Addl. CIT(TDS), Ghaziabad V. M/s. Canara Bank, Noida

ITA 1360/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96949 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 06-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 07-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH CHANDRA
• Assessee Lawyers: REEMA MALIK CAS; AJAY WADHWA MS RAJ RANI LAKRA
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM ITA NOS.1360 & 1362/DEL/2014 ASSESSMENT YEARS : 2006-07 & 2012-13 ADDL. CIT (TDS), GHAZIABAD. VS. CANARA BANK, SECTOR-06, NOIDA. PAN: AAACC6106G ITA NO.1361/DEL/2014 ASSESSMENT YEAR : 2006-07 ADDL. CIT (TDS), GHAZIABAD. VS. CANARA BANK, SECTOR-01, NOIDA. PAN: AAACC6106G ITA NOS.1351 TO 1353/DEL/2014 ASSESSMENT YEARS : 2005-06, 2010-11 & 2011-12 ADDL. CIT (TDS), GHAZIABAD. VS. UCO BANK, G-25A, SECTOR-03, NOIDA. PAN: AAACU3561B ITA NO.1354/DEL/2014 ASSESSMENT YEAR : 2011-12 ADDL. CIT (TDS), GHAZIABAD VS. PUNJAB & SINDH BANK, SECTOR-18, NOIDA. PAN: AAACP1206G ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 2 ITA NO.1355/DEL/2014 ASSESSMENT YEAR : 2008-09 ADDL. CIT (TDS), GHAZIABAD VS. STATE BANK OF PATIALA, SECTOR-01, NOIDA. PAN: AACCS0143D ITA NOS.1357 & 1358/DEL/2014 ASSESSMENT YEARS : 2008-09 & 2009-10 ADDL. CIT (TDS), GHAZIABAD VS. THE CORPORATION BANK, R.N.03, BLOCK, SEC.62, BEHIND FORTIS HOSPITAL, NOIDA. PAN: AAACC7245E ITA NOS.1363 TO 1374/DEL/2014 ASSESSMENT YEARS : 2008-09 TO 2012-13, 2010-11 TO 2012-13, 2005-06 & 2007-08 TO 2009-10 RESPECTIVELY. ADDL. CIT (TDS), GHAZIABAD VS. VIJAYA BANK, N-17, SECTOR-18, NOIDA. PAN: AAACV4791J ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 3 ITA NOS.1375 & 1376/DEL/2014 ASSESSMENT YEARS : 2005-06 & 2006-07 ITA NOS.1387 & 1388/DEL/2014 ASSESSMENT YEARS : 2007-08 & 2008-09 ADDL. CIT (TDS), GHAZIABAD VS. M/S ORIENTAL BANK OF COMMERCE, SECTOR-27, NOIDA, G.B. NAGAR 201301 PAN: AAAO0191M ITA NOS.1377 TO & 1386/DEL/2014 ASSESSMENT YEARS : 2005-06, 2006-07, 2007-08 TO 201 0-11, 2008-09 TO 2011-12, RESPECTIVELY. ADDL. CIT (TDS), GHAZIABAD VS. M/S ORIENTAL BANK OF COMMERCE, G BLOCK MARKETING COMPLEX, SECTOR-20, NOIDA 201301. PAN: AAAO0191M ITA NOS.3197 TO 3199/DEL/2014 ASSESSMENT YEARS : 2006-07, 2008-09 & 2009-10 ADDL. CIT (TDS), GHAZIABAD VS. M/S PUNJAB NATIONAL BANK, SECTOR-27, GB NAGAR, NOIDA-201301. PAN: AAACP0165G ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 4 ITA NOS.3600 TO 3606/DEL/2014 ASSESSMENT YEARS : 2005-06 TO 2011-12 CENTRAL BANK OF INDIA, SECTOR-15, NAYA BANS, NOIDA, GAUTAM BUDH NAGAR. PAN: MRTC00313F ADDL. CIT (TDS), GHAZIABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AJAY WADHWA, ADVOCATE, MS RAJ RANI LAKRA & MS REEMA MALIK, CAS DEPARTMENT BY : SHRI RAMESH CHANDRA, CIT, DR DATE OF HEARING : 06.08.2015 DATE OF PRONOUNCEMENT : 07.08.2015 ORDER PER BENCH: THE CAPTIONED APPEALS SOME OF WHICH HAVE BEEN FI LED BY THE ASSESSEE AND THE OTHERS BY THE REVENUE INVOLVE EI THER OR BOTH THE ISSUES, VIZ., THE JURISDICTION OF THE CIT(A), NOIDA TO PASS THE ORDER AND CONFIRMATION/DELETION OF DEMAND CREATED BY THE ADDL .CIT(TDS) GHAZIABAD U/S 201(1) AND 201(1A) OF THE INCOME-TAX ACT, 1961 ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 5 (HEREINAFTER ALSO CALLED THE ACT) TOWARDS FAILURE OF THE ASSESSEE TO DEDUCT TAX AT SOURCE FROM THE INTEREST PAID BY IT T O NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY (NOIDA). 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. IN THE PRESENT BATCH OF APPEAL S, IN SOME CASES, THE LD. CIT(A) HAS DECIDED THE ISSUE IN FAVOUR OF THE A SSESSEE, WHICH HAS LED TO THE FILING OF APPEALS BY THE REVENUE AND VICE VERSA . IT IS RELEVANT TO MENTION THAT SIMULTANEOUS WITH THE PRESENT BATCH OF APPEALS, WE ALSO HEARD AN APPEAL BY THE REVENUE IN ITA NO.1359/DEL/2 014 NAMED AS ADDL. CIT(TDS) GHAZIABAD VS. CANARA BANK, NOIDA, FO R WHICH WE HAVE PASSED A SEPARATE DETAILED ORDER TODAY ITSELF. IN THAT CASE, IT HAS BEEN HELD THAT BETWEEN THE PERIOD 5.6.2014 TO 15.11.2014 , THE JURISDICTION OF THE FIRST APPELLATE AUTHORITY TO PASS THE ORDERS AG AINST THE ORDERS OF THE ADDL.CIT (TDS), GHAZIABAD RESTED WITH THE CIT(A), G HAZIABAD AND FOR THE PERIODS PRIOR TO 5.6.2014 AND AFTER 15.11.2014, IT VESTED IN CIT(A), NOIDA. IT HAS, THEREFORE, BEEN HELD THAT ONLY THE C IT(A), NOIDA HAD ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 6 RIGHTFUL JURISDICTION OVER THE APPEALS EMANATING FR OM THE ORDERS PASSED BY THE ADDL. CIT(TDS), GHAZIABAD. ON MERITS, IT HA S BEEN HELD THAT THE PAYMENT OF INTEREST BY THE BANKS TO NOIDA DOES NOT REQUIRE ANY TAX WITHHOLDING AS THE SAME IS COVERED U/S 194A(3)(III) (F). RESULTANTLY, THE ORDER PASSED BY THE ADDL CIT(TDS) U/S 201(1) AND 20 1(1A) READ WITH SECTION 194A HAS BEEN SET ASIDE. 3. BOTH THE SIDES ARE IN AGREEMENT THAT THE FACT S AND CIRCUMSTANCES OF THE INSTANT APPEALS ARE, MUTATIS MUTANDIS , SIMILAR TO THOSE OF ITA NO.1359/DEL/2014. FOLLOWING THE VIEW TAKEN IN THAT APPEAL, WE EVENTUALLY HOLD THAT THE ASSESSEE BANK CANNOT BE TR EATED AS ASSESSEE IN DEFAULT U/S 201(1) AND 201(1A) OF THE ACT. FURTHER, IN THE APPEALS IN WHICH THE QUESTION OF JURISDICTION IS INVOLVED, IT IS HELD THAT THE ORDERS HAVE BEEN PASSED BY THE CORRECT CIT(A) HAVING JURIS DICTION OVER THE CONCERNED ASSESSES. ITA NO.1360/DEL/2014 (CANARA BANK) & 45 OTHER APPEALS OF DIFFERENT ASSESSEE BANKS VIZ., UCO BANK, PUNJAB & SINDH BANK, STATE BANK OF PATIAL A, CORPORATION BANK, VIJAYA BANK, ORIENTAL BANK OF COM MERCE, PUNJAB NATIONAL BANK, CENTRAL BANK OF INDIA. 7 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED AND THOSE FILED BY THE ASSESSEE ARE ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.201 5. SD/- SD/- [C.M. GARG] [R.S. SYAL] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 07 TH AUGUST, 2015. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.