State Bank Of India, Pratapgarh V. CIT, Allahabad

ITA 303/ALLD/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9614 (ITAT-ALLAHABAD)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 09-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NOS. 303 & 304/ALLD/2014 ASSESSMENT YEARS: 2010-11 & 2011-12 STATE BANK OF INDIA CHANDPUR VISHWANATH GANJ PRATAPGARH PAN/TAN:-ALDSO1276C VS. ITO (TDS) ALLAHABAD RANGE, ALLAHABAD UTTAR PRADESH (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 28.04.2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THERE ARE TWO APPEALS UNDER CONSIDERATION FILED BY THE ASSESSEE, AGAINST THE ORDER OF THE LD. CIT(A) ALLAHABAD, DATED 17.01.2014 FOR THE A.YS. 2010-11 & 2011- 12. 2. BRIEFLY STATED, THE RELEVANT FACTS OF THE CASE A RE THAT TDS OFFICER PASSED ORDERS U/S 201(1) AND 201(1A) OF THE ACT FOR THESE TWO YEARS RAISING THE DEMAND OF RS.8,48,600/- FOR THE A.Y. 2010-11 AND RS.41,390/- FOR THE A.Y. 2011-12. IT IS A CLAIM OF THE TDS OFFICER THAT THERE IS SHORT PAYMEN T OF TAX. DURING THE FIRST APPELLATE PROCEEDINGS, ASSESSEE SUBMITTED THAT THE SAID ORDER S WERE PASSED BY THE TDS OFFICERS WITHOUT GOING INTO THE RECORDS. OTHERWISE, THERE WAS NONE TO REPRESENT THE ASSESSEE BEFORE THE LD. CIT(A) PROPERLY. BEFORE US , IT IS SUBMISSION OF THE ASSESSEE THAT THE TDS IN QUESTION WAS PROPERLY DEDUCTED AND DEPOSITED TO THE GOVERNMENT ACCOUNT. THEREFORE, THERE IS NO DEFAULT ATTRACT TO THE PROVISION OF SECTIONS 201(1) AND 201(1A) OF THE ACT. THE LD. CIT(A) FINALIZED TH ESE TWO APPEALS DISMISSING WITHOUT APPRECIATING THE FACTS. LD. CIT(A) CONFIRME D THE DEMAND RAISED BY THE TDS OFFICER UNFAIRLY. ITA NOS. 303 & 304/ALLD/2014 ASSESSMENT YEARS: 2010-11 & 2011-12 2 3. BEFORE US ALSO THERE WAS NONE REPRESENT THE APPE ALS. HOWEVER, WITH THE HELP OF THE LD. DR WE HEARD THE CASES AND FIND THAT THE ORDERS OF THE TDS OFFICERS AND THAT OF THE LD. CIT(A) CANNOT BE DESCRIBED AS SPEA KING ORDERS AS THEY FAILED TO APPRECIATE THE FACTS WITH DETAILS RELATING TO THE A LLEGED SHORT PAYMENTS BY THE ASSESSEE. IN OUR OPINION, THESE ORDERS SHOULD BE RE MANDED TO THE FILE OF THE AO FOR FRESH ADJUDICATION AND FINALIZATION OF ISSUED BY PA SSING A SPEAKING ORDERS AFTER HEARING THE ASSESSEE. ACCORDINGLY, GROUND RAISED BY ASSESSEE IN BOTH APPEALS ARE ALLOWED FOR STATISTICAL PURPOSE. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 30.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.