ACIT, New Delhi V. M/s. Orient Craft Ltd., New Delhi

ITA 4109/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65622 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 03-10-2012
• Assessment Year: 2009-2010
• Appeal Filed On: 31-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AROOP KR SINGH
• Assessee Lawyers: ARIJIT CHAKRABORTY
• Keywords: Rectification of order
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: E NEW DELHI BEFORE SHRI J.SUDHAKAR REDDY, A.M. AND SHRI RAJPAL YADAV, JM ITA NO: 4097 & 4098/DEL/2012 ASSESSMENT YEAR 2010-11 AND 2011-12 ACIT, CIRCLE 51(1) VS. M/S OUTOTEE INDIA P.LTD. NEW DELHI 8, COMMUNITY CENTRE NEW FRIENDS COLONY NEW DELHI PAN: AAACO 9433A APPELLANT BY : SHRI AROOP KR.SINGH, SR.D.R. RESPONDENT BY : SHRI ARIJIT CHAKRABORTY, C.A. ITA NO: 4109/DEL/2012 ASSESSMENT YEAR 2009-10 ACIT, CIRCLE 51(1) VS. ORIENT CRAFT LTD. NEW DELHI F 8, OKHLA INDUSTRIAL AREA PHASE I, NEW DELHI PAN:AAACO 0068 M APPELLANT BY: SH. AROOP KR.SINGH, SR.D.R. RESPONDENT BY: SHRI RL GARG, C.A. ITA NO: 4112/DEL/2012 ASSESSMENT YEAR 2011-12 ACIT, CIRCLE 51(1) VS. M/S OMNICOM INDIA MARKETIN G ADVISORY NEW DELHI SERVICES P.LTD. C-30, CHIRAG ENCLAVE, NEW DELHI 48 PAN: AAACO 9036H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AROOP KR.SINGH, SR.D. R. RESPONDENT BY : SHRI SUDHIR SHARMA, C.A. O R D E R PER BENCH THESE FOUR APPEALS ARE FILED BY THE REVENUE, PERTA INING TO DIFFERENT ASSESSES AND ARE REPRESENTED BY DIFFERENT COUNSELS. AS THE ISSUE ARISING 2 IN ALL THE FOUR REVENUE APPEALS IS SAME, FOR THE SA KE OF CONVENIENCE THEY ARE HEARD TOGETHER AND DISPOSED OF BY WAY OF THIS C OMMON ORDER. 2. FACTS IN BRIEF:- THE ASSESSEE HAS RECEIVED AN INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT, 1961 FROM THE A .O. AMOUNT PERTAINING TO SHORT DEDUCTION OF TAX AT SOURCE AND INTEREST THEREON WAS DEMANDED AS PAYABLE BY THE ASSESSEE. ADMITTEDLY T HIS DEMAND AROSE DUE TO ONGOING PROCESS OF COMPUTERIZATION, WHICH RE SULTED IN SOME ERRORS IN RECONCILIATION OF TDS. 3. THE ASSESSEE SUBSEQUENTLY HAD CORRECTED THE ORIG INAL 26 Q RETURN FILED, BY FILING A REVISED FORM 26Q RETURN. THE A SSESSING OFFICER PASSED A RECTIFICATION ORDER UNDER SECTION 154 OF THE INCO ME TAX ACT, 1961, WHEREIN THE DEMAND FOR SHORT DEDUCTION OF TAX AND I NTEREST THEREOF, WAS DELETED. HOWEVER THE ASSESSING OFFICER DEMANDED IN TEREST ON LATE PAYMENT OF TAXES. THE ASSESSEE HAD MADE THESE PAYM ENTS. THEREAFTER THE ASSESSING OFFICER PASSED AN ORDER UNDER SECTIO N 154 ACCEPTING THE SUBMISSION OF THE ASSESSEE AND DETERMINING THE DEMA ND AT NIL. 4. ON THE ORIGINAL INTIMATION UNDER SECTION 200A OF THE INCOME TAX ACT, 1961, THE ASSESSEE HAS FILED AN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), NEW DELHI. THE COMMISSIONER OF INCOME TAX (APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE. W HILE DOING SO HE ADVISED THE ASSESSEE TO FILE NECESSARY CORRECTED S TATEMENTS BEFORE THE ASSESSING OFFICER(TDS) AND ALSO DIRECTED THE ASSESS ING OFFICER(TDS) TO CONSIDER THE REVISED STATEMENTS IN FORM 26Q AND TO RECTIFY HIS EARLIER 3 ORDERS UNDER SECTION 200A OF THE INCOME TAX ACT, 19 61, AFTER COMPLETING CHECKINGS OF THE REVISED STATEMENTS, BY PASSING SUITABLE ORDERS. THE ASSESSING OFFICER FILED RECTIFICATION PETITION UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 BEFORE THE COMMISSI ONER OF INCOME TAX (APPEALS) SEEKING DELETION OF THESE DIRECTIONS. TH IS APPLICATION OF ASSESSING OFFICER WAS DISMISSED BY THE COMMISSIONE R OF INCOME TAX (APPEALS) ON THE GROUND THAT THE DIRECTIONS GIVEN I N THE APPEAL ORDER IS AS PER PROVISIONS OF LAW. FURTHER AGGRIEVED, THE RE VENUE IS IN APPEAL BEFORE US. THE SOLE GROUND OF REVENUE IS THAT THE COMMISSIONER OF INCOME TAX (APPEALS), WHILE DISMISSING THE APPEAL O F THE ASSESSEE AS NOT MAINTAINABLE, ERRED IN GIVING DIRECTIONS TO THE AS SESSING OFFICER TO TAKE CORRECTIVE ACTION. 5. AFTER HEARING RIVAL CONTENTIONS WE HOLD THAT THE ISSUE RAISED BY THE REVENUE IS AN ACADEMIC QUESTION AS THE ASSESSING OF FICER HAS ALREADY RECTIFIED HIS ORDERS PASSED UNDER SECTION 200A OF T HE INCOME TAX ACT, 1961. THERE IS NO GRIEVANCE TO THE ASSESSEE OR TO THE REVENUE AS ON DATE. IN EFFECT THE ASSESSING OFFICER HAS FOLLOWE D THE ADVISE GIVEN BY THE COMMISSIONER OF INCOME TAX (APPEALS). IN ANY EVENT THE ASSESSING OFFICER WAS BOUND TO ACT AS PER LAW AND DISPOSE OFF THE PETITION UNDER SECTION 154 FILED BY THE ASSESSEE, WHICH HE DID. 6. IN VIEW OF THE ABOVE DISCUSSION, WE DISMISS ALL THESE APPEALS OF THE REVENUE, AS INFRUCTUOUS. 4 7. IN THE RESULT WE DISMISS ALL THE FOUR APPEALS FILED BY THE REVENUE. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2012. SD/- SD/- (RAJPAL YADAV) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: THE 12 TH OCTOBER, 2012 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT (A); 5.DR; 6.GUARD FILE BY ORDER DY. REGISTRAR 1. DATE OF DICTATION: 03.10.12 2. DRAFT PLACED BEFORE THE AUTHOR ON: 04.10.12 3. DRAFT PROPOSED AND PLACED BEFORE SECOND MEMBER ON: 4. DRAFT DISCUSSED/APPROVED BY THE SECOND MEMBER ON: 5. APPROVED DRAFT CAME TO SR.P.S. ON: 6. DATE OF PRONOUNCEMENT : 7. FILE SENT TO BENCH CLERK ON : 8. DATE ON WHICH FILE GIVEN TO HEAD CLERK ON: 9. DATE OF DISPATCHING THE ORDER ON :