Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 1092 (ITAT-JABALPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 4 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Search & Seizure) Appeal
Pronouncement Date
28-05-2019
Appeal Filed By
Department
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
30-12-2013
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH, JABALPUR BEFORE SHRI D.T. GARASIA, J.M. AND SHRI B.C.MEENA, A.M. I.T.A.NO.281/JAB/2013 A.Y. : 2008-09 (24Q-Q4, 26Q-1,2,3 & 4 TH ) DY. CIT (TDS), JABALPUR. VS LIFE INSRUANCE CORPORATION OF INDIA, DAMOH APPELLANT RESPONDENT TAN NO. : JBPL00223G APPELLANT BY : SHRI V. B. SARGOR, DR RESPONDENT BY : SHRI ASHEESH TERNAIN,CA AND SHRI ADITYA GRO VER, C. A. I.T.A.NO.282, 283 & 284/JAB/2013 A.YS. : 2008-09 (26Q 2 ND ) & 2008-09 (26Q-4 TH ) & 2009- 10 - 26Q(4 TH ) DY. CIT (TDS), JABALPUR. VS LIFE INSRUANCE CORPORATION OF INDIA, KATNI -: 2: - 2 APPELLANT RESPONDENT TAN NO. : JBPL00235E APPELLANT BY : SHRI V.B.SARGOR, DR RESPONDENT BY : NONE. DATE OF HEARING : 29.05.2015 DATE OF PRONOUNCEMENT : 29.05.2015 O R D E R PER GARASIA, J.M. ALL THESE APPEALS OF THE REVENUE ARE DIRECTED AGAIN ST THE SEPARATE ORDERS OF COMMISSIONER OF INCOME-TAX APPEA LS, JABALPUR, ALL DATED 20 TH SEPTEMBER, 2013, AND RELATE TO ASSESSMENT YEARS 2008-09 (24Q-Q4, 26Q-1,2,3 & 4 TH ) & 2008- 09 (26Q 2 ND ) & 2008-09 (26Q-4 TH ) & 2009-10 - 26Q(4 TH ). ASSESSEES IN THESE APPEALS ARE LIFE INSURANCE CORPO RATION OF INDIA, DAMOH AND KATNI. SINCE THE ASSESSEES ARE OF SAME GROUP AND COMMON ISSUES ARE INVOLVED, FOR THE SAKE OF -: 3: - 3 CONVENIENCE, WE DISPOSE OF THESE APPEALS BY THIS CO MMON ORDER. I.T.A.NO. 281/JAB/2013 : (LIC DAMOH) 2. THE AO HAS PASSED THE ORDERS HOLDING THE ASSESSEE A S ASSESSEE IN DEFAULT FOR SHORT PAYMENT OF TDS AT 7 8,040/-AND INTEREST THEREON AT RS. 1,510/- TOTALING TO RS. 93, 250/- (FORM NO. 24Q4), RS. 5,860/- AND INTEREST THEREON AT RS. 2670/- TOTALING TO RS. 11,250 ( FORM NO.26Q1), RS. 8510/- AND INTEREST THEREON RS. 3,660/- TOTALING TO RS 18,290/ - (FORM NO. 26Q2),RS. 2,36,650/- AND INTEREST THEREON AT RS. 94 ,620 TOTALING TO RS. 3,40,460/-(FORM NO.26Q4) AND RS. 7, 53,350/- AND INTEREST THEREON RS. 2,74,490/- TOTALING TO RS. 10,28,180/-(FORM NO. Q4 26Q). I.T.A.NOS. 282 TO 284/JAB/2013 : (LIC KATNI) 3. SIMILARLY, THE AO HAS PASSED THE ORDERS HOLDING THE ASSESSEE AS ASSESSEE IN DEFAULT FOR SHORT PAYMENT OF TDS AT RS. 7,15,980/- AND INTEREST THEREON RS. 3,38,430/- TOTALING TO RS. 10,54,410/- PERTAINING TO FORM NO.26Q2, RS. 8,2 6,340/- AND INTEREST THEREON RS. 3,43,020/- TOTALING TO RS . -: 4: - 4 11,69,360/- PERTAINING TO FORM NO.26Q4, RS. 11,52,8 70/- AND INTEREST THEREON RS. 3,25,220/- TOTALING TO RS. 14,78,090/- PERTAINING TO FORM NO.26Q4. 4. THE MATTER CARRIED TO THE LD. CIT(A) , WHO ALSO DI D NOT CALL FOR REMAND REPORT FROM THE AO AND HE HAS ALLOW ED THE APPEALS WITHOUT GIVING PROPER REASONS AND WITHOUT V ERIFYING WHETHER THE ASSESSEE WAS LIABLE FOR TDS AND WHETHER THERE WAS ANY SHORT DEDUCTION OF TAX AT SOURCE AND WHETHE R THE ASSESSEE IS ENTITLED FOR PAYMENT OF INTEREST ON SUC H RATE OF TDS OR NOT. 5. NONE APPEARED ON BEHALF OF ASSESSEE IN THE CA SE OF LIC, KATNI, WE HAVE HEARD THE LD. D.R. AND DECIDED THE APPEALS ON MERIT. WE HAVE HEARD BOTH THE PARTIES AND HAVE ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER HE ARING THE RIVAL SUBMISSIONS AND GOING THROUGH THE ORDERS OF T HE TAX AUTHORITIES, WE NOTED THAT THE CASE OF THE ASSESSEE IS DULY COVERED BY THE JUDGMENT OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. ELI LILLY & CO. (INDIA) (P) LTD. (2009) 312 ITR 225 (SC), WHEREIN, IT HAS BEEN HELD THAT THE PERIOD OF DEFAULT STARTS FROM DATE OF DEDUCTIBILITY OF TAX TILL DATE OF ITS ACTUAL PAYMENT -: 5: - 5 BY THE CONCERNED EMPLOYEE AND ALSO IN THE CASE OF M /S. HINDUSTAN COCA COLA BEVERAGE PVT. LTD. VS. CIT (200 7) 293 ITR 226 (SC), WHEREIN, IT HAS BEEN HELD THAT WHEN THE T AX HAS BEEN PAID BY THE DEDUCTEE-ASSESSEE, THE TAX COULD N OT BE RECOVERED ONCE AGAIN FROM THE ASSESSEE. ALL FACTS A RE NOT BORNE OUT FROM THE ASSESSMENT ORDERS AND THE LD. CIT(A) H AS ALSO NOT VERIFIED THE SAME. THEREFORE, IN THE INTEREST OF JU STICE AND FAIR PLAY, WE RESTORE THIS MATTER BACK TO THE FILE OF AO WITH THE DIRECTION THAT THE AO SHALL VERIFY WHETHER THE PAYM ENT SHOWN IN THE ASSESSMENT ORDER IS LIABLE FOR TDS OR NOT. S ECONDLY, IF THERE IS ANY SHORT DEDUCTION OF TAX OR NOT AND IF T HERE IS ANY SHORT DEDUCTION OF TAX THAN THE RECEIPT AND THE PAY EE HAS PAID THE TAX OR NOT AND THEY HAVE SHOWN IN THE RETURN OF INCOME HAS TO BE VERIFIED FROM THE CONCERNED ASSESSES. THE REFORE, THIS ALL REQUIRES VERIFICATION AT THE END OF AO. THE AO AND LD. CIT(A) SHOULD HAVE VERIFIED THESE FACTS BEFORE MAKING THE ASSESSMENT AND LD. CIT(A) SHOULD HAVE ALSO DONE THIS EXERCISE. WE FOUND BOTH THE AUTHORITIES HAVE FAILED TO DO SO. THEREFOR E, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE BACK THIS ISSUE TO THE FILE OF AO AND THE AO IS DIRECTED TO VERIFY WHE THER ANY -: 6: - 6 SHORT DEDUCTION OF TAX OR NOT AND WHETHER THE ASSES SEES ARE LIABLE FOR INTEREST OR NOT AND WHETHER THE DEDUCTEE HAS PAID TAX OR NOT. THE ASSESSEE IS DIRECTED TO COOPERATE W ITH THE AO AND HE MUST PRODUCE ALL THE RELEVANT EVIDENCE BEFOR E THE AO AND THE AO IS FURTHER DIRECTED TO VERIFY THE SAME A ND DECIDE THE MATTER AFRESH KEEPING IN MIND THE DECISIONS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. ELI LILLY & CO . (INDIA) (P) LTD AND HINDUSTAN COCA COLA BEVERAGE P. LTD. V. CIT (SUPRA). 6. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR STAT ISTICAL PURPOSES. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2015. SD/- (B. C. MEENA) ACCOUNTANT MEMBER SD/- ( D.T.GARASIA) JUDICIAL MEMBER DATED : 28 TH MAY , 2015. CPU* 156
