M/s. mangal Plastic Udyog, Bangalore V. Assistant Commissioner Of Income-Tax, Bangalore

ITA 1424/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9388 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 10-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARESH SAKA
• Assessee Lawyers: SUDHEENDRA B R

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH SMC, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER ITA NO. 1424(BANG) 2016(ASSESSMENT YEAR : 2008 0 9) M/S MANGAL PLASTIC UDYOG, NO. 108/13, 3 RD MAIN ROAD, INDUSTRIAL TOWN, RAJAJINAGAR, BANGALORE 560044 PAN : AABFM7328Q APPELLANT VS ACIT (CPC), BANGALORE RESPONDENT ASSESSEE BY :SHRI SUDHEENDRA B. R., C. A. REVENUE BY : SHRI NARESH SAKA JCIT DATE OF HEARING : 20-09-2016 DATE OF PRONOUNCEMENT : 21-09-2016 O R D E R PER A. K. GARODIA, A.M.: THIS APPEAL IS FILED BY THE ASSESSEE. THIS IS DIR ECTED AGAINST THE ORDER OF LEARNED CIT (A) 3, BANGALORE DATED 29.07.2016 FOR A. Y. 2014 15. 2. THE ASSESSEE HAS ONLY ONE GRIEVANCE THAT THE A. O. HAS NOT RECTIFIED THE CHALLAN AS PER WHICH AN AMOUNT OF RS. 150,000/- WAS PAID BY THE ASSESSEE BECAUSE THE ASSESSEE BY MISTAKE USED THE CHALLAN OF TDS PAYMENT INSTEAD OF USING ADVANCE TAX CHALLAN FOR MAKING THIS PAYMEN T ON 07.09.2013. 3. LEARNED AR OF THE ASSESSEE SUBMITTED THAT AS PER LETTER DATED 29.09.2014, THE ASSESSEE HAS MADE A REQUEST TO THE A.O. FOR RECTIFICATION OF CHALLAN BUT NO ORDER IS PASSED BY THE A.O. IN THIS REGARD AND LEARNED CIT (A) ALSO HAS NOT GIVEN ANY FINDING ON THIS ASPECT. LEAR NED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). ITA NO. 1424(BANG) 2016 2 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERU SED THE MATERIAL ON RECORD. I FIND THAT THIS IS NOT IN DISPUTE THAT THE ASSESSEE MADE PAYMENT OF THIS AMOUNT BY USING TDS CHALLAN AND HENCE, CREDIT FOR THE SAME AS ADVANCE TAX CANNOT BE ALLOWED. BUT NEVERTHELESS, WH EN A REQUEST IS MADE BY THE ASSESSEE FOR RECTIFICATION OF THE CHALLAN, THE A. O. SHOULD PASS APPROPRIATE ORDER ON SUCH REQUEST AS PER LAW. WITH THESE OBSERVATIONS, I RESTORE THE MATTER BACK TO THE A.O. FOR PASSING APP ROPRIATE ORDER AS PER LAW ON SUCH REQUEST OF THE ASSESSEE MADE BEFORE HIM ON 29.09.2014 AND IF THE ASSESSEE SUCCEEDS IN THIS MATTER AND THE A.O. RECTI FIES THE CHALLAN THEN TO ALLOW CREDIT TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. (A.K. GARODIA) ACCOUNTANT MEMBER BANGALORE: D A T E D : .09.2016 AM* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER, AR, ITAT, BANGALORE ITA NO. 1424(BANG) 2016 3 1. DATE OF DICTATION .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER DOES FOR XEROX & ENDORSEMENT . 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. 11 THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 THE DATE ON WHICH THE FILE GOES TO THE DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER