SECRETARY, RAJASTHAN MEDICAL RELIEF SOCIETY, Dausa V. ITO(TDS), Alwar

ITA 224/JPR/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5113 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 08-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DR DHK

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 HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 224/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 M/S. SECRETARY RAJASTHAN MEDICARE RELIEF SOCEITY DAUSA CUKE VS. THE ITO (TDS) ALWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: JPRR05929A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: WRITTEN SUBMISSION JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 13/07/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25/07/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDE R OF THE LD. CIT(A), ALWAR DATED 02-12-2015 FOR THE ASSESSMENT YEAR 2012-13 RAISING THEREIN FOLLOWING GROUND:- (I) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LD. CIT(A) HAS FACTUALLY AND LEGALLY ERRED IN CHARG ING INTEREST OF RS. 58,859/- U/S 201(1A) OF THE ACT WITHOUT APPRECI ATING THE FACTS OF THE CASE IN RIGHT PERSPECTIVE. IN THE CIRCUMSTAN CES, THE INTEREST SO CHARGED AND UPHELD BY THE AUTHORITIES BELOW IS BAD IN LAW AND DESERVES TO BE DELETED SUMMARILY. ITA NO. 224/JP/2016 M/S. SECRETARY, RAJASTHAN MEDICARE RELIEF SOCIETY, DAUSA VS. ITO (TDS ) ALWAR . 2 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE, WRITTE N SUBMISSIONS ARE FILED WITH A REQUEST TO DISPOSE OF THE APPEAL AFTER CONSIDERING THE WRITTEN SUBMISSION. CONSEQUENTLY THE APPEAL IS BEING DISPOS ED OF CONSIDERING THE SAME AND AFTER HEARING LD. DR AND MATERIAL AVAILABL E ON RECORD. 2.2 AT THE OUTSET OF THE HEARING, IT IS OBSERVED TH AT THE ISSUE IN QUESTION IS ON ACCOUNT OF CONFIRMING THE ADDITION BY THE LD . CIT(A) OF RS. 58,590/- PERTAINING TO INTEREST CHARGED U/S 201 (1A) OF THE ACT FOR LATE DEPOSITION OF TAX DEDUCTED U/S 194J OF THE ACT. IT IS OBSERVED THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF SUPPLY OF ME DICINES AND ITS RELATED ITEMS TO ZILA HOSPITAL, DAUSA. THE ASSESSEE THROUGH ITS WRITTEN SUBMISSION PRAYS THAT THE DEMAND OF INTEREST RAISED SHOULD BE RS. 13,559/- INSTEAD OF RS. 58,859/-. 2.3 I HAVE HEARD THE LD. DR AND PERUSED THE MATERI ALS AVAILABLE ON RECORD. I FEEL THAT THE ASSESSEE IS AGREE TO PAY TH E ACTUAL DEMAND RAISED BY THE DEPARTMENT ON ACCOUNT OF LATE DEPOSITION OF TA X DEDUCTED U/S 194J OF THE ACT. HOWEVER, THE ASSESSEE THROUGH ITS WRITTEN SUBMISSION SUBMITTED THAT THE AO HAS WRONGLY CALCULATED THE INTEREST ON ITS TWO CHALLANS FOR LATE DEPOSIT OF TDS I.E. U/S 194 C - RS.269/- AND U/S 19 4J RS.824+127+687+6466+3107+269+1647+58 =RS. 13,290/- TOTALLING TO RS. 13,559/-. AS PER THE ASSESSEE, THE DEMAND OF IN TEREST SHOULD BE ITA NO. 224/JP/2016 M/S. SECRETARY, RAJASTHAN MEDICARE RELIEF SOCIETY, DAUSA VS. ITO (TDS ) ALWAR . 3 RS. 13,559/- INSTEAD OF RS. 58,859/- . HENCE, IN TH E INTEREST OF JUSTICE, THE ISSUE OF CORRECT CHARGING OF INTEREST FOR LATE DEPO SITION OF TAX DEDUCTED U/S 194J OF THE ACT IS RESTORED BACK TO THE FILE OF THE AO TO RECOMPUTE THE INTEREST AS PRAYED BY THE ASSESSEE IN HIS GROUND OF APPEAL AND WRITTEN SUBMISSION. THE ASSESSEE IS DIRECTED TO SUBMIT ALL THE DETAILS BEFORE THE AO FOR DISPOSAL OF THE ISSUE IN QUESTION AS INDICAT ED ABOVE. HENCE, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 /07/201 6 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 /07/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE SECRETARY, RAJASTHAN MEDICARE RE LIEF SOCIETY, DAUSA 2. IZR;FKHZ@ THE RESPONDENT- THE ITO (TDS ), ALWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 224/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR