Chief Medical Superintendent, Raibareli V. Jt. Commissioner of Income Tax (TDS), Bareilly

ITA 18/LKW/2014

• Counselvise Citation: 1823714 RSA 2014
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 23-06-2014
• Assessment Year: misc
• Appeal Filed On: 10-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K RAM
• Assessee Lawyers: P K KAPOOR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 18 & 19/LKW/2014 ASSESSMENT YEAR S : 2009 - 10 (4 TH QUARTER) CHIEF MEDICAL SUPERINTENDEN T DISTRICT WOMEN HOSPITAL RAEBARELI V. JT. CIT (TDS) BAREILLY PAN: LKNCO5457E (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. P. K. KAPOOR, C.A. RESPONDENT BY: SHRI. R. K. RAM, D.R. DATE OF HEARING: 23 0 6 2014 DATE OF PRONOUNCEMENT: 27 0 6 2014 O R D E R PER SUNIL KUMAR YADAV: THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON COMMON GROUNDS EXCEPT THE DIFFERENCE IN QUANTUM. WE, HOWEVER, FOR THE SAKE OF REFERENCE EXTRACT THE GROUNDS RAISED IN I.T.A. NO.18/LKW/2014 AS UNDER: - 1 . BECAUSE THE 'CIT(A)' HAS ERRED IN LAW AND ON FACTS IN PASSING THE EX - PARTE ORDER WHICH IS AGAINST PRINCIPLES OF NATURAL JUSTICE AND THE APPEAL DESERVE TO BE RESTORED, FOR BEING DECIDED ON MERITS. 2 . BECAUSE THE 'APPELLANT' WAS PREVENTED BY SUFFICI ENT CAUSE IN NOT ATTENDING TO THE APPELLATE PROCEEDINGS BEFORE THE 'CIT(A)' AND ACCORDINGLY THE IMPUGNED ORDER DESERVES TO BE SET - ASIDE AND RESTORED TO 'CIT(A)' FOR BEING DECIDED ON MERITS. 3 . BECAUSE THE 'APPELLANT' HAD FILED ITS QUARTERLY STATEMENT OF TDS I N FORM NO. 24Q FOR THE 4TH QUARTER OF THE FINANCIAL YEAR UNDER CONSIDERATION, IT HAD DULY DEDUCTED THE DUE TAX ON PAYMENT OF SALARY AND HAD ALSO DEPOSITED THE TAX SO DEDUCTED INTO THE GOVERNMENT ACCOUNT, THROUGH BOOK ADJUSTMENT, THE JT.CIT, TDS, BAREILLY W AS NOT PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : JUSTIFIED IN PASSING ORDER DATED 23.03.2011 AND THEREBY RAISING A DEMAND OF RS. 2,86,470/ - AS PER BREAK - UP GIVEN BELOW: - S.NO. DESCRIPTION AMOUNT (RS.) INTEREST U/S 201(1A) (RS.) 1 TOTAL AMOUNT OF SHORT DEDUCTION/ COLLECTION (AS PER ANNEXU RE OF ORDER) 46,640 11,190 2 TOTAL AMOUNT DEDUCTED BUT NOT PAID (AS PER ANNEXURE OF ORDER) 1,75,000 53,640 3 TOTAL INTEREST ON LATE PAYMENT (AS PER ANNEXURE OF ORDER) 4 TOTAL 2,21,640 64,830 GRAND TOTAL (TOTAL AMOUNT + TOTAL INTEREST ) 2,86,470 A SSESSED ACCORDINGLY. THE DEDUCT OR (ASSESSEE) IS DIRECTED TO PAY THE TOTAL TAX LIABILITY OF RS. 2,86,470 AND ACCORDINGLY, THE ID. CIT(A) HAS ERRED IN LAW AND ON FACTS IN AFFIRMING THE ORDER PASSED BY THE JT.CIT, TDS, BAREILLY. 4 . BECAUSE THE SHO RT DEDUCTION TO THE TUNE OF RS. 46,640 AS SHOWN IN THE ASSESSMENT ORDER DATED 23.03.2011 IS CONTRARY TO THE MATERIAL AND INFORMATION ON RECORD AND ACCORDINGLY, THE 'CIT(A)'SHOULD HAVE DELETED THE SAID LIABILITY INCLUDING INTEREST OF RS. 11,190. 5 . BECAU SE THE APPELLANT HAD DULY PAI D TAX DEDUCTED AMOUNTING TO RS. 1,75,000 INTO THE GOVERNMENT ACCOUNT THROUGH BOOK ADJUSTMENT AND ACCORDINGLY THE DEMAND OF RS. 1,7 5,000 INCLUDING INTEREST OF RS. 53,640 LEVIED THEREON, ARE NOT PAYABLE BY THE 'APPELLANT' AND TH EREFORE, THE 'CIT(A)' SHOULD HAVE DELETED THE SAID DEMAND. 6 . BECAUSE THE ORDER APPEALED AGAINST IS CONTRARY TO THE FACTS, PROVISIONS OF LAW AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 2 . DURING THE COURSE OF HEARING OF THE APPEAL, OUR ATTENTION WAS INVITED THAT THE LD. CIT(A) HAS NOT AFFORDED PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND HAS ADJUDICATED THE APPEAL EX - PARTE. THE LD. PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : COUNSEL FOR THE ASSESSEE HAS FURTHER CO NTENDED THAT NOTICE OF HEARING W AS NEVER SERVED UPON THE ASSESSEE AN D THE LD. CIT(A) HAS DISPOSED OF THE APPEAL IN THE ABSENCE OF THE ASSESSEE . THEREFORE, IN THE INTEREST OF JUSTICE, THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR RE - ADJUDICATION OF THE APPEAL ON MERIT. 3 . THE LD. D.R., ON THE OTHER HAND, H AS PLACED RELIANCE UPON THE ORDER OF THE LD. CIT(A). 4 . HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND FROM A CAREFUL PERUSAL OF THE ORDERS OF THE AUTHORITIES BELOW, WE FIND THAT UNDISPUTEDLY THE LD. CIT(A) HAS ADJUDICATED THE APPEAL EX - PARTE QUA THE ASSESSEE. N OTHING IS BORNE OUT FROM THE ORDER OF THE LD. CIT(A) AS TO HOW NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE. THEREFORE, WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE LD. CIT(A) HAS ADJUDICATED THE APPEAL WITHOUT AFFORDING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ACCORDINGLY SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE WITH A DIRECTION TO RE - ADJUDICATE APPEAL ON MERIT AFTER AFFORDING PROPER OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO EXTEND ALL SORT OF CO - OPERATION TO THE LD. CIT(A) AND PUT HIS APPEARANCE ALONG WITH RELEVANT DOCUMENTS AS AND WHEN DESIRED BY THE LD. CIT(A). 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.6.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH JUNE , 2014 JJ: 2306 PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 4 - : COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSIST ANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )