of AOP and that since in the case of AOP, a member thereof is not "another person" and theref....
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.... 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) on the basis of remand report and the arguments of the parties had recorded its findings which are contained in para-6 of his order and the same is reproduced below:- "6. Thus it is evident that the Ld. AO herself has accepted the contention of the appellant ....
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.... 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 interest was introduced by Finance Act, 2012 and was thus not applicable to any years prior to that. 8. The AOP and its members are not separate entities, therefore no TCS was required to be collected from its member. Even, in the remand report, learned CIT(A) has admitted that a....