District Health Society, Hardoi V. Income Tax Officer (TDS), Bareilly

ITA 406/LKW/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0569 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 406 & 407/LKW/2016 ASSESSMENT YEAR: 2011 - 12 & 2012 - 13 DISTRICT HEALTH SOCIETY C/O C HIEF MEDICAL OFFICER DISTT. HOSPITAL HARDOI V. INCOME TAX OFFICER (TDS) BAREILLY T AN /PAN : AAAAZ1278L (APP ELL ANT) (RESPONDENT) APPELLANT BY: SHRI SANJAY SAXENA, C.A. RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 07 12 201 7 DATE OF PRONOUNC EMENT: 08 12 201 7 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE FOR DIFFERENT ASSESSMENT YEARS EMANATE FROM SEPARATE ORDERS OF THE LD. CIT(A), BAREILLY DATED 16/3/2016. 2 . THE GRIEVANCE OF THE ASSESSEE IN BOTH THE AP PEALS IS WITH REGARD TO THE LEVY OF INTEREST UNDER SECTION 201(1)/201(1A) OF THE ACT. 3 . SINCE THE FACTS INVOLVED IN BOTH THE APPEALS ARE SIMILAR AND THE ISSUES ARE COMMON, THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER. 4 . THE BRIEF FACTS AS EMANATING FROM THE ORDER OF THE LD. CIT(A) FOR ASSESSMENT YEAR 2011 - 12 ARE THAT THE ASSESSEE IS RUNNING NATIONAL [ ITA NO.406 & 407/LKW/2016 ] 2 RURAL HEALTH MISSION PROJECT UNDER CHIEF MEDICAL OFFICER, HARDOI. THE ASSESSEE MADE PAYMENT TO VARIOUS PERSONS/CONCERNS FOR THE SERVICES RENDERED TO PROVIDE MEDICAL FACILITIES IN DISTRICT HARDOI ON BEHALF OF THE CMO/DISTRICT HEALTH DEPARTMENT. IT WAS NOTICED BY THE ASSESSING OFFICER THAT THE ASSESSEE HAS NOT DEDUCTED TDS ON VARIOUS PAYMENTS MADE TO THE PERSONS ENGAGED IN PROVIDIN G SERVICES ON CONTRACT BASIS. THE ASSESSING OFFICER , AS PER VARIOUS REASONS AND SUBMISSIONS IN HIS ORDER AND LOOKING TO THE FACTS OF THE CASE, HELD THE ASSESSEE IN DEFAULT FOR SHORT DEDUCTION OF TAX. THE LD. CIT(A) CONFIRMED THE ORDER OF THE ASSESSING OF FICER. 5 . WE HAVE PERUSED THE CASE RECORDS AND WE FIND AT THE VERY OUTSET THAT THE ORDER OF THE LD. CIT(A) IN THIS CASE IS AN EX - PARTE ORDER. THOUGH THE LD. CIT(A) HAS PROVIDED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE, STILL ON THE DATE FINALLY FIXED FOR HEA RING, ASSESSEE WAS NOT PRESENT AND THE LD. CIT(A) PROCEEDED TO PASS AN EX - PARTE ORDER. THE RIGHTS AND LIABILITIES OF THE ASSESSEE WERE NOT ADJUDICATED UPON. UNDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED VIEW THAT IN THE INTEREST OF JUSTICE, FINAL O PPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE TO PRESENT HIS CASE ALONG WITH ALL RELEVANT DOCUMENTS BEFORE THE FIRST APPELLATE AUTHORITY AND THE LD. CIT(A) SHALL DECIDE THE ISSUE AFRESH AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PRESENT HIMSE LF BEFORE THE LD. CIT(A) IMMEDIATELY ON RECEIPT OF THIS ORDER AND IF ASSESSEE STILL FAILS, THEN THE DEPARTMENT SHALL TAKE UP THE MATTER AS MANDATED WITHIN THE PARAMETERS OF LAW. THEREFORE, ISSUANCE OF NOTICE OF HEARING TO THE ASSESSEE IS DISPENSABLE. 6 . S I NCE THE FACTS AND THE ISSUE S ARE SA ME IN ASSESSMENT YEAR 2012 - 13, OUR DECISION FOR ASSESSMENT YEAR 2011 - 12 SHALL FOLLOW IN [ ITA NO.406 & 407/LKW/2016 ] 3 ASSESSMENT YEAR 2012 - 13 AS WELL. ACCORDINGLY, B OTH THE CASES ARE ALLOWED FOR STATISTICAL PURPOSES. 7 . IN THE RESULT, BOTH THE APPEALS O F THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8/12/ 201 7 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH DECEMBER , 2017 JJ: 0712 COPY FORWARDED TO: 1 . APPELL ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR