Thai Airways International Public Co. Ltd., Kolkata V. DCIT, TDS, CIR-3, KOLKATA, Kolkata

ITA 1116/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0587 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 23-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARIINDAM BHATTACHARJEE

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1116/KOL/2016 ASSESSMENT YEAR:2014-15 THAI AIRWAYS INTERNATIONAL PUBLIC COMPANY LTD., CRESCENT TOWERS, 8 TH FLOOR, 229, A.J.C.BOSE ROAD, KOLKATA-20 [ PAN NO.CALTO 1865 D ] / V/S . DCIT, (TDS), CIRCLE- 3, 10-B, MIDDLETON ROW, 8 TH FLOOR,KOLKATA-71 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI ARIINDAM BHATTACHARJEE, ADDL. CIT-DR /DATE OF HEARING 07-12-2017 /DATE OF PRONOUNCEMENT 15-12-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKATA PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE ORDER DATED 09.03.2016 PERTAINING T O ASSESSMENT YEAR 2014-158. THE GROUNDS RAISED BY THE ASSESSEE PER ITS APPEAL ARE AS UNDER: - 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN A LLEGING THAT THERE WAS SHORT DEDUCTION OF TAX. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPEALS) FAILED TO APPRECIATE THAT THE RESPECTIVE DEDUCTEE MUST HAVE P AID TAXES ON SUCH INCOME AND ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN R ECOVERING THE TAX UNDER SECTION 200A OF THE ACT FROM THE APPELLANT. 3. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN C HARGING INTEREST UNDER SECTION 201(1A) OF THE ACT. ITA NO.1116/KOL/2016 A. Y. 2014-15 THAI AIRWAYS INTERNATIONAL PUBLIC CO. LTD. V S. DCIT(TDS) CIR-3, KOL. PAGE 2 4. THAT THE OBSERVATIONS REGARDING APPEARANCE AND F URNISHING OF DOCUMENTS MADE BY THE LEARNED CIT(APPEALS) IS CONTRARY TO THE FACTS AND C IRCUMSTANCES OF THE CASE. 5. THAT THE APPELLANT CRAVES LEAVE TO ADD TO AND/OR ALTER, AMEND, MODIFY OR RESCIND THE GROUNDS HEREINABOVE BEFORE OR AT THE HEARING OF THI S APPEAL. 2. AT THE TIME OF HEARING NONE APPEARED FOR THE ASS ESSEE, THOUGH THE NOTICE FOR HEARING WAS ISSUED THROUGH RPAD. SIMILARLY NO ADJOURNMENT A PPLICATION FOR HEARING WAS FILED. AFTER GOING THROUGH THE RECORDS AND THE SUBMISSIONS OF TH E LD. DR, WE ARE OF THE VIEW THAT WE CAN DISPOSE OFF THIS APPEAL WITHOUT HEARING THE LD. AR FOR THE ASSESSEE. 3. AT THE OUTSET, IT WAS OBSERVED THAT THE ASSESSIN G OFFICER HAS RAISED THE DEMAND IN ITS ORDER U/S 200A OF THE ACT ON ACCOUNT OF SHORT DEDUC TION OF TAX DEDUCTED AT SOURCE (TDS) IN ALL THE QUARTERS PERTAINING TO THE FINANCIAL YEAR 2 013-14. 4. THE ASSESSEE AGAINST THE ORDER OF ASSESSING OFF ICER PREFERRED FOUR APPEALS BEFORE LD. CIT(A) WHO CONFIRMED THE ACTION OF ASSESSING OFFICE R IN HIS CONSOLIDATED ORDER PASSED ON 09.03.2016. 5. AGGRIEVED, ASSESSEE FILED ONE CONSOLIDATED APPEA L BEFORE US AGAINST THE ORDER OF LD. CIT-A INSTEAD OF FOUR APPEALS AS REQUIRED UNDER THE PROVISIONS OF LAW. HOWEVER, AS PER THE PROVISION OF THE ACT, THE ASSESSEE WAS REQUIRED TO FILE RESPECTIVE FOUR APPEALS, FOR ALL THE QUARTERS PERTAINING TO ASSESSMENT YEAR 2013-14. IN THIS VIEW OF THE MATTER, WE ARE OF THE VIEW THAT APPEAL FILED BY ASSESSEE IS NOT MAINTAINA BLE AND LIABLE TO BE DISMISSED IN LIMINE. HOWEVER, ASSESSEE IS AT LIBERTY TO FILE SEPARATE AP PEALS AGAINST THE ORDER PASSED BY THE LD. CIT(A) WITH CONDONATION PETITION. THUS, WE ARE INCL INED TO DISMISS THE APPEAL FILED BY ASSESSEE IN LIMINE AS INDICATED ABOVE. 6. IN THE RESULT, ASSESSEES APPEAL STANDS DISMISSED I N LIMINE . ORDER PRONOUNCED IN OPEN COURT ON 15/12/2017 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S ) - 15/12/2017 / KOLKATA ITA NO.1116/KOL/2016 A. Y. 2014-15 THAI AIRWAYS INTERNATIONAL PUBLIC CO. LTD. V S. DCIT(TDS) CIR-3, KOL. PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-THAI AIRWAY INTERNATIONAL PUBLIC CO. LTD ., CRESCENT TOWERS 8 TH FLOOR, 229, A.J. C. BOSE ROAD, KO;LKAT-20 2. /RESPONDENT-DCIT(TDS), CIRCLE-3, 10-B, MIDDLETON RO W, 8 TH FLOOR,KOL-71 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO ,,