Bank Of Baroda, V. Jt. Commissioner of Income Tax (TDS), Bareilly

ITA 36/LKW/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78460 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KAPIL AGARWAL
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 36 /LKW/201 4 ASSESSMENT YEAR:200 9 - 10 BANK OF BARODA, MAIN BRANCH, BADAUN. PAN:AAACB1534F VS. JT.C.I.T. (TDS), BAREILLY. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI KAPIL AGARWAL, C.A. RESPONDENT BY SHRI AJAY KUMAR, D.R. DATE OF HEARING 2 5 /02/2014 DATE OF PRONOUNCEMENT 1 1 /04/2014 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A), BAREILLY DATED 2 2 / 11 /2013 FOR ASSESSMENT YEAR 200 9 - 10 IN R ESPECT OF NON FILING OF FORM NO. 26Q FOR THE 3 RD AND 4 TH QUARTER. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 1. THE DATE OF HEARING WAS FIXED ON 12/11/2013 WHICH WAS NOT ATTENDED BY THE CHIEF MANAGER ON MEDICAL GROUNDS AND FURTHER THE NEXT DATE FIXED JUST AFTER 10 DAYS I.E 21/11/2013 AND THE ASSESSEE FAILED TO ATTEND THE SAME ON THE MEDICAL GROUNDS, WE HIGHLY APOLOGIES FOR NOT ATTENDING THE SAME AND TAKING THE PRECIOUS AND VALUABLE TIME OF APPEAL AUTHORITY. THEREFORE, WE REQUEST THE HONORABLE COURT TO DO THE JUSTICE TO US AS THE DEMAND RAISED BY THE ASSESSING OFFICER OF RS. 68 , 770/ - AND RS. 3 , 97 , 140/ - IS AGAINST THE LAW AS THE SAME HAS BEEN DEPOSITED WITH CONCERNED BANK AND REFLECTING AT OLTAS. (THE COPY OF OLTAS EXTRACTION ENCLOSED). 2. THE TAX WAS DEDUCTED AS PER THE PROVISION OF THE LAW A T THE PRESCRIBED RATE U/S 94C @ 2.03% (INCLUDING EDUCATION CESS) BU T THE ASSESSING OFFICER IS OF THE VIEW THAT THE TAX SHOULD BE DEDUCTED @ 48.50%. THE ASSESSING OFFICER HAS NOT BROUGHT THIS FACT ON RECORD. 2 3. THAT THE FINDINGS OF THE LEARNED ASSESSING OFFICER OF INCOME TAX - TDS ARE CONTRARY TO THE LAW AND THE FACTS OF CAS ES. 3. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE BEFORE US THAT HEARING FIXED BY LEARNED CIT(A) ON 12/11/2013 COULD NOT BE ATTENDED BY CHIEF MANAGER ON MEDICAL GROUNDS AND THE NEXT DATE WAS ALSO FIXED AFTER JUST 10 DAYS I.E. ON 21/11/2013 AND FOR T HE SAME MEDICAL REASONS, THE ASSESSEE FAILED TO ATTEND. HE SUBMITTED THAT UNDER THESE FACTS, THE MATTER MAY BE RESTORED TO THE FILE OF CIT ( A) FOR FRESH DECISION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. LEARNED D.R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT(A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND CONSIDERING THE FACTS, AS DISCUSSED ABOVE, WE FEEL THAT IN THE INTEREST OF JUSTICE, THE MATTER SHOULD GO TO THE FILE OF CIT ( A) FOR FRESH DECISION AFTER PROVIDI NG ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HENCE, WE SET ASIDE THE ORDER OF CIT ( A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH DECISION AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH THE SIDES. 6. SINCE THE APPEAL ON ENTI RE ISSUE HAS BEEN RESTORED TO THE FILE OF CIT ( A), WE DO NOT FIND ANY REASON TO DECIDE THE ISSUE ON MERIT. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KU MAR YADAV) ( A. K. GARODIA ) JUDI CIAL MEMBER ACCOUNTANT MEMBER DATED: 1 1 /04/2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR