ITO, New Delhi V. M/s Navkar Carrying Corp., Delhi

ITA 3979/DEL/2012

• Counselvise Citation: 397920114 RSA 2012
• Duration Of Justice: 2 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 16-10-2014
• Assessment Year: 2011-2012
• Appeal Filed On: 30-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P CHANDRAKER
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI R.S. SYAL, AM AND SHRI RAJPAL YADAV, JM ITA NOS.3938 TO 3944/DEL/2012 ASSESSMENT YEARS : 2011-12 ITO, WARD 50(1), NEW DELHI. VS. MARUTI SUZUKI INDIA LTD., PLOT NO.1, NELSON MANDELA ROAD, VASANT KUNJ, NEW DELHI. PAN : AAACM0829Q ASSESSEE BY : SHRI VED JAIN, CA DEPARTMENT BY : S HRI J.P. CHANDRAKER, SR. DR ITA NO.3971/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NIPUN JAIN, WARD 50(2), PROP. SUGANDH ENTERPRISES, NEW DELHI. C-81, OKHLA INDL. AREA, PHASE-I NEW DELHI. PAN: AFAPJ1807P ITA NO.3965 & 3966/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NAV ENGINEERS PVT. LTD., WARD 50(2), E-27, 1 ST FLOOR, NEW DELHI. KALINDI COLONY, NEW DELHI. PAN : DELNO5876D ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 2 ITA NO.3972/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NAUVKRAFT EXPORT HOUSE P.LTD. WARD 50(2), 50/42, PUNJABI BAGH (WEST), NEW DELHI. NEW DELHI. PAN : AAACN0599E ITA NO.3969/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NISSAR ALLANA, WARD 50(2), E-30, GREATER KAILASH-II, NEW DELHI. NEW DELHI. PAN : AAEPA8387J ITA NO.3976/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NAV VIDYA SOCIETY FOR WARD 50(2), EDUCATION RESEARCH & TRG., NEW DELHI. BP-12, SHALIMAR BAGH (WEST), DELHI. PAN : AAAAN9402A ITA NO.3979/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NAVKAR CARRYING CORP., WARD 50(2), 37, 2 ND FLOOR, KHANNA MARKET, NEW DELHI. TIS HAZARI, NEW DELHI. PAN : AABFN9638E ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 3 ITA NOS.3967 & 3968/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NAVRATTAN ENTERPRISES, WARD 50(2), 39/2020, 1 ST FLOOR, NEW DELHI. BANK STREET, KAROL BAGH, NEW DELHI. PAN : AAAFN6093N ITA NO.3977/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NARAIN INNOVATION, WARD 50(2), L-33/34, LAJPAT NAGAR-II, NEW DELHI. NEW DELHI. PAN : AAFFN6316B ITA NOS.3963 & 3964/DEL/2012 ASSESSMENT YEAR: 2011-12 ITO, VS. NUMEXTECHBUILD (P) LTD., WARD 50(2), 81, DEVIL APARTMENTS, NEW DELHI. NEW DELHI. PAN : DELNO7809E (APPELLANTS) (RESPONDENTS) ASSESSEES BY : NONE DEPARTMENT BY : SHRI J.P. CHANDRAKER, SR. DR ORDER PER BENCH: THIS BATCH OF 19 APPEALS BY THE REVENUE FOR THE CA PTIONED ASSESSMENT YEARS IN RELATION TO THE ASSESSES AS IND ICATED ABOVE ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 4 ARISE OUT OF THE ORDERS PASSED BY THE LD. CIT(A) DI SMISSING THE APPEALS OF SUCH ASSESSES FILED U/S 200A OF THE INCO ME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED THE ACT). SINCE CO MMON ISSUE IS RAISED IN ALL THESE APPEALS, WE ARE, THEREFORE, TAK ING THEM UP FOR DISPOSAL BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. SINCE ALL THESE APPEALS INVOLVE COMMON ISSUE, WE ARE TAKING UP ITA NO.3938/DEL/2012 ON RANDOM BASIS FOR CONSIDE RATION OF THE ISSUE. BRIEFLY STATED, THE FACTS OF THE CASE ARE T HAT THE ASSESSEE FILED TDS STATEMENTS ON VARIOUS DATES DURING THE PR EVIOUS YEAR RELEVANT TO THE ASSESSMENT YEAR UNDER CONSIDERATION . THE AO VIDE HIS INTIMATION U/S 200A OF THE ACT, DETERMINED CERTAIN AMOUNT AS PAYABLE IN THE TDS/TCS STATEMENTS FILED B Y THE ASSESSEE. IT HAS ALSO BEEN MENTIONED IN THE SAID I NTIMATION THAT THE JUSTIFICATION REPORT GIVING DETAILS OF DEFAULTS IS AVAILABLE ON THE WEBSITE OF THE GOVERNMENT AND IF THE DEFAULTS ARE D UE TO ERROR IN DATA ENTRY AND/OR MISSING INFORMATION, THE SAME SHO ULD BE CORRECTED BY FILING THE CORRECTION STATEMENT AND IF THE DEFAULTS ARE OTHERWISE THAN ABOVE, THEN, THE AMOUNT OF DEFAU LT BE PAID WITHIN 30 DAYS OF THE RECEIPT OF THIS INTIMATION. THE ASSESSEE ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 5 CHALLENGED BEFORE THE LD. CIT(A) THIS INTIMATION IS SUED BY THE AO U/S 200A OF THE ACT. VIDE ORDER DATED 25.05.2012, THE LD. CIT(A) DISMISSED THE APPEAL FILED BY THE ASSESSEE ON THE G ROUND THAT THE INTIMATION U/S 200A IS NOT COVERED UNDER THE APPEAL ABLE ORDERS AS PER THE PROVISIONS OF SECTION 246A OF THE ACT. HE, HOWEVER, ADVISED THE ASSESSEE TO FILE NECESSARY CORRECTIONS BEFORE THE AO, AND GET THE INTIMATION U/S 200A RECTIFIED U/S 154 O F THE ACT, AFTER PAYING DUE TAX. THE LD. CIT(A) FURTHER SET A LIMIT OF TWO MONTHS FOR THE AO (TDS) TO GIVE EFFECT TO HIS ORDER BY ISS UING NECESSARY NOTICES U/S 154 OF THE ACT. HE FURTHER DIRECTED TH E AO THAT IF THE RECTIFICATION WAS NOT POSSIBLE IN COMPUTER, THEN HE SHOULD MANUALLY RECTIFY BY PASSING SUITABLE ORDER AFTER AL LOWING OPPORTUNITY TO THE ASSESSEE. THE REVENUE IS AGGRIE VED AGAINST THESE DIRECTIONS GIVEN BY THE LD. CIT(A). 3. WE HAVE HEARD THE LD. COUNSEL APPEARING FOR THE ASSESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE. AT THE VE RY OUTSET, THE LD. AR PLACED ON RECORD A COPY OF THE TRIBUNAL ORDE R DATED 23.05.2014 PASSED IN IDENTICAL CIRCUMSTANCES. WE H AVE PERUSED THE SAID ORDER IN THE CASE ITO VS. MARUTI INSURANCE AGENCY ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 6 NETWORK LTD. (ITA NO.3983 & 3984/DEL/2012) AND OTHER ASSESSES. IT CAN BE SEEN FROM THIS CONSOLIDATED ORDER THAT IT FOLLOWED AN EARLIER ORDER PASSED BY THE TRIBUNAL, DISMISSING TH E APPEALS OF THE REVENUE AND SIMULTANEOUSLY WITHDRAWING THE TIME LIM IT OF TWO MONTHS GIVEN BY THE LD. CIT(A) FOR THE PASSING OF T HE ORDERS BY THE AO. IN THE ABSENCE OF ANY DISTINGUISHING FEATURE H AVING BEEN BROUGHT TO OUR NOTICE BY THE LD. DR, RESPECTFULLY F OLLOWING THE PRECEDENT, WE DISMISS THE APPEAL FILED BY THE REVEN UE AND ALSO GIVE THE SAME DIRECTIONS AS CONTAINED IN THE ABOVE REFERRED TRIBUNAL ORDER OF THE WAIVER OF PERIOD OF TWO MONTH S FOR THE PASSING OF ORDERS. 4. IN THE RESULT, THIS APPEAL IS DISMISSED. 5. BOTH THE SIDES ARE IN AGREEMENT THAT THE FACTS A ND CIRCUMSTANCES OF THE SAME ASSESSEE IN ITA NOS.3939 TO 3944/DEL/2012 REPRESENTED BY SHRI VED JAIN ARE, MUTATIS MUTANDIS , SIMILAR TO THOSE OF ITA NO.3938/DEL/2012, AS DISC USSED ABOVE. FOLLOWING THE VIEW TAKEN HEREINABOVE, WE DI SMISS ALL THESE APPEALS FILED BY THE REVENUE WITH THE WAIVER OF THE TIME LIMIT FOR THE PASSING OF ORDER AS REFERRED TO HEREI NABOVE. ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 7 6. IN THE RESULT, THESE APPEALS ARE DISMISSED. 7. IN ALL OTHER APPEALS FILED BY THE REVENUE, THERE IS NO REPRESENTATION FROM THE SIDE OF THE ASSESSEE. WE H AVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. AGAIN, IT IS AN ADMITTED POSITION BY THE LD. DR THAT THE FACTS AND CIRCUMSTANCES OF ALL THESE APPEALS ARE, MUTATIS MUTANDIS , SIMILAR TO THE ABOVE DISCUSSED APPEALS IN THE CASE ITO VS. MARUTI SUZUKI INDIA LTD. (SUPRA). FOLLOWING THE VIEW TAKEN HEREINABOVE, WE DISMISS ALL THESE APPEALS WITH THE SAME DIRECTIONS AS GIVEN ABO UT THE WAIVER OF TIME LIMIT OF TWO MONTHS FOR THE PASSING OF THE ORDERS BY THE AO. 8. IN THE RESULT, THESE APPEALS STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 17.10.201 4. SD/- SD/- [ RAJPAL YADAV ] [ R.S. SYAL ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED, 17 TH OCTOBER, 2014. DK ITA NOS.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3 976, 3979, 3967 & 3968, 3977, 3963 & 3964/DEL/2012 8 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.