THE RAJASTHAN SMALL INDUSTRIES CORPORATION LIMITED, Jaipur V. ITO, Jaipur

ITA 198/JPR/2015

• Counselvise Citation: 19823114 RSA 2015
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: S RANKA
• Section: 201(1)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 198/JP/2015 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2010-11 M/S RAJASTHAN SMALL INDUSTRIES CORPORATION LIMITED, UDHYOG BHAWAN, TILAK MARG, C-SCHEME, JAIPUR. CUKE VS. INCOME TAX OFFICER, (TDS)-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: TAN: JPRR 02441 F VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S. RANKA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 06/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 22/12/2014 PASSED BY THE LD CIT(A)-3, JAIPUR FOR A.Y . 2010-11. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATE TO SHORT DEDUC TION OF TAX AT RS. 96,810, TO WHICH THE ASSESSEE CLAIMED THAT HE HAS ALREADY D EPOSITED THE DUE TAX. ITA 198/JP/2015_ M/S RAJASTHAN SMALL INDUSTRIES CORP LTD. VS ITO 2 2. AFTER HEARING THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY CONSIDERED THE SAME ALONGWITH ORDERS OF THE TAX AUTH ORITIES BELOW, I NOTED THAT THIS ISSUE HAS BEEN DECIDED BY THE LD CIT(A) IN FAVOUR OF THE ASSESSEE BY OBSERVING AS UNDER:- 4.3 I HAVE CAREFULLY CONSIDERED THE FINDINGS OF TH E A.O. AS ALSO THE SUBMISSION OF THE APPELLANT. IT MAY BE NOTED THAT D URING THE APPELLATE PROCEEDINGS, THE APPELLANT HAS NOT POINTE D OUT ANY MISTAKE IN THE ORDER OF THE A.O. AND THE FACT IS TH AT THE MISTAKES WERE COMMITTED BY THE APPELLANT EITHER IN M AKING SHORT DEDUCTION OF TAX OR FILING OF TDS RETURN. THER EFORE, PRIMA FACIE THERE IS NOTHING WRONG IN THE ORDER PASSED BY THE A.O. AND ACCORDINGLY THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS DISMISSED. HOWEVER, AS CORRECTION STATEMENT IS BEING FILED BY THE ASSESSEE IN RESPECT OF SUCH DEMAND THEREFORE TH E A.O. MAY TAKE COGNIZANCE OF SUCH CORRECTION STATEMENT AN D IF THE SAME ARE FOUND TO BE CORRECT THEN NECESSARY CREDIT MAY BE GIVEN BY WAY OF REDUCING THE DEMAND ACCORDINGLY. SIM ILARLY IF NECESSARY EVIDENCES ARE FURNISHED BY THE APPELLANT BEFORE THE A.O. IN SUPPORT OF THE FACT THAT IN RESPECT OF PART OF THE DEMAND ON ACCOUNT OF SHORT DEDUCTION OF TAX, DUE TA X HAS BEEN PAID BY THE DEDUCTEES THEN KEEPING IN VIEW THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF HINDUSTAN C OCA COLA BEVERAGES PVT. LTD, VS. CIT 293 ITR 226, THE DEMAND RAISED U/S 201(1) OF IT ACT MAY BE REDUCED TO THE EXTENT/PA ID BY THE DEDUCTEES. ITA 198/JP/2015_ M/S RAJASTHAN SMALL INDUSTRIES CORP LTD. VS ITO 3 FROM THE AFORESAID FINDING OF THE LD CIT(A), IT IS A PPARENT THAT THE LD CIT(A) HAS GIVEN A DIRECTION THAT THE ASSESSEE SHALL SUBMIT NECESSARY EVIDENCE BEFORE THE ASSESSING OFFICER. IN SUPPORT O F THAT, PART PAYMENT OF SHORT DEDUCTION OF TAX DUE, TAX HAS BEEN PAID BY TH E DEDUCTEES AND THE DEMAND RAISED U/S 201(1) OF THE ACT MAY BE REDUCED TO THAT EXTENT/PAID BY THE DEDUCTEES. THE DIRECTIONS OF THE LD CIT(A) ARE EXPLICIT CLEAR, I DO NOT FIND ANY INFIRMITY OR ILLEGALITY IN THE DIRECTIONS ISSUED BY THE LD CIT(A), IN MY OPINION, THIS IS NOT A CASE, WHICH WARRANTS MY INT ERFERENCE. I ACCORDINGLY, CONFIRM THE ORDER OF THE LD CIT(A). 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 06 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S RAJASTHAN SMALL INDUSTRIES CORPOR ATION LIMITED, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO (TDS)-2, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) ITA 198/JP/2015_ M/S RAJASTHAN SMALL INDUSTRIES CORP LTD. VS ITO 4 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 198/JP/2015) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR