DISTRICT HEALTH OFFICER, ZILLZ PARISHAD, WASHIM V. ITO,(TDS) WARD- 1(2), Akola

ITA 146/NAG/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9250 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 16-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV BENJWAL
• Keywords: TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNALNAGPUR BENCH, NAGPURBEFORE SH. VIKRAM SINGH YADAV, ACCOUNTANT MEMBERANDSH. YOGESH KUMAR U.S., JUDICIAL MEMBERITA No.146/NAG/2017 (ASSESSMENT YEAR 2006-07)District Health OfficerZilla ParishadNear Nagar ParishadWashim-444 505PAN: NGPD0 2781C(APPELLANT)Vs.Income Tax Officer,(TDS)Ward-1(2)Akola-444 002(RESPONDENT)ORDERPER YOGESH KUMAR U.S., JMThis appeal is filed by the assesseeagainst the order of LearnedCommissioner of Income Tax (Appeals)-2, Nagpur, [“Ld. CIT(A)”, for short],dated 12/01/2017 for Assessment Year 2006-07.2.The brief facts of the case are that, the assessee is a District HealthOfficer in the Department of Zilla Parishad, Washim. The order u/s201(1)/201(1A) of the Income Tax Act came to be passed on 14.03.2011 byAppellant bySh. Mahendra L. Vairagade,Adv.Respondent bySh.Rajeev Benjwal,CIT-DRDate of Hearing06.06.2022Date of Pronouncement08.06.20222 ITA No.146/Nag/2017 District Health Officer vs. ITO (TDS)declaring the assessee as ‘Assessee in default’, wherein the assessee has beendirected to pay total tax liability of Rs.6,70,890/-.3.Aggrieved by the order dated 14.03.2011, the assessee has preferred anappeal before the Ld. CIT(A)-2, Nagapur. After filing the appeal, the assesseehas not participated in the proceedings before the CIT(A), the Ld. CIT(A) passedthe order by dismissing the appeal filed by the assessee on 12.01.2017.4.Aggrieved by the order dated 12.01.2017, the assessee has preferred thepresent appeal on following grounds:“1.The assesse office is a government office and Tax deposited by bookentry or book adjustment so tax amount was not in the hands of presentassessee,it was deposited by book entry/book adjustment.2) In the assessment year 2006-07 the assessee office file E-TDS statementthrough Tin centre, there was one clerical mistake occurred while preparingthe e-TDS statement, assessee show that the Income tax deposited by theiremployee by challan instead of book entry. The assessee was not aware ofthe said mistake that time because clerical staff of the assessee were nothaving sufficient knowledge of the Income Tax therefore such mistake wasoccurred.3) The assessee had already paid all the taxes through treasury office.4) That the learn CIT(appeal) has without looking into the matter rejectedthe appeal of present assessee and held that the present assessee was notpresent for hearing, infact in the notice for hearing it was specificallymentioned that attendance is not necessary.”5.The Ld. Counsel for the assessee submitted that, the assessee hadalready paid all the tax through treasury office and there is no tax due from theend of the assessee and further contended that, the Ld. CIT(A) has not afforded3 ITA No.146/Nag/2017 District Health Officer vs. ITO (TDS)the reasonable opportunity to the Assessee to produce the documents insupport of the Assessee and without deciding the Appeal on merit dismissedthe appeal. Therefore, assessee prayed for setting aside the matter to the LowerAuthorities for proper adjudication of the matter.6.Per contra, the Ld. Department Representative fairly submitted that anopportunity can be given to the assessee to place all the materials before theTDS officer to show that the assessee has already paid all the tax and there isnot tax due from the ends of the assessee side.7.On hearing both the sides, we deem it fit to set aside the matter to the fileof TDS officer for examining the claim of the assessee that the assessee hasalready paid all the tax through treasury office and there is no tax due.Accordingly, we allow the grounds of appeal for statistical purposes andremand the matter to the file of TDS officer for fresh consideration after givingan opportunity to the assessee of being heard. We direct the Assessee toparticipate in the proceedings and produce documents if any.8.In result, the appeal filed by the assessee is allowed for statisticalpurposes. Order pronounced in the Open Court on this 8th Day of June, 2022.Sd/- Sd/- (VIKRAM SINGH YADAV) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBERDated: 08/06/2022PK/Sps4 ITA No.146/Nag/2017 District Health Officer vs. ITO (TDS)Copy forwarded to:1. Appellant2. Respondent3. CIT4. CIT(Appeals)5. DR: ITAT6. Guard FileTrue CopyBy OrderAssistant Registrar,Income Tax Appellate Tribunal,Nagpur Bench, Nagpur