Sail Refractory Unit, Bokaro Steel City V. ITO, TDS Ward, Bokaro Steel City

ITA 348/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9533 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 26-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NISHA SINGHMARR J
• Assessee Lawyers: DR BHANU GIRI
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A NO.346 TO 348/RAN/2018 ASSESSMENT YEARS: 2015-16, 2016-17 & 2017-18 SAIL REFRACTORY UNIT, SAIL, BHANDARIDAH, DIST-BOKARO-829132. VS. ITO, TDS WARD, BOKARO PAN/GIR NO. : RCHS3060B ( APPELL ANT ) .. (RESPONDENT) APPELLANT BY DR. BHANU GIRI, ADVOCATE RESPONDENT BY SMT. NISHA SINGHMARR, JCIT(DR) DATE OF HEARING 03.03.2020 DATE OF PRONOUNCEMENT 03.03.2020 O R D E R S. S. GODARA(ORAL): THESE ASSESSEES THREE APPEALS FOR ASSESSMENT YEARS 2015-16, 2016-17 & 2017-18 ARISE AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS), HAZARIBAGH, JHARKHAND DATED 26.09.2018 PASSED IN CASE NO.10439,10440&10441/HZB/2017-18 INVOLVING PROCEEDINGS U/S 201(1) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD DR. BHANU GIRI , LEARNED AUTHORISED REPRESENTATIVE FOR ASSESSEE AND SMT. NISHA SINGHMARR APPEARING FOR THE DEPARTMENT. 2. THE ASSESSEES IDENTICAL SOLE SUBSTANTIVE GRIEVANCE RAISED IN THE INSTANT THREE APPEALS CHALLENGES CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION TREATING IT AS THE ASSESSEE IN DEFAULT TO THE TUNE OF RS.9,17,348/-, RS.962,126/- AND RS.7,82,972/-; ASSESSMENT YEAR WISE, RESPECTIVELY AFTER HOLDING IT TO HAVE DEDUCTED BUT NOT PAID THE TDS. I NOTICE FROM A PERUSAL OF CIT(A)S IDENTICAL DETAILED DISCUSSION THAT HE HIMSELF HAS HELD THE ASSESSEE TO HAVE DEDUCTED TDS ON ACTUAL PAYMENTS THAN MERE PROVISIONS. I OBSERVE IN THESE FACTS THAT THE INSTANT ISSUE AS TO WHETHER THE ASSESSEE OUGHT TO HAVE DEDUCTED TDS ON MERE PROVISIONS AS WELL REQUIRES FACTUAL AS WELL LEGAL ADJUDICATION AT THE ASSESSING OFFICERS END. I THEREFORE RESTORE THE ASSESSEES INSTANT SOLE SUBSTANTIVE GRIEVANCE BACK TO THE ASSESSING OFFICER. I.T.A NO.346TO348/RAN/2018 SAIL REFRACTORY UNIT 2 LEARNED COUNSEL UNDERTAKES TO APPEAR BEFORE THE ASSESSING OFFICER ON OR BEFORE 31.05.2020 FOR FURTHER PROCEEDINGS. 3. THESE ASSESSEES THREE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.03.2020. SD/- (S. S. GODARA) JUDICIAL MEMBER DATED: 03.03.2020. RS COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) - 5. THE DR, ITAT, RANCHI 6. GUARD FILE BY ORDER SR. P.S., ITAT, RANCHI (ON TOUR)