CHHATTISGARH GRAMIN BANK, BILASPUR(CG) V. ITO- TDS, BILASPUR(CG)

ITA 10/BIL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1354 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 03-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201(1); 10; 15

Judgement Text

ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 1 OF 6 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR [CORAM : PRAMOD KUMAR AM AND C.M. GARG JM] ITA NO . 1 0 /RPR/201 4 A.Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT KHAMARIYA . [T AN: BPLB02 046C ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 11 /RPR/201 4 A.Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT AKALLURA, DIST, JANJGIR, CHAMPA. [T AN: BPLB02018C ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 1 2 /RPR/201 4 A.Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT PATHARIA, BILASPUR. [T AN: BPLB02 137C ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 34 / RPR /201 4 A.Y. 20 09 - 10 CHHATTISGARH GRAMIN BANK .APPELLANT PATHAIRA [T AN: BPLB02137C ] VS. ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 2 OF 6 INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 13 /RPR/201 4 A.Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT PAN DATARAI, DIST. KAWARDHA . [T AN: BPLB02002A ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 1 9 /RPR/201 4 A .Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT JONDHRA. [T AN: BPLB01966G ] VS. INCOME TA X OFFICER TDS BILASPUR. ... . RESPONDENT ITA NOS. 20 /RPR/201 4 A .Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT KARGIKALA , BILASPUR . [T AN: BPLB0 2089D ] VS. INCOME TAX OFFICER TDS BILASPUR. .. . . RESPONDENT ITA NO. 2 9/RPR/201 4 A.Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT RAJPUR. [T AN: BPLR02088C ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 3 OF 6 ITA NO. 35 /RPR/201 4 A .Y. 2008 - 09 CHHATTISG ARH GRAMIN BANK .APPELLANT SARGAON , BILASPUR [T AN: BPLB0 1924G ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 36/RPR/2014 A .Y. 20 08 - 09 CHHATTISGARH GRAMIN BANK .APPELLANT CHAMPA. [T AN: BPL B01957E ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 79 /RPR/201 4 A .Y. 2008 - 09 BILASPUR RAIPUR KSHETRIYA GRAMIN BANK .APPELLANT PANDARIYA . [T AN: BPL B01925A ] VS. INCOME TAX O FFICER TDS BILASPUR. ... . RESPONDENT ITA NO. 377 & 378 /RPR/2014 A .Y S . 20 13 - 14 & 2013 - 14 CHHATTISGARH RAJYA GRAMIN BANK .APPELLANT CHHURI . [T AN: BPLB0 2208D ] VS. INCOME TAX OFFICER TDS BILASPUR. .. . . RESPONDENT ITA NOS.391, 392 & 393/RPR/2014 A .YS. 2013 - 14, 2013 - 14 & 2014 - 15 ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 4 OF 6 CHHATTISGARH GRAMIN BANK .APPELLANT JAIRAMNAGAR [T AN: BPLB019 08E ] VS. INCOME TAX OFFICER TDS BILASPUR. ... . RESPONDENT APPEARANCES BY: K.B. TIWARI , FOR THE A PPELLANT S YACUB TOPPO , F OR THE RE SPONDENT DATE OF CONCLUDING THE HEARING : JUNE 2 2 ND , 201 6 DATE OF PRONOUNCING THE ORDER : JUNE 23 RD , 201 6 O R D E R PER BENCH: ALL T HESE APPEALS INVOLVE A COMMON ISSUE, WERE HEARD TOGETHER AND WERE FILED BY DIFFERENT BRANCHES OF THE SAME ASSESSEE I. E. CHHATTISGARH RURAL BANK. AS A MATTER OF CONVENIENCE, THEREFORE, ALL TH ESE APPEALS ARE BEING DISPOSED OF BY WAY OF THIS CONSOLIDATED ORDER. 2. THE COMMON GRIEVANCE IN ALL THESE APPEAL S IS THAT THE LEARNED CIT(A) ERRED IN UPHOLDING THE DEMANDS RAISED BY TH E ASSESSING OFFICER UNDER SECTION 201(1) AND 201(1 A ) OF THE INCOME T AX ACT 1961, THERE ARE NO LAPSES IN SHORT DEDUCTION OF TAX ON THE PART OF THE ASSESSEE. IT IS POINTED OUT THAT THE ASSESSE E H A S GIVEN NECESSARY CLARIFICATION BUT YET THE SHORT DEDUCTION DEMANDS ARE NOT RECTIFIED. WHEN TH E ASSESSEE CARRIED T H E MATTER IN APPEAL BEFORE THE LEARNED CIT(A), HE CONFIRMED THE ACTION OF THE ASSESSING OFFICER BY OBSERVING AS FOLLOWS : - THE SU BMISSION MADE BY THE LD . A . R . WAS CONSIDERED CAREFULLY WITH REFERENCE TO MATERIAL AVAILABLE ON RECORD. IT WAS FORWARDED TO THE ASSESSING OFFICER FOR HIS VERIFICATION AND COMMENTS AS WELL. THE ASSESSING OFFICER VERIFIED THE SAME FROM HIS SYSTEM AND INFORM ED THAT THE STATEMENT ON THE BASIS OF WHICH THE DEMAND HAS BEEN RAISED HAS NOT YET BEEN RECTIFIED OR RECONCILED AND THEREAFTER, FRESH STATEMENT AFTER PROPER RECONCILIATION HAS NOT BEEN FILED AND FOR THIS REASON, THE DEMAND STILL EXISTS . ON PERUSAL OF THE ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 5 OF 6 REPORT OF THE ASSESSING OFFICER, I FIND THAT THE DEMAND RAISED VIDE THE PROVISIONS OF THE AFORESAID SECTIONS STILL PERSISTS BECAUSE OF THE FAILURE OF THE APPELLANT BANK IN RESUBMITTING THE STATEMENT AFTER RECONCILIATION OF DA T E. IN VIEW OF THE ABOVE, THE GROUND OF APPEAL IS DISMISSED. HOWEVER, THE APPELLANT BANK IS AT LIBERTY TO FILE REVISED STATEMENT AND IF AFTER FILING OF REVISED STATEMENT, DEMAND PERSISTS, APPEAL MAY BE FILED AGAINST THE DEMAND. 3. THE ASSESSEE IS NOT SATISFIED AND IS IN FURTHER APPE AL BEFORE US . 4. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL ON RECORD , AND DULY CONSIDERED FACTS OF THE CASE IN THE LIGHT OF APPLICABLE LEGAL POSITION . 5. WE FIND THAT THE CORRECTION STATEMENT IS TO BE FILED BY THE ASSESSEE BUT THE ASSES SE E HAS NOT FILED THE SAME. WE DIRECT THE ASSESSEE TO FILE THE CORRECTION STATEMENT WITHIN TWO MONTHS OF RECEIVING THIS ORDER, AND IN CASE THE DEMAND STILL PERSIS T S AFTER ANOTHER TWO MONTHS OF FILING THE CORRECTED STATEMENT TO T A KE UP THE MATTER WITH THE LEAR NED CIT(A) FOR ADJUDICATION ON MERITS IN TERMS OF HIS OBSERVATIONS REPRODUCED ABOVE. THE MATTER THUS STANDS RESTORED TO T H E FILE OF THE LEARNED CIT(A) FOR STATISTICAL PURPOSES 6. IN VIEW OF THE ABOVE DISCUSSIONS, AND OBSERVATIONS ABOVE, THE ASSESSEE IS AT LIBERTY TO TAKE UP THE MATTER WITH THE L EARNED CIT(A) , IF NECESSARY , AFTER TWO MO NTHS OF FILING T HE CORRECTION STATEMENT . 7. IN THE RESULT , APPEALS ARE ALLOWED FOR STATIST IC AL PU R POSE S IN TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 2 3 RD DAY OF JUNE , 2016 . SD/ - SD/ - C.M. GARG PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 23 RD DAY OF JUNE, 2016 . PBN/* ITA NO S . 10 / RPR /201 4 & OTHERS CHHATTISGARH GRAMIN BANK PAGE 6 OF 6 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR