Vijaya Nank, Allahabad V. ITO(TDS), Allahabad

ITA 121/ALLD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89822 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 03-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH: ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI C. N. PRASAD, JUDICIAL MEMBER I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 ASSESSMENT YEAR : 2008-09. VIJAYA BANK, VS. ITO, (TDS) BELI ROAD,ALLAHABAD. ALLAHABAD. PAN:/ TAN: AAACV4791J (APPELLANT) (RESPONDENT) ASSESSEE BY: SH. NONE. REVENUE BY:-SH. UMESH PATHAK, SR. DR. DATE OF HEARING: 21/04/2015 DATE OF PRONOUNCEMENT: 29/04/2015 ORDER PER C. N. PRASAD: ALL THESE APPEALS ARE FILED BY THE ASSESSEE VIJAYA BANK, ALLAHABAD AGAINST THE ORDERS OF THE LD. CIT(A), ALLAHABAD, DA TED 04.11.2013 ARISING OUT OF THE ORDERS PASSED BY ITO (TDS) U/S 201(1)/20 1(1A). THOUGH NOTICE WAS ISSUED NONE PRESENT ON BEHALF OF THE ASS ESSEE NOR ANY LETTER WAS FILED SEEKING ADJOURNMENT. THUS WE PROCEED TO D ISPOSE OF APPEALS ON HEARING THE LD. DR FOR THE REVENUE. 2. THE LD. DR SUBMITS THAT AO PASSED ORDER U/S 201( 1) AND 201(1A) AS THE ASSESSEE DID NOT REMIT THE TDS INTO THE GOVE RNMENT ACCOUNT IN SOME INSTANCES AND THERE WAS A SHORT DEDUCTION OF T DS BY THE ASSESSEE I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 2 IN SOME OTHER INSTANCES. ASSESSEE PREFERRED APPEALS BEFORE THE LD. CIT(A) AND IT WAS CONTENDED THAT ASSESSEE DEDUCTED TDS AND REMITTED INTO GOVERNMENT ACCOUNT WITHIN TIME AND THERE WAS A WRONG MENTION OF CHALLAN NUMBER IN THE QUARTERLY STATEMENTS FILED WI TH RESPECT TO SHORT DEDUCTION. IT WAS THE SUBMISSION OF THE ASSESSEE TH AT THERE WAS NO SHORT DEDUCTION AS CONCLUDED BY THE ITO (TDS) AND IT WAS ONLY DUE TO CLERICAL MISTAKE IN E-FILLING OF TDS RETURN THERE APPEARED S HORT DEDUCTION. ASSESSEE FURTHER CONTENDED THAT SHORT DEDUCTION HAS BEEN FULLY DEPOSITED AND ADJUSTED IN FINAL TAX LIABILITY OF DEDUCTEES. 3. IT WAS ALSO STATED THAT DECLARATIONS REGARDING M ISTAKE ALSO FILED. HOWEVER, THE LD. CIT(A) COULD NOT CONVINCE WITH SUB MISSIONS SUSTAINED THE ORDERS OF THE AO. WE HAVE GONE THROUGH THE ORDE RS OF THE LOWER AUTHORITIES, SUBMISSIONS MADE BY THE ASSESSEE BEFOR E THE LOWER AUTHORITIES AND CONTENTION OF THE AO. ON GOING THRO UGH THE ORDERS OF LOWER AUTHORITIES WE FIND THAT THE ISSUE HAS NOT BE EN PROPERLY ADDRESSED. THE SUBMISSIONS OF THE ASSESSEE WERE NOT PROPERLY A PPRECIATED. IT WAS THE SUBMISSION OF ASSESSEE THAT TAX HAS BEEN DEDUCT ED AND PAID INTO GOVERNMENT ACCOUNT WITHIN TIME. THEREFORE ASSESSEE CANNOT BE CALLED FOR TO PAY ONCE AGAIN FOR THE TECHNICAL MISTAKE IN FILI NG THE STATEMENTS. 4. SIMILARLY, WHEN THE TDS DEDUCTION WAS MADE GOOD BY THE DEDUCTEES THERE IS NO JUSTIFICATION IN CALLING UPON THE ASSESSEE TO REMIT I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 3 THE SAME ONCE AGAIN. THESE CONTENTIONS WERE NOT CON SIDERED BY THE LOWER AUTHORITIES. IN THE CIRCUMSTANCES WE SET ASID E ALL THESE ISSUES IN ALL THESE APPEALS TO THE FILE OF THE AO TO LOOK INTO TH E MATTER AFRESH AFTER CONSIDERING THE SUBMISSIONS AND EVIDENCES FROM THE ASSESSEE AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON29/04/2015. SD/- SD/- ( D. KARUNAKARA RAO ) (C. N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/04/2015 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR