M/s. Gruner India Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 1139/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2750 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PRATHAM AG GARWAL
• Keywords: Opportunity of being heard
• Section: 143(3); 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I - 1 , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SMT. BEENA A. PILLAI , JM ITA NO. 1139 /DEL/2015 : ASSTT. YEAR : 2010 - 11 M/S GRUNER INDIA PVT. LTD.,15, SDIDC, OKHLA INDUSTRIAL AREA, PHASE - II, SCHEME - 1, NEW DELHI - 110020 VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(2), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AA DCG2938H ASSESSEE BY : SH. PANCHAM SETHI, CA & SH. PRATHAM AG GARWAL, CA REVENUE BY : SH. KUMAR PRANAV, SR. DR DATE OF HEARING : 26 .03 .201 8 DATE OF PRONOUNCE MENT : 27 .03 .201 8 ORDER PER N. K. SAINI, AM : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23.12.2014 P ASSED BY THE AO U/S 143(3) R.W.S. 144C OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. FOLLOWING GROUNDS HAVE BEEN RAISED IN THIS APPEAL: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE ASSESSMENT ORDER PASSED BY THE LD. ASSESSING OFFICER IS BAD IN LAW. 2. THE LD. ASSESSING OFFICER ERRED BOTH IN LAW AND ON THE FACTS OF THE CASE BY NOT ALLOWING CREDIT OF TDS AMOUNTING TO RS. 43,370 / - . 3. THE LD. ASSESSING OFFICER ERRED IN THE FACTS & ON LAW BY FAILING TO CONSIDER THE EXTENSION IN THE DATE OF FILING THE ITR FOR THE ASSESSMENT YEAR 2010 - 11 AND ITA NO . 1139 /DE L/201 5 GRUNER INDIA PVT. LTD. 2 CONSEQUENTLY CHARGING THEREON INTEREST U/S 234A AMOUNTING TO RS. 47,957 / - . 4. THE LD. ASSESSING OFFIC ER ERRED IN CHARGING INTEREST U/ S 234B AND 234C OF ITA UNDER THE FACTS & ON LAW IN THE CIRC UMSTANCES OF THE CASE. 5. THE APPELLANT CRAVES LEAVE TO AMEND, DELETE OR ADD ANY GROUNDS OF APPEAL BEFORE OR DURING THE COURSE OF HEARING OF THE APPEAL 3 . FROM THE ABOVE GROUNDS, IT IS GATHERED THAT THE GRIEVANCE OF THE ASSESSEE IN THIS APPEAL RELATES T O THE CREDIT OF TDS AMOUNTING TO RS.43,370/ - NOT GIVEN BY THE AO AND THE INTEREST CHARGED U/S 234A, 234B & 234C OF THE ACT WITHOUT CONSIDERING THIS FACT THAT THE TIME WAS EXTENDED FOR FILING THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010 - 11. 4 . DURING THE COURSE OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE AO HAD NOT CONSIDERED THAT THE TIME FOR FILING THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010 - 11 WAS EXTENDED. THEREFORE, THE INTEREST U/S 234A OF THE ACT WAS NOT CHARGEABLE AND THAT THE AO HAD NOT GIVEN THE CREDIT OF TDS CLAIMED BY THE ASSESSEE. HE REQUESTED TO REMAND THE MATTER BACK TO THE FILE OF THE AO. 5. IN HIS RIVAL SUBMISSIONS, THE LD. SR. DR STRONGLY SUPPORTED THE ORDER OF THE AO. ITA NO . 1139 /DE L/201 5 GRUNER INDIA PVT. LTD. 3 6. AFTER CONSIDERING THE SUBMISSIONS O F BOTH THE PARTIES AND THE MATERIAL AVAILABLE ON THE RECORD, WE ARE OF THE VIEW THAT THE AFORESAID CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE NEEDS VERIFICATION AT THE LEVEL OF THE AO. WE, THEREFORE, REMAND THIS CASE BACK TO THE FILE OF THE AO TO BE DE CIDED AFTER CONSIDERING THE AFORESAID CONTENTION OF THE ASSESSEE THAT TIME WAS EXTENDED FOR FILING THE RETURN OF INCOME AND THAT THE TDS WAS TO BE ADJUSTED. THE AO IS DIRECTED TO DECIDE THE ISSUES AFTER PROPER VERIFICATION IN ACCORDANCE WITH LAW AND AFTER PROVIDING A DUE AND REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE . 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . (ORDER P RONOUNCED IN THE COURT ON 27 /03 /2018 ) SD/ - SD/ - ( BEENA A. PILLAI ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27 /03 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR