ITO (TDS), Moradabad V. U.P. State Agro Industrial Corporation, Moradabad

ITA 1767/DEL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2979 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 29-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 25-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V R SONBHADRA
• Section: 201(1); 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI KULDIP SINGH: JUDICIAL MEMBER ITA NOS. 1767/DEL/2014 ASSTT. YRS: 2009-10 INCOME-TAX OFFICER (TDS), VS. U.P.STATE AGRO INDU STRIAL MORADABAD. CORPORATION, MORADABAD. PAN: LKNUO 5336 A ( APPELLANT ) (RESPONDENT) APPELLANT BY : SHRI V.R. SONBHADRA SR. DR ASSESSEE BY : NONE DATE OF HEARING : 29/02/2016. DATE OF ORDER : 03/03/2016. O R D E R PER S.V. MEHROTRA, A.M: THIS IS REVENUES APPEAL AGAINST THE ORDER DATED 3 .12.2013 PASSED BY THE LD. CIT(A), BAREILLY, RELATING TO A.Y. 2008-09 . 2. NONE PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE HEARING. WE PROCEED TO DISPOSE OF THE DEPARTMENTAL APPEALS, EX PARTE, QUA THE ASSESSEE AND IN THAT PROCESS WE HAVE HEARD LD. DR AND PERUSE D THE RECORD. 3. THE ASSESSEE HAD FILED ITS E-TDS STATEMENT AND C ORRECTION STATEMENT. THE AO ON ANALYSIS OF THE RETURN FILED BY ASSESSEE NOTED THAT THERE WERE DEFAULTS IN THE FORM OF NON-PAYMENT OF TDS DEDUCTED , NON/LOW DEDUCTION OF 2 TDS AT PRESCRIBED RATES AND LATE PAYMENT OF TAXES. HE DETERMINED THE LIABILITY U/S 201(1) OF RS. 8,54,160/- AND U/S 201( 1A) OF RS. 2,47,710/-. 4. LD. CIT(A) NOTED FROM THE APPLICATION FILED BY A SSESSEE THAT IT HAD APPLIED FOR AMENDMENT AFTER FILING PAN NUMBERS OF VARIOUS PARTIES ON LINE BUT THE BENEFIT FOR THE SAME WAS NOT GRANTED BY ITO (TDS), MORADABAD. 5. LD. CIT(A) AFTER CONSIDERING THIS APPLICATION DI RECTED THE AO TO VERIFY THE ASSESSEES CLAIM AND PASS SUITABLE ORDER U/S 154 OF THE I.T. ACT. HE ALSO POINTED OUT THAT IF THERE WAS DELAY IN DEPOSIT ING THE DUE TDS, THEN INTEREST AS PER RULES SHOULD BE CHARGED ACCORDINGLY . BEING AGGRIEVED, THE DEPARTMENT IS IN APPEAL BEFORE US. 6. LD. DR SUBMITTED THAT THE AO DOES NOT HAVE POWER TO REVISE THE ORDER BECAUSE PROCESSING OF TDS RETURN ARE FULLY CENTRALI ZED AT CPC, TDS VAISHALI, GHAZIABAD. 7. HAVING HEARD LD. DR WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF LD. CIT(A) BECAUSE THE CORRECT COMPUTATION OF SHORT DEDUCTION/ NON- DEDUCTION COULD BE MADE ONLY WHEN THE DEDUCTEES P AN WAS DULY UPDATED ON LINE. MERELY BECAUSE AO DOES NOT HAVE ACCESS TO CPC, TDS, THE LIABILITY CANNOT BE FASTENED ON ASSESSEE. THE AO IS REQUIRED TO COORDINATE AT PROPER LEVEL AND DO THE NEEDFUL IN ORDER TO FIND OUT THE C ORRECT SHORT DEDUCTION, IF 3 ANY, OF TAX AND THEN DETERMINE THE ASSESSEES LIABI LITY IN ACCORDANCE WITH LAW. WE, ACCORDINGLY, UPHOLD THE ORDER OF LD. CIT(A ). 5. IN THE RESULT, REVENUES APPEALS STAND DISMISSED . ORDER PRONOUNCEMENT IN OPEN COURT ON 03/03/2016. SD/- SD/- (KULDIP SINGH ) (S.V. MEHROTRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03/03/2016. *MP* COPY OF ORDER TO: 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI.