EXECUTIVE ENGINEER PWD, Morena V. ITO (TDS), Gwalior

ITA 217/AGR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9982 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 21-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: REJENDRA SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBE R AND MRS. ANNAPURNA MEHROTRA, ACCOUNT ANT MEMBER ITA NO. 217 TO 221/AGRA/2014 ASSTT. YEAR : 2004-05 - 2008-09 EXECUTIVE ENGINEER, VS. INCOME-TAX OFFICER(TDS) , PWD, MORENA. GWALIOR. (APPELLANT) (RESPONDENT) APPELLANT BY : SH. REJENDRA SHARMA, ADVOCATE RESPONDENT BY : SH. WASEEM ARSHAD, SR. DR DATE OF HEARING : 01.02.2016 DATE OF PRONOUNCEMENT : 03.02.2016 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: ALL THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST DIFFERENT ORDERS OF LD. CIT(A), GWALIOR DATED 13.05.2014 FOR THE ABO VE ASSESSMENT YEARS. 2. IN ALL THESE APPEALS, THE ASSESSEE CHALLENGED TH E ORDER OF THE LD. CIT(A) IN CONFIRMING THE ORDER U/S. 201(1A), CHARGING INTE REST. 3. THE ASSESSING OFFICER PASSED THE ORDERS IN THESE CASES NOTING THAT IT IS THE DUTY OF THE ASSESSEE TO DEDUCT TDS AND DEPOSIT THE SAME IN THE GOVERNMENT TREASURY WITHIN TIME. SINCE IN THIS CASE , THE DEPOSITS HAVE BEEN ITA NOS. 217 TO 221/AGRA/2014 2 MADE LATE, THEREFORE, INTEREST WAS CHARGED UPTO THE DATE OF DEPOSITS. THE LD. CIT(A) DISMISSED THE APPEALS OF THE ASSESSEE HOLDIN G THAT CHARGING OF INTEREST U/S. 201(1A) IS MANDATORY. 4. DURING THE COURSE OF ARGUMENTS, THE LD. COUNSEL FOR THE ASSESSEE WAS NOT ABLE TO POINT OUT ANY ERROR IN THE ORDERS OF LD. CI T(A). SINCE CHARGING OF INTEREST IS MANDATORY, THEREFORE, THERE IS NO ERROR IN THE ORDERS OF THE LD. CIT(A) IN DISMISSING THE APPEALS OF THE ASSESSEE. I N THE ABSENCE OF ANY ERROR POINTED OUT IN THE ORDERS OF THE LD. CIT(A), WE DO NOT FIND ANY MERIT IN ALL THESE APPEALS OF THE ASSESSEE. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD FEBRUARY, 2016 *AKS/- COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR