ITO, New Delhi V. M/s ICICI Bank Ltd., Delhi

ITA 4110/DEL/2012

• Counselvise Citation: 411020114 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 05-11-2013
• Assessment Year: 2010-2011
• Appeal Filed On: 31-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Keywords: Opportunity of being heard
• Section: 201(1); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C: NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI A.D. JAIN, JUDICIAL MEMBER ITA NOS. 4110, 4111 & 4114/DEL/2012 ASSESSMENT YEAR: 2010-11 ITO, TDS WARD 51(5), AYAKAR BHAWAN, DIST. CENTRE, LAXMI NAGAR, DELHI. VS. ICICI BANK LTD., (FORMERLY THE BANK OF RAJASTHAN LTD.), SHOPPING CENTRE, NARAINA, DELHI. PAN: AAACI1195H (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SATPAL SINGH, SR. DR RESPONDENT BY: NONE O R D E R PER A.D. JAIN, JM: ALL THESE APPEALS HAVE BEEN FILED BY THE DEPARTMEN T AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-XXX, NEW DELHI DATED 23/05/2012. 2. SINCE COMMON ISSUE IS INVOLVED IN ALL THE APPEAL S, FOR THE SAKE OF CONVENIENCE, COMMON ORDER IS BEING PASSED. 3. BRIEF FACTS OF THE CASE ARE THAT ITO (TDS) HAD I SSUED COMPUTERIZED PROCESSING ORDER U/S 200A FOR THE FINANCIAL YEAR 20 11-12 FOR SHORT DEDUCTION/ SHORT PAYMENT/LATE PAYMENT AND INTEREST THEREON. T HE ASSESSEE PREFERRED APPEAL BEFORE LD. CIT(A) WHO OBSERVED THAT THERE IS NO APPEAL PROVISION U/S 246A FOR FILING APPEALS AGAINST ORDER U/S 200A OF T HE I.T. ACT. HOWEVER, HE ITA NOS. 4110, 4111 & 4114/D/2012 2 HAS GIVEN CERTAIN DIRECTIONS IN THE ORDER AND HAS R EQUIRED THE AO TO COMPLY WITH THEM WITHIN TWO MONTHS OF RECEIVING OF THE ORD ER IMMEDIATELY BY ISSUING NECESSARY NOTICES U/S 154 OF THE ACT TO THE ASSESSE E AND RECTIFYING THE ORDERS AS PER LAW. THE LD. CIT(A) HAS GIVEN FURTHE R DIRECTIONS IN THE ORDERS. THE DEPARTMENT IS AGGRIEVED WITH THE DIRECTIONS GIV EN BY CIT(A) AND HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL:- 1. THE ORDER OF LD. CIT(A) IS PERVERSE AND ERRONE OUS ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THE CIT(A) ON THE ONE H AND HAS DISMISSED THE APPEAL OF THE DEDUCTOR ASSESSEE BY HOLDING THAT THE ORDER PASSED BY THE ASSESSING OFFICER U/S 200A OF THE I.T. ACT, 196 1 IS NOT APPEALABLE U/S 246A OF THE I.T. ACT, 1961 AND ON THE OTHER HAND HA S GIVEN DIRECTION TO THE AO TO TAKE CORRECTIVE ACTION TO RECTIFY THE MIS TAKES IN THE ORDER WITHIN TWO MONTHS EITHER THROUGH THE ITD SYSTEM OR MANUALLY; 2. THE LD. CIT(A) HAS OVERREACHED HIS JURISDICTION IN ISSUING DIRECTION TO THE ASSESSING OFFICER IN A NON-EST APPEAL; 3. THE LD.CIT(A) HAS ALSO ERRED IN FIXING THE TIME LIMIT OF TWO MONTHS FOR RECTIFICATION OF THE ORDER PASSED BY THE AO U/S 200 A OF THE I.T. ACT, 1961 AND DIRECTING HIM TO DO CORRECTION MANUALLY. THE P ROVISIONS OF THE INCOME TAX ACT, 1961 DO NOT PERMIT THE AO TO MAKE A NY CORRECTION IN THE E-TDS RETURNS FILED BY THE DEDUCTOR ASSESSE AS HE HAS BEEN PROVIDED WITH VERY LIMITED POWERS TO MODIFY THE DATA IN THE E-TDS RETURNS TO WHICH THE DEDUCTOR ASSESSEE IS NOT AUTHORIZED AND W HICH ALSO NEEDS VERIFICATION AT HIS END;AND 4. THE LD. CIT(A) HAS FURTHER ERRED IN ISSUING DIR ECTION TO THE AO FOR RECTIFICATION OF THE ORDER WHEN ONUS TO FILE CORREC TION STATEMENT LIES ENTIRELY WITH THE DEDUCTOR ASSESSEE AND THERE IS NO ROLE OF THE ASSESSING OFFICER IN THIS REGARD. 4. GROUNDS ARE COMMON IN ITA NOS. 4110, 4111 & 4114 /DEL/2012. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER , WE FIND THAT THE ISSUE IS COVERED BY THE DECISION OF TRIBUNAL IN THE CASE OF ITO VS. GOVT. CO- ED SECONDARY SCHOOL, NEW DELHI IN ITA NO. 3910/DEL/ 2012 AND OTHERS DATED ITA NOS. 4110, 4111 & 4114/D/2012 3 27.09.2012 WHEREIN TRIBUNAL HAS EXPUNGED THE DIRECT IONS GIVEN BY CIT(A), OBSERVING AS UNDER: 5. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR. SINCE NO APPEAL IS PROVIDED U/S 246A AGAINST THE INTIMATI ON ISSUED U/S 200A, THEREFORE, LD. CIT(A) HAVING SO HE LD COULD NOT HAVE GIVEN ANY DIRECTION. AN APPELLATE AUTHORI TY DERIVES ITS JURISDICTION FROM STATUTORY PROVISIONS AND, THEREFORE, CAN ACT ONLY AS PER PROVISIONS OF LAW BE STOWING POWER UPON HIM. IF NO SUCH POWER IS THERE, HE CANN OT GIVE ANY DIRECTION. THEREFORE, THE FOLLOWING DIRECTIONS OF LD. CIT(A) ARE EXPUNGED FROM HIS ORDER: THE APPELLANTS ARE ADVISED TO FILE NECESSARY CORRECTIONS STATEMENT BEFORE THE ASSESSING OFFICER (TDS), COORDINATE AND COOPERATE WITH THE ASSESSING OFFICER AND AFTER RECTIFICATION. THE AO (TDS) SHOULD GIVE APPEAL EFFECT TO THESE ORDERS WITHIN 2 MONTHS OF RECEIPT OF THE ORDER IMMEDIATELY BY ISSUING NECESSARY NOTICES U/S 154 OF THE ACT TO THE APPELLANT AND RECTIFYING THE ORDERS AS PER LAW. IF THE RECTIFICATION IS NOT POSSIBLE IN COMPUTER, THE AO SHOULD MANUALLY RECTIFY BY PASSING SUITABLE ORDER IN A FORMAT SO THAT A MASS RECTIFICATION CAN BE COMPLETED QUICKLY. THE AO (TDS) SHOULD GIVE OPPORTUNITY OF BEING HEARD TO THE APPELLANT BEFORE RECTIFYING THESE ORDERS AND LISTENING TO THE GRIEVANCES OF THE APPELLANT. AS PER THE NEW COMPUTERIZED PROCEDURE, THE APPELLANT SHOULD GO TO NSDL WEBSITE ITA NOS. 4110, 4111 & 4114/D/2012 4 WWW.TIN.NSDL.COM AND FILE CORRECTION STATEMENT OR DEFICIENT DATA THEREFORE IS NO ACCESS OF AO (TDS) TO ABOVE NSDL SITE. HE CAN GENERATE FINAL DEMAND NOTICE U/S 156, AND ORDER U/S 200A/201(1)/201(1)(A) AFTER GETTING INSTRUCTIONS FROM HIGHER AUTHORITIES. THE APPELLANT CAN FILE CORRECTION STATEMENT ANY NUMBER OF TIMES IS THIS PROCESS IN NSDL SITE. WHEN HIS ALL ALTERNATIVE ARE EXHAUSTED, HE SHOULD GIVEN HIS CALCULATION OF 201(1) TAX DEDUCTED FROM PAYMENTS TO DEDUCTEE AND INTEREST U/S 201(1)(A) TO ASSESSING OFFICER (TDS) AND PAY THE FINAL TAX AND INTEREST ACCORDINGLY. THE HE CAN RECOVER THE TAX FROM DEDUCTEE AS PER LAW. FINALLY, THE INTEREST U/S 201(1A) IS A BURDEN ON APPELLANT WHICH IS COMPENSATORY IN NATURE, IF PROPER TDS IS NOT DEDUCTED AND PAID TO GOVERNMENT ACCOUNT. 6. WE FIND THAT IN THESE APPEALS ALSO LD. CIT(A) HA S GIVEN IDENTICAL DIRECTIONS AND, THEREFORE, WE EXPUNGE THE DIRECTION S GIVEN BY LD. CIT(A) IN THESE APPEALS IN LINE WITH THE TRIBUNALS ORDER NOT ED SUPRA. 7. IN THE RESULT, THE DEPARTMENTAL APPEALS ARE ALLO WED IN TERMS OF THE AFOREMENTIONED DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 07/11/2013 SD/- SD/- ( S.V. MEHROTRA ) ACCOUNTANT MEMBER ( A.D. JAIN ) JUDICIAL MEMBER DATED: 07/11/2013 DK ITA NOS. 4110, 4111 & 4114/D/2012 5 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, NEW DELHI. TRUE COPY BY ORDER ASSISTANT REGISTRAR