LIC, Fatehpur V. ITO, (TDS), Fatehpur

ITA 233/ALLD/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76917 (ITAT-ALLAHABAD)
• Duration Of Justice: 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-06-2014
• Assessment Year: misc
• Appeal Filed On: 21-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K VISHWAKARMA
• Assessee Lawyers: R R AGARWAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 233/A/2013 ASSTT. YEAR : 2008-09 LIC OF INDIA, VS. INCOME-TAX OFFICER(TDS), 104, CIVIL LINES, FATEHPUR. ALLAHABAD. (TAN : ALDL00236F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.R. AGARWAL, SR. ADVOCATE RESPONDENT BY : SHRI R.K. VISHWAKARMA, SR. D.R. DATE OF HEARING : 04.06.2014 DATE OF PRONOUNCEMENT : 04.06.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF LD. CIT(A), ALLAHABAD DATED 25.03.2013 FOR THE ASSESSMENT YEAR 2008-09, OBJECTING TO THE DEMAND RAISED U/S. 201(1)/201(1A) OF THE IT ACT. 2. THE LD. CIT(A) NOTED IN THE ORDER THAT THE DEMAN D HAS BEEN REDUCED TO RS.2,31,270/- AFTER THE ORDER PASSED U/S. 154 DATED 20.11.2012. THE ASSESSEE DID NOT GET FURTHER FAVOUR AND FINDING OF THE AO WAS CO NFIRMED WITH REGARD TO THE ITA NO. 233/ALLD./2013 2 DEMAND ARISEN ON ACCOUNT OF MISMATCH IN THE ONLINE SYSTEM. THE LD. COUNSEL SUBMITTED THAT THE DEMAND ULTIMATELY LEFT AT RS.2,3 1,270 WAS REDUCED ON ONLINE TO RS.4080/- ONLY, WHICH HAS BEEN PAID BY THE ASSES SEE. COPY OF ONLINE INTIMATION U/S. 154 AND PAYMENT OF ULTIMATE DEMAND HAS BEEN RS .4080/- IS PLACED ON RECORD. IN VIEW OF THE SUBMISSIONS OF THE ASSESSEE, NO GRIE VANCE IS LEFT. THE APPEAL OF THE ASSESSEE HAS NO MERIT AND IS ACCORDINGLY DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.06.2014. SD/- SD/- (T. S. KAPOOR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT BY ORDER 2. RESPONDENT 3. CIT(A), CONCERNED ASSTT. REGISTRAR 4. CIT, CONCERNED 5. DR, ITAT, ALLAHABAD 6. GUARD FILE TRUE COPY