IN THE ITAT COCHIN BENCH
Assistant Commissioner of Income-tax (TDS)
Versus
Al Hind Tours & Travels (P.) Ltd.
IT APPEAL NOS. 373-380 (COCH.) OF 2011
[ASSESSMENT YEARS 2006-07 TO 2009-10]
DECEMBER 14, 2012
ORDER
B.R. Baskaran, Accountant Member
These cross appeals are directed against the orders passed by Ld CIT(A)-III. Kochi and they relate to the financial years relevant to the assessment years 2006-07 to 2009-10. Since identical issues are urged in these appeals, they were heard together and are being disposed of by this common order, for the sake of convenience.
2. The assessee herein was treated as an assessee in default in terms of sec. 201(1) of the Act for non deduction of tax at source u/s 194H of the Act on the amount paid as “Commission” to various persons. Accordingly, the Deputy Commissioner of Income tax (TDS) raised demand u/s 201(1) of the Act upon the assessee of an amount equal to the amount of tax deductible u/s 194H of the Act for the assessment years 2006-07 to 2009-10. Interest u/s 201(1A) of the Act was also levied for the assessment years 2006-07 to 2008-09. The assessee challenged the said orders by filing appeal before Ld CIT(A), who allowed the appeals in part. Still aggrieved, the assessee is in appeal before us for all the four years. Aggrieved by the relief granted by Ld CIT(A), the revenue is in appeal before us for all the four years.
3. The facts which are relevant to the issue under consideration are set out in brief. The assessee herein is an IATA approved agent and is engaged in the business of booking air travel tickets for various airline companies. The Deputy Commissioner of Income tax (TDS) (hereinafter “TDS officer”) noticed that the assessee has been paying commission to various persons without deducting tax at source as required under sec. 194H of the Act. The year wise details of commission paid; tax deductible u/s 194H, interest charged u/s 201(1A), as stated by the TDS officer, are tabulated below:-
