GANM INDIA IMPEX, NEW DELHI V. ITO, WARD- 30(4), NEW DELHI

ITA 5068/DEL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4179 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 23-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO.5068/DEL/2018 ASSESSMENT YEAR: 2012-13 GANM INDIA IMPEX, 203, 2 ND FLOOR, SKYLARK BUILDING, 60, NEHRU PLACE, NEW DELHI. PAN: AAJFG3731F VS. ITO, WARD-30(4), NEW DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANUJ JAIN, CA REVENUE BY : SHRI AMIT JAIN, SR.DR DATE OF HEARING : 12.03.2019 DATE OF PRONOUNCEMENT : .03.2019 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 30 TH MAY, 2018 OF THE CIT(A)-10, NEW DELHI, RELATING TO ASSESSMENT YE AR 2012-13. 2. ALTHOUGH A NUMBER OF GROUNDS HAVE BEEN RAISED BY THE ASSESSEE, THEY ALL RELATE TO THE ORDER OF THE CIT(A) IN REMITTING THE MATTER BACK TO THE ASSESSING OFFICER INSTEAD OF DECIDING THE SAME REGARDING TDS CREDIT. 3. AFTER HEARING BOTH THE SIDES I FIND THE ASSESSME NT IN THIS CASE WAS COMPLETED U/S 143(3) AT AN INCOME OF RS.16,46,850/- AS AGAINST TH E RETURNED INCOME OF ITA NO.5068/DEL/2018 2 RS.14,89,600/-. THE ASSESSEE HAD CLAIMED TDS OF RS .3,95,971/- IN THE RETURN OF INCOME. HOWEVER, THE ASSESSING OFFICER ALLOWED CRE DIT OF TDS AMOUNTING TO RS.1,54,303/- ONLY. AGAINST THE SHORT CREDIT OF TD S ALLOWED BY THE ASSESSING OFFICER, THE ASSESSEE FILED AN APPLICATION U/S 154 OF THE AC T SEEKING FULL CREDIT OF TDS CLAIMED IN THE RETURN OF INCOME. THE ASSESSING OFFICER, VI DE ORDER PASSED U/S 154 ON 10.11.2016 GAVE CREDIT TOWARDS TDS AND TCS TO THE E XTENT OF RS.1,85,928/-. THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) AND THE LD.CIT(A), VIDE HIS ORDER DATED 30 TH MAY, 2018, RESTORED THE ISSUE TO THE FILE OF ASSES SING OFFICER WITH A DIRECTION TO EXAMINE THE CLAIM OF THE ASSESSEE IN RESPECT OF CRE DIT OF TDS AND PASS A SPEAKING ORDER AFTER PROVIDING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. AGGRIEVED WITH SUCH ORDER OF THE CIT(A), THE ASS ESSEE IS IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BO TH THE SIDES AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. THE LD.CIT(A) HAS NO POWER TO REMAND THE MATTER BACK TO THE FILE OF ASSESSING OFFICER. HOWEVER, TH E TRIBUNAL HAS GOT SUCH POWER TO REMAND THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FOR VERIFICATION OF THE TDS CLAIM BY THE ASSESSEE. I, THEREFORE, DEEM IT PROPE R TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO VERIFY THE CR EDIT OF TDS CLAIM MADE BY THE ASSESSEE AND GIVE NECESSARY CREDIT FOR THE SAME AFT ER GIVING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. I HOLD AND DIRECT ACCORDINGL Y. THE GROUNDS RAISED BY THE ASSESSEE ARE ACCORDINGLY, ALLOWED FOR STATISTICAL PURPOSES. ITA NO.5068/DEL/2018 3 6. IN THE RESULT, THE APPEAL FILED BY THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 1 3.03.2019. SD/- ( R.K. PANDA) ACCOUNTANT MEMFBE R DATED: 13 TH MARCH, 2019 DK COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI