The Income Tax Officer (TDS), Bareilly V. PIU PMGSY RES, Pilibhit

ITA 264/LKW/2014

• Counselvise Citation: 26423714 RSA 2014
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-07-2014
• Assessment Year: misc
• Appeal Filed On: 07-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 264 TO 267/LKW/2014 ASSESSMENT YEAR S : 2008 - 09 THE INCOME TAX OFFICER (TDS) BAREILLY V . PIU PMGSY RES COLLECTRATE COMPOUND PILIBHIT T AN: LKNPO5377B (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. AMIT NIGA M, D.R. RESPONDENT BY: NONE DATE OF HEARING: 24 0 7 2014 DATE OF PRONOUNCEMENT: 28 0 7 2014 O R D E R PER SUNIL KUMAR YADAV: TH ESE APPEALS ARE PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A) ON COMMON GROUNDS AND FOR THE SAKE OF REFERENCE, WE EXTRACT THE GROUNDS RAISED BY THE REVENUE IN I.T.A. NO.264/LKW/2014 AS UNDER: - 1 . T HE LD. CIT (APPEAL), BAREILLY HAS ERRED IN FACT S AND LAW BY ACCEPTING NEW EVIDENCE FROM THE DEDUCTOR WITHOUT ALLOWING REASONABLE OPPORTUNITY TO THE AO IN TERMS OF RULE 46A (3) OF THE IT RULESL962. THE DEDUCTOR SUBMITTED BEFORE THE CIT (A) THAT HE HAS DEDUCTED AND PAID THE DUE TAX AND THAT SHORT DEDUCTI ON/ NON - PAYMENT IS DUE TO MISMATCH. THIS FACT WAS NOT NEITHER PRODUCED BEFORE THE AO NOR IT WAS REFLECTED ON THE ITD SYSTEM WHEN THIS ORDER U/S 201(1)/201 (1A) WAS PASSED. THE CIT (A) HAS ERONIOUSLY ACCEPTED THE CLAIM OF ASSESSEE AND DIRECTED THE AO TO VER IFY THE CLAIM BY CALLING FOR NECESSARY DOCUMENTS FOR REQUIRED VERIFICATION AND REVISE THE ORDER ACCORDINGLY AND CHARGE INTEREST PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : ON LATE DEPOSIT IF ANY. 2 . THE LD. CIT (A) HAS ERRED IN DIRECTING THE AO TO CALL FOR NECESSARY DOCUMENTS FOR REQUIRED VERIFICATION AND REVISE THE ORDER ACCORDINGLY. THE PROCESSING OF TDS STATEMENTS ARE FULLY CENTRALIZED AT CPC (TDS) VAISHALI GHAZIABAD AND THE AO HAS NO POWER TO REVISE THE ORDER. THE ONLY REMEDY FOR THE DEDUCTOR IS TO FILE CORRECTION STATEMENTS ON - LINE AND GET THE DEM AND REDUCED THROUGH CPC(TDS). 3 . THE CIT(A) BEING A QUASI - JUDICIAL BODY HAS ERRED FURTHER IN DIRECTING THE AO(TDS) TO CARRY OUT RECTIFICATIONS WITHOUT UNDERSTANDING THE PROCESS OF RECTIFICATION/CORRECTIONS LAID DOWN BY CPC(TDS). NO PROOF HAS BEEN SUBMITTED B Y THE DEDUCTOR BEFORE THE CIT(A) TO SHOW THAT THE NECESSARY CORRECTION STATEMENTS HAVE BEEN FILED WITH CPC(TDS). BEING A PERSON FROM THE DEPARTMENT, THE CIT(A) IS REQUIRED TO UNDERSTAND ACTUAL PROCESSES LAID DOWN BY THE DEPARTMENT AND WHETHER DIRECTIONS IS SUED BY HIM ARE EXECUTABLE OR NOT. 4 . BY DOING SO IN 1,2,3 ABOVE, THE CIT(A) HAS MECHANICALLY DISPOSED OFF THE APPEAL, WHILE NO IMPLEMENTATION OF HIS DIRECTIONS ARE POSSIBLE AT A.O. (TDS) END. IN CASE OF MISMATCH, THE REMEDY LIES IN FILING OF CORRECTION STAT EMENT WHICH ARE AUTOMATICALLY PROCESSED BY THE CPC (TDS). TILL CORRECTION STATEMENT IS PROCESSED, THE AO(TDS) ORDER STANDS, AND CANNOT BE CANCELLED. 2 . THESE APPEALS CAME UP FOR HEARING ON 24.7.2014, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A), WE FIND THAT THESE APPEALS CAN BE DISPOSED OF EVEN IN THE ABSENCE OF THE ASSESSEE. 3 . ON A CAREFUL PERUSAL OF THE ORDER OF THE LD. CIT(A) IN THE LIGHT OF REVENUES CONTENTIONS, WE FIND THAT BEFORE THE LD. CIT(A) ASSESS EE HAS RAISED A PLEA THROUGH GROUNDS OF APPEAL THAT IT HAS PAID DUE TAX IN TIME, PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : BUT THE CREDIT WAS NOT GIVEN BY THE ASSESSING OFFICER. KEEPING IN VIEW THE CLAIM OF THE ASSESSEE, THE LD. CIT(A) HAS RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO MAKE NECESSARY VERIFICATION AND TO PASS A SUITABLE ORDER AFTER AFFORDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE REVENUE IS STILL AGGRIEVED WITH THE ORDER OF THE LD. CIT(A). SINCE THE LD. CIT(A) HAS SIMPLY SET ASIDE THE MATTER TO THE ASSESSING OFFICER FOR MAKING NECESSARY VERIFICATION WITH REGARD TO THE CLAIM OF THE ASSESSEE AFTER AFFORDING OPPORTUNITY OF BEING HEARD, WE FIND NO INFIRMITY IN THE ORDER OF THE LD. CIT(A). ACCORDINGLY WE CONFIRM THE SAME, AS NO PREJUDICE IS BEING CAUSED TO THE REVENUE. 4 . IN THE RESULT, APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.7.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28 TH JU LY , 2014 JJ: 2407 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )