Indru Vaswani, New Delhi V. ITO, New Delhi

ITA 4696/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1298 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 03-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTAN T MEMBER ITA NO. 4696/DEL/2012 ASSESSMENT YEAR 2008-09 INDRU VASWANI VS. ITO 605, SILVER ARC APARTMENT, TDS WARD 50(1) 22, FEROZ SHAH ROAD AAYAKAR BHAWAN NEW DELHI. NEW DELHI. (PAN AABPV3566B) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SATPAL SINGH, SR. DR ORDER PER I.C. SUDHIR, JUDICIAL MEMBER THE ASSESSEE HAS QUESTIONED FIRST APPELL ATE ORDER ON THE FOLLOWING GROUNDS :- 1. THE CIT (A) HAS ERRED IN GIVING DIRECTIONS TH AT THE APPELLANT SHOULD FILE RECTIFICATION PETITIONS IN NSDL WEBSITE , WHILE IN THE RELEVANT YEAR THE TDS RETURNS WERE FILED MANUALLY W ITH THE INCOME TAX DEPARTMENT. 2. THAT CIT(A) HAS ERRED IN N OT APPRECIATING THE PECULIAR POSITION OF THE APPELLANT, WHERE THE NSDL DOES NOT ENTERTAIN PETITIONS AND THE INCOME TAX DEPARTMENT IS DIRECTING HIM TO NSDL ITSELF. 3. THAT THE CIT(A) HAS ERRED IN NOT APPRECIATING THE FACT THAT THE DEMAND AROSE BECAUSE OF AN ERROR COMMITTED BY THE D EPARTMENT WHILE UPLOADING THE DATA. 4. THAT THE INTEREST CHARGED U/S 201(1A) IS WRON G. ITA NO. 4696/DEL/12 2 2. AT THE OUTSET OF HEARING THE LD. DR POINT ED OUT THAT ON AN IDENTICAL ISSUES THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF ITO VS. GOVT. CO-ED SECONDARY SCHOOL AND OTHERS , ITA NO. 3910/D/2012 A ND OTHERS VIDE ORDER DATED 27.9.2012 THE TRIBUNAL HAS HELD THAT NO APPEAL IS P ROVIDED U/S 246A AGAINST THE INTIMATION ISSUED U/S 200A, THEREFORE LD. CIT(A) CO ULD NOT HAVE GIVEN ANY DIRECTION. 3. WE FIND THAT IN THE PRESENT CASE SIMILAR D IRECTION HAS BEEN GIVEN BY THE LD. CIT(A) TO THE APPELLANT TO FILE RECTIFICATION P ETITIONS/APPLICATIONS U/S 154 OF THE I.T. ACT BEFORE AO(TDS) / IN NSDL, WEBSITE AND CO-OPERATE WITH AO BY GIVING HIM ALL REQUIRED INFORMATIONS AND GET THE DEMAND RE CTIFIED WHILE DISPOSING OFF THE APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES . LD. CIT(A) HAS ALSO DIRECTED THE AO (TDS) TO DO THE NEEDFUL IN RECTIFYING THE DE MANDS AND COLLECTING THE TAXES FROM APPELLANTS IN DUE COURSE. ON AN IDENTICA L ISSUE THE DELHI BENCH OF TRIBUNAL IN THE CASE OF GOVT. CO-ED. SECONDARY SCHOO L (SUPRA) HAS HELD THAT NO APPEAL IS PROVIDED U/S 246A AGAINST THE INTIMATION ISSUED U/S 200A. HENCE THE LD. CIT(A) WAS HAVING NO JURISDICTION FROM STATUTOR Y PROVISIONS TO GIVE ANY DIRECTION. IT WAS HELD THAT AN APPELLATE AUTHORITY DERIVES ITS JURISDICTION FROM STATUTORY PROVISIONS AND THEREFORE CAN ACT ONLY AS PER PROVISIONS OF LAW BESTOWING POWER UPON HIM. IF NO SUCH POWER IS THERE , HE CANNOT GIVE ANY DIRECTION. WE THUS RESPECTFULLY FOLLOWING THE SAID DECISIONS OF THE TRIBUNAL ON AN IDENTICAL ISSUE, HOLD THAT THE LD. CIT(A) WAS HAVIN G NO JURISDICTION TO ENTERTAIN ITA NO. 4696/DEL/12 3 THE APPEAL PREFERRED BY THE ASSESSEE BEFORE HIM NOR WAS HE HAVING JURISDICTION TO GIVE ANY DIRECTION TO THE ASSESSEE OR AO FOR PRE FERRING AN APPLICATION FOR RECTIFICATION U/S 154 OF THE ACT BEFORE THE AO (TDS ) OR ENTERTAINMENT THEREOF BY THE AO (TDS). THE PRESENT APPEAL IS ACCORDINGLY DIS POSED OFF AS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4.1.2013. SD/- SD/- (B.C. MEENA) ( I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 4.1.2013 VEENA COPY OF ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR BY ORDER DEPUTY REGISTRAR, ITAT