SURJIT MEMORIAL EDUCATIONAL SOCIETY , FEROZEPUR V. INCOME TAX OFFICER ( TDS), AMRITSAR

ITA 129/ASR/2023

AI Insights

The case involves Surjit Memorial Educational Society, which appealed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi. The appeal was directed against the order passed under section 250 of the Income Tax Act, 1961, for the assessment year 2017-18, which itself stemmed from an order passed under section 154 by the ITO (TDS) Amritsar. The primary contention of the assessee was the non-allowance of a TDS refund, which was claimed to be a mistake apparent from the record and needed rectification under section 154. However, the appeal was dismissed due to procedural defects, specifically the non-submission of the necessary assessment and rectification orders.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114861 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-08-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 01-05-2023
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.129/Asr/2023 Assessment Year: 2017-18 Surjit Memorial Educational Society, C/o Jaswinder Singh And Associates, Chartered Accountant, 53 Street No.1, Dhawan Colony Freozepur City. Punjab. [PAN: 7G] (Appellant) Vs. NFAC, Delhi/C/o Asstt. Commissioner of Income Tax Circle-4, Jalandhar. (Respondent) Appellant by None Respondent by Sh. Ravinder Mittal, Sr. DR Date of Hearing 22.08.2023 Date of Pronouncement 25.08.2023 ORDER Per:Anikesh Banerjee, J.M.: The instant of appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [in brevity the ‘CIT (A)’] order passed u/s 250of the Income Tax Act 1961, [in brevity the Act] for A.Y. I.T.A. No.129/Asr/2023 Assessment Year: 2017-18 2 2017-18.The impugned order was emanated from the order of ITO (TDS) Amritsar,[in brevity the AO] order passed u/s 154 of the Act. 2. The assessee has raised the following grounds: “1. THAT THE REFUND ON ACCOUNT OF TDS WAS NOT ALLOWED WHICH THOUGH GETS REFLECTED IN FORM 26AS .AUDITED BALANCE SHEET AND ALSO CLAIMED IN THE RETURN WHICH IS A MISTAKE APPARENT FROM THE RECORD WHICH NEEDED RECTIFICATION U/S 154 OF THE ACT. 2. THAT THE DENIAL OF RECTIFICATION REQUEST WAS ABSOLUTELY ILLEGAL, UNJUST AND BAD IN LAW AND THE REFUND MAY KINDLY BE ALLOWED AFTER GIVING DUE EFFECT TO THE RECTIFICATION. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, MODIFY, DELETE ALL OR ANY OF THE GROUNDS OF APPEAL BEFORE / AT THE TIME OF HEARING OF THE APPEAL” 3. When the appeal was called for hearing, none was present on behalf of the assessee nor any adjournment petition was filed. From the Registry we found that the appeal is itself defective for non-filing of the assessment order and rectification order passed u/s 154 or any Act, as claimed by the assessee. We proceed to dispose of the matter on ex parte qua for the assessee after hearing the ld. DR. I.T.A. No.129/Asr/2023 Assessment Year: 2017-18 3 4. We considered the record which was filed by the assessee before the ITAT Amritsar Bench. The Registry already mentioned that the said appeal is defective as because there is absence of the assessment order. Despite several dates were fixed but the assessee has not taken any initiative to rectify the defect of the appeal filed before the ITAT, Amritsar Bench. Accordingly, under these circumstances, it appears that the assessee is not interested to proceed the appeal further, as the assessee has not removed the defects which was informed by the Registry. We order that the appeal is liable to be dismissed as defective. 5. In the result, the appeal bearing ITA No. 129/Asr/2023 is dismissed. Order pronounced in the open court on 25.08.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order