Appeal details
Counselvise Citation
426620114 RSA 2012
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-10-2012
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
06-08-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.4261/DEL/2012 ASSESSMENT YEAR : 2010-11 ITO, WARD 49(1), NEW DELHI. VS. AMBITIOUS PENS (P) LTD., B-27, PHASE-I, MAYAPURI INDUSTRIAL AREA, NEW DELHI. PAN : AAACA6564C ITA NO.4262/DEL/2012 ASSESSMENT YEAR : 2008-09 ITO, WARD 49(1), NEW DELHI. VS. AFFINIA INDIA PVT. LTD., 236, RG MALL, SECTOR-9, ROHINI, NEW DELHI. PAN : AAGCA5049Q ITA NO.4263/DEL/2012 ASSESSMENT YEAR : 2010-11 ITO, WARD 49(1), NEW DELHI. VS. ATUL SEKSARIA, 802, SECTOR-15, FARIDABAD. PAN : AABPS3091C ITA NOS.4264 & 4265/DEL/2012 ASSESSMENT YEAR : 2011-12 ITO, WARD 49(1), NEW DELHI. VS. AGARWAL & COMPANY, 18/4624,ANSARI ROAD, DARYAGANJ, NEW DELHI. PAN : DELAO1581G ITA NO.4266/DEL/2012 ASSESSMENT YEAR : 2010-11 ITO, WARD 49(1), NEW DELHI. VS. AKHAND PARAM DHAM, GUPTA RANJAN & CO., 208, LAXMIDEEP, LAXMI NAGAR DISTRICT CENTRE, NEW DELHI. PAN : AAATA1222E ITA NOS.4261 TO 4272/DEL/2012 2 ITA NO.4267/DEL/2012 ASSESSMENT YEAR : 2010-11 ITO, WARD 49(1), NEW DELHI. VS. AJIT PRASHAD JAIN, 32B, GALI NO.6, FRIENDS COLONY, NEW DELHI. PAN : AAEPJ6404Q ITA NO.4268/DEL/2012 ASSESSMENT YEAR : 2008-09 ITO, WARD 49(1), NEW DELHI. VS. AMERICAN EXPRESS BANKING CORP., 104, FIRST FLOOR, MERCANTILE HOUSE, 15, K.G. MARG, NEW DELHI. PAN : AAGCA9055N ITA NO.4269/DEL/2012 ASSESSMENT YEAR : 2010-11 ITO, WARD 49(1), NEW DELHI. VS. ADISH KUMAR JAIN, M-8, GREEN PARK, MAIN, NEW DELHI. ITA NO.4270/DEL/2012 ASSESSMENT YEAR : 2006-07 ITO, WARD 49(1), NEW DELHI. VS. AITHENT TECHNOLOGIES (P) LTD., A-16/9, VASANT VIHAR, NEW DELHI. PAN: AAACS2319H ITA NO.4271/DEL/2012 ASSESSMENT YEAR : 2011-12 ITO, WARD 49(1), NEW DELHI. VS. ALM INFOTECH CITY PVT. LTD., B-418, NEW FRIENDS COLONY, NEW DELHI. PAN : AACCA4886B ITA NOS.4261 TO 4272/DEL/2012 3 ITA NO.4272/DEL/2012 ASSESSMENT YEAR : 2011-12 ITO, WARD 49(1), NEW DELHI. VS. ALM INFOTECH CITY PVT. LTD., B-418, NEW FRIENDS COLONY, NEW DELHI. PAN : AACCA4886B (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAM BILASH MEENA ORDER PER BENCH: THESE TWELVE APPEALS ARE FILED BY THE DEPARTMENT AGA INST THE COMMON ORDER OF THE LEARNED CIT (A)-XXX, NEW DELHI DATED 15.05.2012, IN THE CASES OF DIFFERENT ASSESSES, AS ABOVE. 2. THE DEPARTMENT IN ALL THESE APPEALS HAS TAKEN COMMON G ROUNDS THAT THE ORDER OF THE LD. CIT (A) IS PERVERSE AND ER RONEOUS ON THE FACTS AND CIRCUMSTANCES OF THE CASE BECAUSE THE LD. CIT (A) , ON THE ONE HAND, HAS DISMISSED THE APPEAL OF THE DEDUCTOR ASSESSEE B Y HOLDING THAT THE ORDER PASSED BY THE ASSESSING OFFICER U/S 200A O F THE IT ACT, 1961 IS NOT APPEALABLE U/S 246A OF THE ACT AND, ON TH E OTHER HAND, HAS GIVEN DIRECTION TO THE ASSESSING OFFICER TO TAKE CORREC TIVE ACTION TO RECTIFY THE MISTAKES IN THE ORDER WITHIN TWO MONTHS EI THER THROUGH THE ITD SYSTEM OR MANUALLY. 3. NONE HAS APPEARED ON BEHALF OF THE ASSESSEES DESPITE THE ACKNOWLEDGEMENTS-CUM-NOTICES OF HEARING HAVING BEEN RECEIVED. WE, THEREFORE, PROCEED TO DECIDE THE APPEAL OF THE REVE NUE EX PARTE QUA THE ASSESSEES. 4. AT THE TIME OF HEARING BEFORE US, IT WAS SUBMITTED BY THE LD. DR THAT THE LD. CIT (A) HIMSELF OBSERVED THAT THE ORDER OF THE ASSESSING ITA NOS.4261 TO 4272/DEL/2012 4 OFFICER IS NOT APPEALABLE U/S 246A AND, THEREFORE, H E HAS DISMISSED THE REVENUES APPEALS; THAT AT THE SAME TIME, IN PARAGRAPH 1 OF HIS ORDER, HE HAS GIVEN A DIRECTION TO THE ASSESSING OFFICER THAT APPEAL EFFECT SHOULD BE GIVEN WITHIN TWO MONTHS OF THE RECEIPT OF THE ORDER; AND THAT THEREFORE, THE ORDER OF THE LD. CIT (A) IS SELF-CON TRADICTORY. 5. AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL O N RECORD, IT IS SEEN THAT THE ISSUES INVOLVED IN THESE APPEALS ARE COV ERED BY THE RECENT DECISION OF THE CO-ORDINATE BENCH OF THIS TRIB UNAL DATED 12.10.2012 IN ITA NOS.3958 TO 3963/DEL/2012, IN THE CASE OF M/S AIR INDIA LIMITED, WHICH WAS CO-AUTHORED BY ONE US (THE JM) AND WHEREIN THE TRIBUNAL HAS OBSERVED AS UNDER:- 7. AFTER CONSIDERING THE ARGUMENTS OF LD. DR AND ALSO PERUSING THE MATERIAL PLACED BEFORE US, WE ARE OF THE OPINION THAT WHEN IN THE OPINION OF THE CIT (A) THE APPEALS ARE NOT MAINTAINABLE AGAINST THE ORDER U/S 200A AND THE APPEAL S HAVE BEEN DISMISSED BY HIM AS NOT MAINTAINABLE, THERE IS NO QUESTION OF GIVING EFFECT TO THE ORDER OF LD. CIT (A). WE, THER EFORE, EXPUNGE THE DIRECTION OF THE LD. CIT (A) THAT A.O. (TDS) SHOULD GIVE APPEAL EFFECT TO THESE ORDERS WITHIN TWO MONTHS OF THE RECEIPT OF THE ORDER. BUT, AT THE SAME TIME, WE FIND THAT IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS POINTED OUT THAT THE RE WERE CERTAIN MISTAKES COMMITTED BY THE A.O. (TDS) WHILE TAKIN G THE VIEW THAT THERE WAS DELAY IN DEPOSIT OF TDS. IN THE GRO UNDS OF APPEAL, THE ASSESSEE HAS POINTED OUT THAT THERE IS NO DE LAY IN THE DEPOSIT OF THE TDS BY THE ASSESSEE. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE PROPER COURSE FOR THE AS SESSEE WOULD HAVE BEEN TO FILE THE RECTIFICATION PETITION UNDE R SECTION 154 REQUESTING THE ASSESSING OFFICER TO MODIFY THE ORDE R PASSED U/S 200A. IT IS NEEDLESS TO MENTION THAT IF THE ASSESSE E WOULD FILE SUCH AN APPLICATION, THE ASSESSING OFFICER IS DU TY BOUND TO DISPOSE OF THE SAME IN ACCORDANCE WITH LAW. 6. IN VIEW OF THE ABOVE, WE UPHOLD THE ORDER OF THE LD. CIT (A) HOLDING THAT THE ASSESSEES APPEALS ARE REQUIRED TO BE DISMISSED BEING NOT MAINTAINABLE. WE EXPUNGE THE DIRECTION GIVE N BY HIM WHEREBY HE DIRECTED TO GIVE APPEAL EFFECT TO HIS ORDE R BUT, AT THE SAME TIME, WE OBSERVE THAT IF THE ASSESSEE FILES THE AP PLICATION U/S 154 FOR RECTIFICATION OF THE ORDER PASSED U/S 201 (1A), THE ASSESSING OFFICER WILL DISPOSE OF THE SAME IN ACCORD ANCE WITH ITA NOS.4261 TO 4272/DEL/2012 5 LAW AT AN EARLY DATE. WITH THESE OBSERVATIONS, THE REVE NUES APPEALS ARE DEEMED TO BE ALLOWED FOR STATISTICAL PURP OSES. 6. IN VIEW OF THE ABOVE, WE DISPOSE OF THE PRESENT APP EALS TOO WITH SIMILAR DIRECTIONS AS GIVEN BY THE CO-ORDINATE BENCH IN ITA NOS.3958 TO 3963/DEL/2012. 7. IN THE RESULT, ALL THE APPEALS FILED BY THE DEPART MENT ARE DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. THE ORDER PRONOUNCED IN THE OPEN COURT ON 12.10.20 12. SD/- SD/- [T.S. KAPOOR] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 12.10.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES
