The Income Tax Officer (TDS), Bareilly V. Exe. Engineer PWD, Hardoi

ITA 269/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78633 (ITAT-LUCKNOW)
• 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: A
• Next Hearing Date: 24-07-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 07-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO S . 26 9 /LKW/2014 ASSESSMENT YEAR S : 2008 - 09 THE INCOME TAX OFFICER (TDS) BAREILLY V. EXE. ENGINEER PWD, PROVINCIAL, DIV. PWD, CIVIL LINES, HARDOI T AN: LKN E05159A (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. ALOK MITRA , 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: THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A), INTER ALIA, ON THE FOLLOWING GROUNDS : - 1 . THE LD. C IT (APPEAL), BAREILLY HAS ERRED IN FACTS AND LAW BY ACCEPTING NEW EVIDENCE FROM THE DEDUCTOR WITHOUT ALLOWING REASONAB LE O PPORTUNITY TO THE AO IN TERM S OF RULE 46A (3) OF THE IT RULES 1 962. THE DEDUCTOR SUBMITTED BEFORE THE CIT (A) THAT HE HAS DEDUCTED AND PAID THE DUE TAX AND THAT SHORT DEDUCTION/ 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 VERIFY THE CLAIM BY CALLING FOR NECESSARY DOCUMENTS FOR REQUIRED VERIFICATION AND REV ISE THE ORDER ACCORDINGLY AND CHARGE INTEREST 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 CENTR ALIZED PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : 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 DEMAND REDUCED THROUGH CPC(TDS) . 3 . THE CIT(A) BEING A QUASI - JUDICIAL BODY HAS ERRED FURT HER 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 BY THE DEDUCT O R BEFORE THE CIT(A) TO SHOW THAT THE NECESSARY CORRECTION STATEMENTS HA VE 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 ISSUED BY HIM ARE EXECUTABLE OR NOT. 4 . BY DOING SO IN 1,2,3 ABOVE, THE CIT(A) HAS MECHAN ICALLY 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 STATEMENT WHICH ARE AUTOMATICALLY PROCESSED BY THE CPC (TDS). TILL CORRECTION STATEMENT I S PROCESSED, THE AO(TDS) ORDER STANDS, AND CANNOT BE CANCELLED. 2 . TH IS APPEAL 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 TH IS APPEAL CAN BE DISPOSED OF EV EN 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) ASSESSEE HAS RAISED A PLEA THROUGH GROUNDS OF APPEAL THAT IT HAS PAID DUE TAX IN TIME, 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 AFFORD ING 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 T HE ASSESSEE PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : 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, APPEAL OF THE REVENUE STANDS 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/ )