Life Insurance Corporation of India (BO 1, MBD), Moradabad V. ITO (TDS), Moradabad

ITA 1841/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69300 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 01-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C M AGGARWAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D: NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER 1. ITA NO.1841/DEL/ 2013 2. ITA NO.1842/DEL/ 2013 3. ITA NO.1843/DEL/ 2013 (ASSESSMENT YEAR : 2009-10) 4. ITA NO.1844/DEL/ 2013 5. ITA NO.1845/DEL/ 2013 6. ITA NO.1846/DEL/ 2013 7. ITA NO.1847/DEL/ 2013 (ASSESSMENT YEAR : 2008-09) LIFE INSURANCE CORPORATION OF INDIA (BO 1, MBD), V S. ITO (TDS), LIC OF INDIA, BUDHI VIHAR, MORADABAD. AVAS VIKAS COLONY, DELHI ROAD, MORADABAD (U.P.). (PAN : AAACL0582H) 8. ITA NO.1848/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) 9. ITA NO.1849/DEL/ 2013 (ASSESSMENT YEAR : 2010-11) LIFE INSURANCE CORPORATION OF INDIA, VS. ITO (TD S), CAB PILI KOTHI, CIVIL LINES, MORADABAD. MORADABAD (U.P.). (PAN : AAACL0582H) 10. ITA NO.1853/DEL/ 2013 11. ITA NO.1854/DEL/ 2013 (ASSESSMENT YEAR : 2010-11) 12. ITA NO.1855/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) 13. ITA NO.1856/DEL/ 2013 (ASSESSMENT YEAR : 2007-08) ITA NO.1848/DEL/2013 & 24 OTHERS 2 14. ITA NO.1857/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) 15. ITA NO.1858/DEL/ 2013 (ASSESSMENT YEAR : 2007-08) 16. ITA NO.1859/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) 17. ITA NO.1860/DEL/ 2013 (ASSESSMENT YEAR : 2010-11) 18. ITA NO.1861/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) 19. ITA NO.1862/DEL/ 2013 (ASSESSMENT YEAR : 2007-08) 20. ITA NO.1863/DEL/ 2013 (ASSESSMENT YEAR : 2011-12) LIFE INSURANCE CORPORATION OF INDIA (CHANDAUSI), V S. ITO (TDS), LIC OF INDIA, PUSHP VIHAR, AVAS VIKAS, MORADABAD . CHANDAUSI, UTTAR PRADESH 202 412. (PAN : AAACL0582H) 21. ITA NO.1864/DEL/ 2013 (ASSESSMENT YEAR : 2009-10) 22. ITA NO.1865/DEL/ 2013 (ASSESSMENT YEAR : 2008-09) 23. ITA NO.1866/DEL/ 2013 24. ITA NO.1867/DEL/ 2013 (ASSESSMENT YEAR : 2009-10) LIFE INSURANCE CORPORATION OF INDIA (AMROHA), VS. ITO (TDS), LIC OF INDIA, AMROHA STATION ROAD, MORADABAD. AMROHA, J.P. NAGAR, UTTAR PRADESH 244 221. (PAN : AAACL0582H) ITA NO.1848/DEL/2013 & 24 OTHERS 3 25. ITA NO.1868/DEL/ 2013 (ASSESSMENT YEAR : 2009-10) LIFE INSURANCE CORPORATION OF INDIA (CHANDAUSI), V S. ITO (TDS), LIC OF INDIA, PUSHP VIHAR, AVAS VIKAS, MORADABAD . CHANDAUSI, UTTAR PRADESH 202 412. (PAN : AAACL0582H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.M. AGGARWAL, ADVOCA TE RESPONDENT BY : SHRI VI VEK KUMAR, DR O R D E R PER BENCH : ALL THESE APPEALS EMANATED FROM THE ORDER OF THE C IT (APPEALS), BAREILLY. THE ORDERS OF THE CIT (A) ARE IN ITA NOS. 1841 TO 1847/DEL/2013 DATED 14.12.2012, ITA NOS.1848, 1849, 1853 TO 1855, 1859 TO 1861 & 1863/DEL/2013 DATED 26.12.2012, ITA NOS.1856, 1857, 1858 & 1862/DEL/2013 DATED 28.12.2012 AND ITA NOS.1 864 TO 1868.DEL/2013 DATED 07.12.2012. 2. IN ALL THESE APPEALS, THE COMMON ISSUE INVOLVED IS REGARDING DEFAULT IN THE DEDUCTION OF THE TDS AND THE ORDERS MADE BY THE ASSESSING OFFICER WERE U/S 201(1)/201(1A) OF THE INCOME-TAX A CT, 1961. 3. IN THESE APPEALS, IT HAS BEEN PLEADED THAT ORDER S OF THE AUTHORITIES BELOW ARE ARBITRARY, UNJUST AND AGAINST THE ACTUAL FACTS AND CIRCUMSTANCES OF THE CASE. THE LD. AR PLEADED THAT NO REASONABLE AND PROPER OPPORTUNITY ITA NO.1848/DEL/2013 & 24 OTHERS 4 OF BEING HEARD OR TO REBUT WAS PROVIDED TO THE ASSE SSEE. HE FURTHER SUBMITTED THAT ASSESSEE HAS PROPERLY DEDUCTED THE T AX AND THERE WAS NO SHORT DEDUCTION/PAYMENT, THEREFORE, THERE WAS NO LI ABILITY TO PAY ANY TAX ON ACCOUNT OF SHORT PAYMENT OR ANY INTEREST THEREUP ON. THE LD. AR ALSO SUBMITTED THAT THE ASSESSEE HAS PROPERLY DEDUCTED T HE TAX AND DEPOSITED THE SAME, THEREFORE, THERE WAS NO LIABILITY TO PAY ANY TAX ON THE SHORT PAYMENT ALONG WITH THE INTEREST. HE FURTHER SUBMITT ED THAT NO NOTICE WAS ISSUED BY THE ITO (TDS), MORADABAD. THE CIT (A) HAS GIVEN OPTION TO FILE WRITTEN ARGUMENTS BY E.MAIL AND THE ASSESSEE S ENT THE SAME TO THE CTI (A) BUT THE CIT (A) HAS NOT PROPERLY CONSIDERED. TH E CIT (A) HAS ALSO NOT DIRECTED TO DECIDE THE APPLICATION U/S 154 OF T HE INCOME-TAX ACT, 1961 PENDING BEFORE THE ASSESSING OFFICER FOR RECTIFICAT ION. THE LD. AR VEHEMENTLY PLEADED THAT THERE WAS NO SHORT DEDUCTIO N OF TAX, THEREFORE, THERE WAS NO LIABILITY TO PAY ANY TAX AND INTEREST THEREUPON. HE ALSO SUBMITTED THAT ASSESSEE HAS ALSO FILED THE EVIDENCE S WITH REGARD TO THE PAYMENT OF TAXES ALONG WITH THE APPEALS. HE VEHEMEN TLY PLEADED TO SET ASIDE THE ORDER OF THE ASSESSING OFFICER TO VERIFY THE CLAIM OF THE ASSESSEE. FOR THIS PROPOSITION, THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES. AFTER HEARING, WE FIND THAT THIS ISSUE REQUIRES FACTUAL VERIFICATION AT THE LEVEL OF ASSES SING OFFICER. ASSESSEES CLAIM THAT IT HAS DEDUCTED THE TAX AND PAID THE SAM E AS PER LAW THEN IT IS ITA NO.1848/DEL/2013 & 24 OTHERS 5 FOR THE ASSESSING OFFICER TO VERIFY THE CLAIM OF TH E ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPR OPRIATE TO REMAND ALL THE ISSUES RAISED IN THESE APPEALS TO THE FILE OF THE A SSESSING OFFICER FOR NECESSARY VERIFICATION. WE ORDER ACCORDINGLY. THE A SSESSEE SHALL COOPERATE WITH ASSESSING OFFICER AND FILE NECESSARY DETAILS BEFORE HIM/HER ON THE APPOINTED DATE. 5. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 1 ST DAY OF OCTOBER, 2013 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 1 ST DAY OF OCTOBER, 2013 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), BAREILLY 5.CIT(ITAT), NEW DELHI. AR/ITAT NEW DELHI