South Western Railway, Hubli V. CIT, Hubli

ITA 1434/BANG/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0170 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-07-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 07-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TULAJAPPA KALBURGI
• Keywords: Opportunity of being heard; Principle of natural justice; Period of limitation; Non-deduction of tax; Time period of passing order
• Section: 201(1); 148; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER I.T . A. NO S . 1434 TO 1439 /BANG/20 15 (ASSESSMENT YEAR S : 20 07 - 08 TO 2012 - 13 ) SOUTH WESTERN RAILWAY, THE S ENIOR DIVISIONAL COMMERCIAL MANAGER, HUBLI DIVISION, DIVISIONAL OFFICE, KESHWAPUR, HUBLI 580 020 . APPELLANT. VS. THE COMMISSIONER OF INCOME TAX (APPEALS), HUBLI . .. RESPONDENT. APPELLANT BY : SHRI TULAJAPPA KALBURGI, ADVOCATE. R E SPONDENT BY : SHRI SUNIL KUMAR AGARWAL, JCIT. DATE OF H EARING : 20.07.2016. DATE OF P RONOUNCEMENT : 29 .7 .201 6 . O R D E R PER BENCH : THESE SIX APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMPOSITE ORDER OF COMMISSIONER OF INCOME T AX (APPEALS) , HUBLI DT.31.08.2015 ARISING FROM THE ORDER PASSED UNDER SECTIONS 206C R.W.S. 201(1A) OF THE 2 IT A NO S . 1434 TO 1439 /BANG/201 5 INCOME TAX ACT, 1961 (IN SHORT 'THE ACT') F OR THE ASSESSMENT YEARS 2007 - 08 TO 2012 - 13. 2. THE ASSESSEE HAS RAISED COMMON GROUNDS IN THESE A PPEALS AS UNDER : (1) THAT THE LEARNED RESPONDENT IS ERRED IN CONFIRMING THE ORDER OF INCOME TAX OFFICER (TDS) HUBLI WITHOUT LAYING THE DUE EMPHASIS ON EXPLANATION TO SECTION 191 WHICH PROVIDES THAT PRIMARY LIABILITY OF PAYMENT OF INCOME TAX IS ON THE ASSESSEE TO WHOM THE INCOME BELONGS. (2) THE LEARNED RESPONDENT IS NOT JUSTIFIED IN TREATING THE APPELLANT AS AN ASSESSEE IN DEFAULT ONLY ON FAILURE TO DEDUCT TAX AT SOURCE. READING TOGETHER OF SECTION 201(1 ) AND PROVISO TO SECTION 201(1) OF THE ACT CLARIFY THAT (A) THAT THERE SHALL BE FAILURE TO WITHHOLD TAX AT SOURCE AND (B) IN ADDITION TO THAT FAILURE, THE RECIPIENT OF THE INCOME HAS ALSO FAILED TO PAY THE TAX DIRECTLY. (3) TH E LEARNED RESPONDENT IS NOT JUSTIFIED IN NOT AFFORDING REASONABLE OPPORTUNITY TO THE APPELLANT TO PRODUCE THE COPIES OF RETURN FILED BY THE LICENSEE. THE LEARNED RESPONDENT ALSO FAILED TO CONSIDER SOME OF THE COPIES OF RETUR N OF INCOME FILED BY THE LICENSEE. (4) THAT THE LEARNED RESPONDENT OUGHT TO HAVE CONSIDERED THE FO LLOWING FACTS: (A) THAT RESPONDENT FAILED TO APPRECIATE THE FACT THAT SOME OF THE LICENSEE TO WHOM PARKING LOT WERE ALLOTTED FILED THEIR RETURN OF INCOME AND ACKNOWLEDGED THAT THE RECEIPTS FROM PARKING LOT AS THEIR INCOME WHICH IS ACCEPTED BY THE DEPARTMENT AND IN SUCH A CASES THE APPELLANT CEASE TO BE ASSESSEE IN DEFAULT. 3 IT A NO S . 1434 TO 1439 /BANG/201 5 (B) THAT THE RESPONDENT FAILED TO APPRECIATE THAT THE ONUS IS ON THE REVENUE TO DEMONSTRATE THAT THE TAXES HAVE NOT BEEN RECOVERED FROM THE PERSON TO WHOM PARKING LOT WAS AWARDED AND THEY ARE THE PRIMARILY LIABILITY TO PAY TAX. THERE IS NO M ENTION STEP TAKEN BY THE DEPARTMENT IN ORDER U/S. 206(C). (C) THAT THE LEARNED RESPONDENT FAILED TO APPRECIATE THE FACT THE PROVISIONS OF SECTION 206C(6A) IS IN PARI MATERIA WITH THE PROVISIONS CONTAINED IN SECTION 201 OF INCO ME - TAX ACT, 1961. NO 'ASSESSEE' CAN BE CONSIDERED AS AN 'ASSESSEE IN DEFAULT' UNLESS A DEMAND NOTICE UNDER SECTION 156 HAD BEEN GIVEN TO HIM. ACCORDING TO SECTION 156 OF THE IT ACT DEMAND NOTICE CAN BE SERVED ONLY ON ACCOUNT OF TAX, I NTEREST, PENALTY FINE OR OTHER SUM PAYABLE IN CONSEQUENCE OF ANY ORDER PASSED UNDER THE ACT. SUB - SECTION 6A OF SECTION 206C CONTEMPLATES THE ASSESSEE TO BE IN DEFAULT IN RESPECT OF TAX WITHOUT FIXING THE LIABILITY BY DUE PROCESS OF PROCEEDINGS FOR COMPUTING TAX LIABILITY BY ORDER AND THEREFORE HIT BY ARTICLE 19(1)(G) OF THE CONSTITUTION. (D) THAT THE LEARNED RESPONDENT OUGHT TO HAVE CONSIDER THE FACT THAT THE APPELLANT CANNOT BE T REATED AS AN ASSESSEE IN DEFAULT TILL IT IS FOUND THAT THE PARKING LOT ALLOTTEE OR LICENSEE HAS FAILED TO PAY TAX DIRECTLY. (E) THAT NO SUFFICIENT AND ADEQUATE OPPORTUNITY OF BEING HEARD WAS PROVIDED TO THE APPELLANT TO FURNISH C ERTIFICATE FROM THE ACCOUNTANT AND HENCE VIOLATE THE PRINCIPLES OF NATURAL JUSTICE. (F) THAT SUB - SECTION 6 AND 6A COVERS ALL SITUATIONS AND CONTINGENCIES, AND MAKES THE LIABILITY ABSOLUTE, LIMITED ON DEDUCTOR. THE SU B - SECTION DOES NOT PROVIDE FOR ISSUE OF NOTICES, ASSESSMENT, COLLECTION OR ANYTHING CONNECTED WITH THE IMPOSITION, LEVY AND COLLECTION OF THE TAX. (G) SECTION (4) OF THE INCOME TAX ACT IS THE CHARGING SECTION AND ACCORDING TO SAID SECTION, TAX IS LEVIED UPON ASSESSEE DEPENDING UPON INCOME ACCRUED IN THE PREVIOUS YEAR AND NOT UPON THE INCOME EARNED BY OTHER PERSONS. INVOKING THE PROVISIONS OF SECTION 206C(6) AND 206C(6A) IS ERRONEOUS AND OVERRIDES THE PROVISIONS OF CHARGING SECTION. 4 IT A NO S . 1434 TO 1439 /BANG/201 5 (H) THE DEFINITION OF RAILWAY ADMINISTRATION DOES NOT MAKE RAILWAY AS LEGAL ENTITY OR JUDICIAL PERSON AS IT HELD BY THE SUPREME COURT IN STATE OF KERALA V. G.H.S RAILWAY AIR 1976 SC 2538 EQUIVALENT CITATIONS: 197 7 SCR (1) 419. (5) THAT THE LEARNED RESPONDENT HAS FAILED TO APPRECIATE THE FACT THAT THE PROVISIONS OF 206C IS ONLY 'MACHINERY PROVISIONS' AND HENCE DEMANDING THE TAX BY INVOKING THE PROVISIONS OF SUB - SECTION (6) FROM THE LICENSOR FOR FAILURE TO COLLECT THE TAX FROM LICENSEE IS ERRONEOUS. (6) THAT THE LEARNED RESPONDENT HAS ERRED IN CONFIRMING THE APPELLANT AS AN ASSESSEE IN DEFAULT WITHOUT LAYING DUE EMPHASIS ON LIMITATION. SECTION 201 OF THE ACT DOES NOT PRESC RIBE ANY LIMITATION PERIOD FOR THE ASSESSEE DECLARED AS AN ASSESSEE IN DEFAULT. IF NO PERIOD OF LIMITATION IS PRESCRIBED, A STATUTORY AUTHORITY MUST EXCISE ITS JURISDICTION WITHIN REASONABLE PERIOD. (7) THAT THE LEARNED RESPONDENT H AS FAILED TO APPRECIATE THAT THE PROCEEDING UNDER SECTION 206C IS ALSO ASSESSMENT PROCEEDING AND FOR RE - ASSESSMENT THE AO SHOULD RECORD THE REASON AND ISSUE NOTICE UNDER SECTION 148 OF THE IT ACT. APPEAL FEE (8) THAT AS PER SEC 253(6) (D) AN APPEAL MADE, BE ACCOMPANIED BY A FEE OF RS.500/ - WHERE THE SUBJECT MATTER OF APPEAL RELATES TO ANY MATTER OTHER THAN THOSE SPECIFIED IN CLAUSE (A), (B) AND (C) OF THE SAID SECTION. THE APPELLANT HAS PAID THE APPEAL FEE OF RS. 500/ - BY CHALLAN. LIMITATION (9) THAT AS PER SECTION 253(3) OF THE INCOME TAX ACT THE APPEAL TO THE APPELLATE TRIBUNAL SHALL BE MADE WITHIN SIXTY DAYS FROM THE DATE OF RECEIPT OF ORDER. THE APPELLANT RECEIVED THE ORDER ON 5 - 10 - 2015 AND AS PER THE PROVISIONS OF ACT THE APPEAL SHOULD BE FILED ON OR BEFORE 4.12.2015. THE APPELLANT IS FILING THE APPEAL TODAY. 5 IT A NO S . 1434 TO 1439 /BANG/201 5 ( . PRAYER (10) WHEREFORE, THE APPELLANT MOST RESPECTFULLY PRAYS ON AFORESAID GROUNDS AND AMONG OTHER GROUNDS THAT WILL BE URGED AT THE TIME OF HEARING THAT THIS HON'BLE TRIBUNAL MAY BE PLEASED TO: (I) TO ADMIT THE APPEAL AND ALLOW THIS APPEAL AND TO SET ASIDE THE ORDER PASSED U/S. 206C; (II) SET ASIDE AND CANCEL THE DEMAND OF TAX AND INTEREST. (III) T HAT YOUR HONOUR MAY BE PLEASED TO PASS SUCH ORDERS AS THE FACTS AND CIRCUMSTANCES OF THE CASE MAY REQUIRE. GROUNDS FOR INTERIM PRAYER (11) THAT IS MOST RESPECTFULLY SUBMITTED THAT UNLESS INTERIM ORDER SOUGHT FOR ARE GRANTED, THE APPELLANT WILL BE PUT TO IRREPARABLE HARDSHIP AND INJURY. THE APPELLANT HAVE VALID GROUNDS AND IT IS JUST AND NE CESSARY TO STAY THE OPERATION OF RECOVERY TILL THE DISPOSAL OF APPEAL. HENCE THE NEED FOR INTERIM RELIEF. INTERIM PRAYER (12) PENDING DISPOSAL OF THIS APPEAL, THE APPELLANT RESPECTFULLY PRAY THAT THIS HON'BLE TRIBUNAL MAY BE PLEASED GRANT THE STAY OF THE IMPUGNED ORDER. THE APPELLANT IS FILED AN APPLICATION FOR STAY FOR DEMAND RAISED BY THE INCOME TAX OFFICER (TDS) HUBLI IN FORM AS MENTION IN APPENDIX X(E). PENDING DISPOSAL, THE APPELLANT RESPECTFULLY PRAYS THIS HON'BLE TRIBUNAL MAY PLEASE GRANT ORDER FOR WAIVER OF PRE DEPOSIT TILL THE APPEAL IS DECIDED. 3. THE BRIEF FACTS GIVING RISE TO THE CONTROVERSY ARE THAT A SPOT VERIFICATION WAS DONE BY THE ASSESSING OFFICER ON 16.01.2013 I N THE OFFICE OF SENIOR DIVISIONAL COMMERCIAL MANAGER, SOUTH WESTERN RAILWAY, HUBLI 6 IT A NO S . 1434 TO 1439 /BANG/201 5 DIVISION , KESHWAPUR, HUBLI. IT WAS FOUND DURING THE VERIFICATION THAT THE RECEIPTS OF THE ASSESSEE OFFICE INCLUDES PARKING LOTS LEASE CHARGES . ON QUERY BY THE ASSESSING OFFICER THE OFFICIALS OF THE ASSESSEE EXPRESS THEIR UNAWARENESS OF THE PROVISION TO COLLECT TAX AT SOURCE ON SUCH RECEIPTS. THEREFORE A LETTER WAS ISSUED BY THE ASSESSING OFFICER TO THE ASSESSEE TO FURNISH THE PARTICULARS OF SUCH PREMIUMS, DATE OF RECEIPT , AMOUNT RECEIVED, TAX COLLECTED AT SOURCE AND DEPOSIT OF THE SAME TO THE GOVT. OF INDIA ACCOUNT, RETURN FILED, ETC. IN RESPONSE THE ASSESSEE FURNISHED THE DETAILS OF THE TOTAL RECEIPTS FROM PARKING LOTS/LICENSE FEES FOR THE F.YS 2006 - 07 TO 2011 - 12 RELEV ANT TO THE ASSESSMENT YEARS 2007 - 08 TO 2012 - 13. SINCE NO TAX AT SOURCE WAS COLLECTED BY THE ASSESSEE ON SUCH RECEIPTS, THE ASSESSING OFFICER INVOKED THE PROVISIONS OF SECTION 206C OF THE ACT AND PASSED THE IMPUGNED ORDER BY HOLDING THAT THE ASSESSEE AS TH E ASSESSEE IN DEFAULT UNDER SECTION 206C OF THE ACT. THE ASSESSING OFFICER COMPUTED THE TAX LIABILITY @ 2% OF THE TOTAL RECEIPTS AND INTEREST @ 1% PER MONTH AS PER SECTION 201(1A) OF THE ACT. THE ASSESSEE CHALLENGED THE ACTION OF THE ASSESSING OFFICER B EFORE THE CIT (APPEALS) BUT COULD NOT SUCCEED. 7 IT A NO S . 1434 TO 1439 /BANG/201 5 4. BEFORE US, THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAS SUBMITTED THAT THE SPOT VERIFICATION WAS DONE ON 16.1.2013 AND THE DETAILS PERTAINING TO THE EARLIER YEAR WAS CALLED FOR BY THE AS SESSING OFFICER GIVING VERY SHORT PERIOD OF TIME TO THE ASSESSEE TO COLLECT NECESSARY DETAILS FROM THE EARLIER LICENSEES WHO HAD ALREADY LEFT THE PARKING LOTS. THUS THE LEARNED AUTHORISED REPRESENTATIVE HAS PLEADED THAT THE ASSESSEE WAS NOT GIVEN A PROPER OPPORTUNITY TO COLLECT THE INFORMATION ABOUT THE TAX PAID BY THE LICENSEES AND TO PRODUCE BEFORE THE ASSESSING OFFICER. HE HAS EXPLAINED THAT SINCE THE INFORMATION PERTAINS TO SIX YEARS AND OUT OF WHICH FIVE YEARS ARE PRIOR YEAR FOR WHICH IT WAS NOT EASY TO TRACE OUT THE PERSONS OPERATING THE PARKING LOTS AND COLLECT THE INFORMATION ABOUT THE TAX PAID BY THOSE PERSONS. THE LEARNED A UTHORISED REPRESENTATIVE PLEAD ED FOR GRANT OF ONE MORE OPPORTUNITY TO THE ASSESSEE TO FILE THE NECESSARY DETAILS OF THE TAX P AID BY THE LICENSEES. 5. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE ASSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY TO FURNISH THE DETAILS OF TAX PAID BY THE LICENSEE. HOWEVER THE ASSESSEE FAILED TO PRODUCE ANY SUCH DETAILS EITHER BEFORE THE ASSESSING OFFICER OR BEFORE 8 IT A NO S . 1434 TO 1439 /BANG/201 5 THE CIT (APPEALS). THEREFORE NO FURTHER OPPORTUNITY CAN BE GIVEN TO THE ASSESSEE. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS THE RELEVANT MATERIAL ON RECORD. AS PER THE DETAILS OF THE RECEIPTS FURNISHED BY THE ASSESSEE BEFORE THE ASSESSING OFFICER, THE FOLLOWING AMOUNTS WERE RECEIVED AS LICENSE FEES TOWARDS PARKING LOTS : F.Y. AMOUNT IN RS. 2006 - 07 1365582 2007 - 08 1939831 2008 - 09 2426710 2009 - 10 2955630 2010 - 11 4770981 2011 - 12 7 059143 SECTION 206C(1C) MAND ATES THE COLLECTION OF TAX BY THE PERSON WHO GRANTS THE LICENSE / LEASE AND RECEIVE THE AMOUNT OR DEBIT THE AMOUNT PAYABLE BY THE LICENSEE AT THE RATE PRESCRIBED UNDER THIS SECTION. FOR READY REFERENCE SECTION 206C(1C) OF TH E ACT IS QUOTED AS UNDER : 206C (1C) EVERY PERSON, WHO GRANTS A LEASE OR A LICENCE OR ENTERS INTO A CONTRACT OR OTHERWISE TRANSFERS ANY RIGHT OR INTEREST EITHER IN WHOLE OR IN PART IN ANY PARKING LOT OR TOLL PLAZA OR MINE OR QUARRY, TO ANOTHER PERSON, OTHER THAN A PUBLIC SECTOR COMPANY (HEREAFTER IN THIS SECTION REFERRED TO AS 'LICENSEE OR LESSEE') FOR THE USE OF SUCH PARKING LOT OR TOLL PLAZA OR MINE OR QUARRY FOR THE PURPOSE OF BUSINESS SHALL, AT THE TIME OF DEBITING OF THE AMOUNT PAYABLE BY THE LICE NSEE OR LESSEE TO THE ACCOUNT OF THE LICENSEE OR LESSEE OR AT THE TIME OF RECEIPT OF SUCH AMOUNT FROM THE LICENSEE OR LESSEE IN CASH OR BY THE ISSUE OF A CHEQUE OR DRAFT OR BY ANY OTHER MODE, WHICHEVER IS EARLIER, COLLECT FROM THE LICENSEE OR LESSEE OF ANY SUCH LICENCE, CONTRACT OR LEASE OF THE NATURE SPECIFIED IN COLUMN (2) OF THE TABLE BELOW, A SUM 9 IT A NO S . 1434 TO 1439 /BANG/201 5 EQUAL TO THE PERCENTAGE, SPECIFIED IN THE CORRESPONDING ENTRY IN COLUMN (3) OF THE SAID TABLE, OF SUCH AMOUNT AS INCOME - TAX: SL.NO. NATURE OF CONTRACT OR LICE NCE OR LEASE ETC. PERCENTAGE (I) PARKING LOT TWO PERCENT (II) TOLL PLAZA TWO PERCENT (III) MINING OR QUARRYING TWO PERCENT EXPLANATION 1. FOR THE PURPOSES OF THIS SUB - SECTION, 'MINING AND QUARRYING' SHALL NOT INCLUDE MINING AND QUARRYING OF MINERAL O IL. EXPLANATION 2. FOR THE PURPOSES OF EXPLANATION 1 , 'MINERAL OIL' INCLUDES PETROLEUM AND NATURAL GAS. 7. THEREFORE IN CASE OF DEFAULT ON THE PART OF THE AS SESSEE TO COLLECT TAX OR THE PAYMENT OF TAX BY THE LICENSEE ON THE INCOME FROM PARKING LOT S THE ASSESSEE BEING RESPONSIBLE FOR COLLECTION OF TAX IS LIABLE TO PAY THE TAX BEING THE ASSESSEE IN DEFAULT. IN THIS CASE THE SPOT VERIFICATION WAS DONE ON 16.1.2013 AND THEREAFTER THE ASSESSING OFFICER ISSUED SHOW CAUSE NOTICE AND REMINDER AS UNDER : SINCE IT WAS APPARENT FROM THE REPLY AND FIGURES GIVEN BY THE DEDUCTOR THAT NO TCS WAS COLLECTED A SHOW CAUSE NOTICE AS TO WHY ACTION UNDER SECTIONS,206(C) OF THE INCOME TAX ACT, 1961, SHOULD NOT BE TAKEN AGAINST THE SR. DIVISIONAL COMMERCIAL MANAGER, SW RAILWAY, FOR THE ABOVE DEFAULT OF NOT COLLECTING TAX WAS ISSUED AND SERVE DON 15.2.2013. SINCE THERE WAS NO RESPONSE, THE SAME WAS REMINDED THROUGH A LETTER ISSUED AND SERVED ON 28.2.2013. FURTHER, THE OFFICE WAS ALSO TELEPHONICALLY CONTACTED SEVERAL T IMES AND REQUESTED TO MAKE THEIR SUBMISSIONS, IF ANY, IN RESPONSE TO THE SHOW CAUSE NOTICE ISSUED. THERE WAS NO REPLY TO ANY OF THE ABOVE. 10 IT A NO S . 1434 TO 1439 /BANG/201 5 ON TELEPHONIC REMINDER FORM THIS OFFICE ON 26.3.2013 TO APPEAR IMMEDIATELY THE OFFICE SUPERINTENDENT IN THE OFFICE OF THE ASSESSEE APPEARED ON 28.3.2013 AND STATED THAT FURTHER TIME TILL 4 TH APRIL, 2013, BE ALLOWED, AS A LAST AND FINAL OPPORTUNITY FOR HIS OFFICE TO FILE A REPLY. AS THE MATTER WAS ALREADY FINALIZED BY THIS OFFICE IN R.O. A.Y. 2006 - 07, 2007 - 08 AND 2008 - 09 , ONLY IN RESPECT OF AYS 2009 - 10 TO 2011 - 12, TIME WAS ALLOWED TO 4 TH APRIL, 203, AS A LAST AND FINAL OPPORTUNITY AS PER THE REQUEST. IT IS APPARENT THAT ONLY ONE MONTH TIME WAS GRANTED TO THE ASSESSEE TO FURNISH THE RELEVANT DETAILS AND EVIDENCE TO SHOW THAT THE LICENSEES HAVE PAID THE TAX ON THE INCOME FROM PARKING LOTS. IT IS PERTINENT TO NOTE THAT EXCEPT ONE YEAR I.E. A.Y. 2012 - 13, ALL OTHER FIVE ASSESSMENT YEARS ARE PAST PERIOD AND SINCE THE EARLIER YEAR LICENSEE AT RELEVANT POINT OF TIME MIGHT HAVE LEFT AND DISCONTINUED TO OPERATE THE PARKING LOTS THEREFORE, IT WAS VERY DIFFICULT FOR THE ASSESSEE TO COLLECT THE INFORMATION AND EVIDENCE FROM THOSE LICENSEES WITHIN SUCH SHORT PERIOD ALLOWED BY THE ASSESSING OFFICER. HAVING REGARD TO THE FACTS AND CIR CUMSTANCES OF THE CASE, WHERE RELEVANT DETAILS OF THE PAYMENT OF TAX BY THE LICENSEE PERTAINS TO THE EARLIER FIVE YEARS, WE ARE OF THE VIEW THAT THE ASSESSEE WAS NOT GIVEN SUFFICIENT TIME TO DO THE NEEDFUL. ACCORDINGLY, IN THE INTEREST OF JUSTICE WE SET ASIDE THE IMPUGNED ORDERS OF THE AUTHORITIES BELOW AND DIRECT THE 11 IT A NO S . 1434 TO 1439 /BANG/201 5 ASSESSING OFFICER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE TO FURNISH THE RELEVANT DETAILS AND EVIDENCE OF PAYMENT OF TAX BY THE LICENSEE AND THEREAFTER RECONSIDER THE MATTER AFRESH. 8. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29TH DAY OF JULY, 201 6 . SD/ - ( INTURI RAMA RAO ) ACCOUNTANT M EMBER SD/ - ( VIJAY PAL RAO ) JUDICIAL MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. BY ORDER ASST. REGISTRAR, ITAT, BANGALORE