District Magistrate/District Mining Officer, Raebareli V. Deputy Commissioner of Income Tax (TDS), Lucknow

ITA 440/LKW/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7884 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: OTHER SIMI LAR MINING RIGHTS; MINING AT LUCKNOW
• Keywords: TDS; Set aside

Judgement Text

I.T.A. NOS.439 TO 445/LKW/2018 ASSESSMENT YEARS:2009-10 TO 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. NOS.439 TO 445/LKW/2018 ASSESSMENT YEARS:2009-10 TO 2015-15 DISTRICT MAGISTRATE/ DISTRICT MINING OFFICER, COLLECTORATE CAMPUS, DISTT. RAEBARELI. PAN:LKNDO 6561C VS. DCIT (TDS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER BENCH: THIS IS A GROUP OF 07 APPEALS FILED BY THE ASSESSE E AGAINST THE COMMON ORDERS OF LEARNED CIT(A) ALL DATED 20/03/201 8. THE ASSESSEE HAS TAKEN VARIOUS GROUNDS OF APPEAL, WHICH ARE IDENTICA L AND THESE APPEALS WHICH WERE HEARD TOGETHER AND THEREFORE, FOR THE SA KE OF CONVENIENCE A COMMON AND CONSOLIDATED ORDER IS BEING PASSED. 2. THE FACTS NOTED IN THE ASSESSMENT ORDER ARE THAT A SURVEY WAS CONDUCTED U/S 133 OF THE ACT ON THE OFFICE OF THE D IRECTOR OF GEOLOGY AND MINING AT LUCKNOW AND IT WAS FOUND THAT TCS WAS NO T COLLECTED ON SUMS RECEIVED IN RESPECT OF MINING LEASES AND OTHER SIMI LAR MINING RIGHTS AND LICENSES FROM THE PAYERS. DURING THE SURVEY, THE D ETAILS OF PAYMENTS APPELLANT BY SHRI SURENDRA SINGH, DISTRICT MINING OFFICER RESPONDENT BY SHRI C. K. SINGH, D.R. DATE OF HEARING 16 / 07 /201 9 DATE OF PRONOUNCEMENT 19/07/2019 I.T.A. NOS.439 TO 445/LKW/2018 ASSESSMENT YEARS:2009-10 TO 2015-16 2 RECEIVED FROM MINING LEASES, WERE COLLECTED WITH TH E HELP OF THE OFFICERS AND IT WAS SEEN THAT ASSESSEE HAD NOT COLLECTED TAX AT SOURCE IN VARIOUS YEARS THEREFORE, ORDER U/S 206C(6&6A) AND 206C(7) W AS PASSED CREATING DEMAND IN VARIOUS YEARS STARTING FROM ASSESSMENT YE AR 2009-10 TO 2015-16. THE CIT(A) DISPOSED OF THE APPEALS OF THE ASSESSEE BY A COMMON ORDER DATED 20/03/2018 WHEREIN HE HAS OBSERVED THAT VARIO US OPPORTUNITIES WERE AFFORDED TO THE ASSESSEE REGARDING EXPLANATION AND DETAILS OF THE DEFAULT AND IN VIEW OF NON SUBMISSION OF DETAILS, HE HAS DI SMISSED ALL THE APPEALS. 3. BEFORE US, THE DISTRICT MINING OFFICER APPEARED IN PERSON AND STATED THAT THEY HAVE VIOLATED IN COLLECTION OF TCS ON SOM E CONTRACTS BUT ALL THE PAYMENTS, COLLECTED BY THE ASSESSEE, WERE NOT IN TH E NATURE OF ROYALTY AND THEREFORE, ALL AMOUNTS COLLECTED BY IT WERE NOT SUB JECT TO TCS AND IT WAS PRAYED THAT THE MATTER MAY BE SET ASIDE SO THAT THE ASSESSEE COULD EXPLAIN AND FILE THE DETAILS WHEREVER THE TCS WAS APPLICABL E. THE DISTRICT MINING OFFICER FURTHER STATED THAT WHEREVER THE ASSESSEE H AD DEFAULTED IN COLLECTION OF TCS, IT WAS READY TO PAY THE REQUIRED TAXES. 4. LEARNED D. R., ON THE OTHER HAND, RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THE ASSESSMENT ORDE RS HAVE BEEN PASSED U/S 206 OF THE ACT. THE LEARNED CIT(A) HAS NOTED IN HIS ORDER THAT DESPITE VARIOUS OPPORTUNITIES, THE ASSESSEE HAD NOT PROVIDE D THE DETAILS AND THEREFORE, HE HAS UPHELD THE ORDER OF THE ASSESSING OFFICER. HOWEVER, DURING PROCEEDINGS BEFORE US, THE DISTRICT MINING O FFICER HIMSELF APPEARED AND STATED THAT ALL THE PAYMENTS RECEIVED BY THE AS SESSEE WERE NOT SUBJECT TO TCS AND THE INSTITUTION WAS WILLING TO PAY TAXES WHEREVER DEFAULT HAD OCCURRED AND HAS ALSO PRAYED THAT ANOTHER OPPORTUNI TY BE GIVEN SO THAT THE I.T.A. NOS.439 TO 445/LKW/2018 ASSESSMENT YEARS:2009-10 TO 2015-16 3 CORRECT TCS CAN BE DEPOSITED. IN VIEW OF THESE FAC TS, WE DEEM IT APPROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF THE LEARNED CIT(A) WITH THE DIRECTION TO PASS FRESH ORDER DETERMINING CORRECT T AX LIABILITY OF THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE WILL BE PROVIDED REAS ONABLE AND SUFFICIENT OPPORTUNITIES OF BEING HEARD. 6. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 19/07/2019) SD/. SD/. ( A. D. JAIN ) ( T. S. KAPOOR ) VICE PRESIDENT ACCOUNTANT MEMBER DATED:19/07/2019 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSISTANT REGISTRAR