M/s Shree Nurshingsahay Mudungopal Engg. (P) Ltd., Kolkata V. ITO, WD-59(3) (TDS), KOLKATA, Kolkata

ITA 1124/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0515 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH
• Section: 201(1)

Judgement Text

ITA NO.1124/KOL/2016 M/S SHREE NURSINGSAHAY MUDUNGO PAL ENGG. (P)LTD. A.Y.2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM] ITA NO.1124/KOL/2016 ASSESSMENT YEAR : 2009-10 M/S SHREE NURSINGSAHAY MUDUNGOPAL .-VERSUS- I. T.O., WARD-59(3)(TDS) (P) LTD, KOLKATA KOLKATA (PAN: CALSO5533C) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUNIL SURANA, ADVOCATE FOR THE RESPONDENT: SMT. M.GHOSH, SR.DR DATE OF HEARING : 03.09.2018 DATE OF PRONOUNCEMENT : 12.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-24, KOLKATA, DATED 17.03.2016 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2009-10. 2. THE FACTS OF THE CASE HAVE BEEN BROUGHT OUT BY T HE AO AT PARA-1 OF HIS ORDER AND BY THE LD. CIT(A) AT PARA-3 OF HIS ORDER. 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE ONLY ISSUE BEFORE US IS, WHETHER IT IS CORRECT TO TREAT THE ASSESSEE, AS AN ASSESSEE IN DEFAULT U/S 201(1) OF THE ACT, WHEN THE FACT IS, THAT THE ASSESSEE HAS INADV ERTENTLY MADE A MISTAKE OF DEPOSITING THE TAX DEDUCTED AT SOURCE OF RS.4,76,140/- AGAINST PAN NUMBER OF THE DEDUCTEE, INSTEAD OF THE TAN NO. OF THE DEDUCTEE. IT IS NOT A CASE WHERE THE ASSESSEE HAS RETAINED ANY PART OF THE TAX DEDUCTED AT SOURCE WIT H IT. THIS FACT THAT THE DEPOSIT WAS MADE AGAINST THE PAN INSTEAD OF THE TAN IS RECORDED BY THE AO. ITA NO.1124/KOL/2016 M/S SHREE NURSINGSAHAY MUDUNGO PAL ENGG. (P)LTD. A.Y.2009-10 2 4. THE JAIPUR BENCH OF ITAT IN ITA NOS.222 & 223/J P/2013 ORDER DATED 09.10.2015, HAS IN SIMILAR CIRCUMSTANCES HELD THAT, THE ASSESSEE CANNOT BE TREATED AS AN ASSESSEE IN DEFAULT. RESPECTFULLY FOLLOWING THE DEC ISION OF THE COORDINATE BENCH ON THE VERY SAME MATTER IN THE CASE OF ITO VS TDS VS L IC OF INDIA (SUPRA) WE DIRECT THE AO TO RECTIFY THE INADVERTENT MISTAKE IN THIS MATTE R AND PASS A SUITABLE ORDER UNDER THE LAW. THE ORDER DECLARING THE ASSESSEE AS AN ASSESSE E IN DEFAULT IS HEREBY CANCELLED. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED. O RDER PRONOUNCED IN THE COURT ON 12.09.2018. SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S SHREE NURSINGSAHAY MUDUNGOPAL EMGG. (P)LTD., 55, EZRA STREET, 1 ST FLOOR, KOLKATA-700001. 2. I.T.O., WARD-59(3)(TDS), KOLKATA. 3. C.I.T.(A)- 24, KOLKATA 4. C.I.T- (TDS), K OLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES