Orissa University of Agriculature and Technology(OUAT), Khurda V. ACIT(TDS), Bhubaneswar

ITA 25/CTK/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9548 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 08-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH SIVA NANDA
• Assessee Lawyers: CHITTA RAN JAN DAS
• Keywords: TDS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO. 23 TO 26 /CTK/20 1 9 ( / ASSESSMENT YEAR : 20 1 1 - 201 2 ) ORISSA UNIVERSITY OF AGRIC ULTURE AND TECHNOLOGY(OUAT), SIRIPUR, BHUBANESWAR, DISTRICT KHURDA VS. ACIT(TDS), BHUBANESWAR PAN NO. : A A AJO 0250 C TAN NO. : BBNO00138F ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI CHITTA RAN JAN DAS , CA /REVENUE BY : SH RI SURESH SIVA NANDA , DR / DATE OF HEARING : 30 / 0 6 /20 20 / DATE OF PRONOUNCEMENT : 30 / 06 /20 20 / O R D E R PER L.P.SAHU , A M : TH E ASSESSEE HAS FILED TH ESE FOUR APPEAL S AGA INST THE ORDER OF CIT(A), CUTTACK , DATED 12.10.2018 FOR THE A.Y. 2011 - 201 2, 2012 - 2013, 2013 - 2014 , 2014 - 2015. 2. THE SOLE ISSUE INVOLVED IN ALL THE APPEALS IS WITH REGARD TO CONFIRMING THE INTEREST U/S.201(1A) OF THE ACT BY THE CIT(A) FOR THE A.Y. 2011 - 2012 OF RS.10,32,039/ - , FOR A.Y.2012 - 2013 OF RS.3 , 62 , 470 / - (INCLUDING INTEREST CHARGED U/S.220(2) OF THE ACT), FOR A.Y. 2013 - 2014 OF RS.1,13,560/ - (INCLUDING INTEREST CHARGED U/S.220(2) OF THE ACT) , AND FOR A.Y.2014 - 2015 OF RS.1870/ - (INCLUDING INTEREST CHARGED U/S.220(2) OF THE ACT), RESPECTIVELY. ITA NO S . 23 - 26 /CTK/201 9 2 3. SINCE THE ISSUE IN ALL THE APPEALS, IS IDENTICAL, EXCEPT DIFFERENT IN FIGURE, THEREFORE, WITH THE CONSENT OF BOTH THE PARTIES, ALL THE APPEALS ARE HEARD ANALOGOUSLY AND DISPOSED OFF BY THIS CONSOLIDATED ORDER. FOR THE SAKE OF CONVENIENCE, WE SHALL TAKE INTO CONSIDERATION THE FACTS AND GROUNDS MENTIONED IN ITA NO. 23 /CTK/2019 FOR THE ASSESSMENT YEAR 2011 - 201 2 FOR DECIDING ALL THE APPEALS AND THE OUTCOME OF THE SAME SHALL BE APPLIED MUTATIS MUTANDIS TO THE OTHER APPEAL S ALSO. 4 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER ON THE BASIS OF REVISED E - TDS STATEMENT IN FORM NO.24Q FILED BY THE ASSESSEE FOR 4 TH QUARTER OF THE F.Y.2010 - 2011 (AY : 2011 - 2012) HAS CALCULATED ADDITIONAL LATE PAYMENT INTEREST AT RS.10,32 ,039/ - BY PASSING AN ORDER U/S.154 OF THE ACT. AGGRIEVED THEREBY, THE ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A) AND THE CIT(A) HELD THAT INTEREST CHARGED U/S.201(1A) OF THE ACT IS COMPENSATORY IN NATURE AND ALSO MANDATORY AND CANNOT BE WAIVED IN APPEAL CONSIDERING THE EXCEPTIONAL CIRCUMSTANCES UNDER WHICH THE DELAY IN DEPOSIT OF TDS HAS BEEN OCCURRED. ACCORDINGLY, THE CIT(A) UPHELD THE INTEREST CHARGED BY THE AO. 5 . NOW, THE ASSESSEE IS IN FURTHER APPEAL S BEFORE THE INCOME TAX APPELLATE TRIBUNAL. 6 . LD. AR BEFORE US SUBMITTED DETAILS OF SALARY PAYMENT AND DATE OF DEPOSIT OF THE TDS WHICH READS AS UNDER : - ITA NO S . 23 - 26 /CTK/201 9 3 MONTH TDS AMOUNT MONTH OF DEDUCTION DATE OF DEPOSIT FEBRUARY 2011 (AY 2011 - 12) 6,91,48,758 MARCH 2011 28/04/2011 FEBRUARY 2012 (AY 2012 - 13) 1,99,31,574 MARCH 2012 28/04/2012 FEBRUARY 2013 (AY 2013 - 14) 20,69,330 MARCH 2013 10/04/013 38,83,316 MARCH 2013 25/04/2013 1,64,485 MARCH 2013 30/04/2013 FEBRUARY 2014 (AY 2014 - 15) 9,98,195 MARCH 2014 09/04/2014 9,61,250 MARCH 2014 24/04/2014 49,205 MARCH 2014 26/04/2014 TOTAL 9,72,06,113 THEREFORE, THE LD.AR SUBMITTED THAT ADDITIONAL LATE PAYMENT LEVIED BY THE ACIT(CPC - TDS) AND CONFIRMED BY THE CIT(A) DESERVES TO BE DELETED. ALTERNATIVELY, THE LD.AR SUBMITTED THAT MATTER MAY BE RESTORE D TO THE FILE OF AO(TDS) FOR VERIFICATION OF THE PAYMENT. 7 . ON THE OTHER HAND, LD.DR RELIED ON THE ORDERS OF AUTHORITIES BELOW. 8 . AFTER HEARING BOTH THE SIDES AND PERUSING THE ENTIRE MATERIAL AVAILABLE ON RECORD AND ORDERS OF AUTHORITIES BELOW, WE NOTICE D FROM THE STATEMENTS OF THE LD. AR OF THE ASSESSEE THAT HE HAS DEPOSITED TDS FROM THE SALARY AMOUNT PAID TO HIS EMPLOYEES AND HE HAS DEPOSITED TDS AS PER THE CHART MENTIONED ABOVE WITHIN THE DUE DATE PRESCRIBED UNDER THE INCOME TAX ACT FOR DEPOSITING THE TDS AMOUNT BUT HE COULD NOT FILE ANY EVIDENCE IN SUPPORT OF HIS CLAIM. CONSIDERING THE SUBMISSIONS OF THE LD.AR OF THE ASSESSEE, WE REMIT THE ISSUE TO THE FILE ITA NO S . 23 - 26 /CTK/201 9 4 OF AO(TDS) FOR VERIFICATION OF THE TDS PAYMENTS AS SUBMITTED BY THE LD.AR BEFORE US. IF THE ASSE SSEE JUSTIFIES ITS CLAIM BEFORE THE AO(TDS) WITH PROPER EVIDENCE, THEN THE AO IS DIRECTED TO STRIKE OFF THE DEMAND RAISED AGAINST THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE SHALL BE GIVEN REASONABLE OPPORTUNITY OF HEARING AND THE ASSESSEE IS ALSO DIRECTE D TO COOPERATE WITH THE AO, SO THAT THE CASE MAY BE DISPOSED OFF EARLY. THUS, THE GROUND RAISED BY THE ASSESSEE IN ITA NO.23/CTK/2020 IS ALLOWED FOR THE STATISTICAL PURPOSES. 9 . SINCE WE HAVE RESTORED THE ISSUE TO THE FILE OF AO FOR VERIFICATION OF THE TD S DEPOSITED BY THE ASSESSEE AND THE ISSUE RAISED IN OTHER APPEALS BEING SIMILAR TO THE APPEAL DECIDED BY US ABOVE, THEREFORE, THE OBSERVATIONS MADE IN ITA NO.23/CTK/2019 SHALL BE APPLIED MUTATIS MUTANDIS TO THE OTHER APPEALS . THUS, ITA NOS.24 TO 26/CTK/201 9 ARE ALLOWED FOR STATISTICAL PURPOSES. 10 . IN THE RESULT, ALL THE APPEAL S OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 30 / 06 / 20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 30 / 06 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - ORISSA UNIVERSITY OF AGRICULTURE AND TECHNOLOGY(OUAT), SIRIPUR, BHUBANESWAR, DISTRICT KHURDA ITA NO S . 23 - 26 /CTK/201 9 5 / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 2. / THE RESPONDENT - ACIT(TDS), BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//