BANK OF INDIA, MUMBAI V. ITO (TDS) 1(3), MUMBAI

ITA 5663/MUM/2014

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0863 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 09-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D G
• Assessee Lawyers: RAJNIKANT CHANIYARI
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & SANDEEP GOSAIN (JM) I.T.A. NO. 5663 /MUM/20 1 4 (ASSESSMENT YEAR 20 0 7 - 0 8 ) I.T.A. NO. 5664/MUM/2014 (ASSESSMENT YEAR 2007 - 08) I.T.A. NO. 5665/MUM/2014 (ASSESSMENT YEAR 2007 - 08) I.T.A. NO. 5666/MUM/2014 (ASSESSMENT YEAR 2006 - 07) I.T.A. NO. 5667/MUM/2014 (ASSESSMENT YEAR 2006 - 07) I.T.A. NO. 5668/MUM/2014 (ASSESSMENT YEAR 2007 - 08) BANK OF INDIA MUMBAI MAIN BRANCH8TH FLOOR, STAR HOUSE TAXATION DEPARTMENT BANDRA KU RLA COMPLEX BANDRA (EAST) MUMBAI - 400 051. PAN NO. AAACB0472C VS. ITO(TDS) - 1(3) K.G. MITTAL BUILDING CHARNI ROAD MUMBAI - 400020. ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI RAJNIKANT CHANIYARI DEPARTMENT BY SHRI D.G. PANSARI DATE OF HEARING 1 5 . 1 1 . 201 8 DATE OF PRONOUNCEMENT 15 . 1 1 . 201 8 O R D E R PER B ENCH : - ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS PASSED BY THE LEARNED CIT(A) - 14, MUMBAI AND THEY RELATE TO A.YS. 2006 - 07 & 2007 - 08. 2. IN ALL THESE APP EALS, THE ASSESSEE IS CHALLENGING THE DEMANDS RAISED UPON THE ASSESSEE FOR S H ORT D EDUCT ION OF TAX AT SOURCE U/S. 201(1) OF THE ACT AND ALSO FOR INTEREST U/S. 201(1 A ) OF THE ACT. THE IMPUGNED D EMANDS WERE RAISED WHILE PROCESSING THE TDS RETURNS FILED BY THE ASSESSEE. 3. BEFORE THE LEARNED CIT(A), THE ASSESSEE CHALLENGED THE DEMAND S SO RAISED BY FILING APPEALS . HOWEVER, NO O NE APPEARED BEFORE LD CIT(A) ON BEHALF OF THE ASSESSEE. E VEN THOUGH THE LEARNED CIT(A) GAVE TEN OPPORTUNITIES TO TH E ASSESSEE, SOME PER SON APPEARED ONLY IN TWO OCCASIONS , THAT TOO FOR SEEKING BANK OF INDIA 2 ADJOURNMENT. HENCE THE LEARNED CIT(A), AFTER GIVING LAST OPPORTUNITY TO THE ASSESSEE, PROCEEDED TO DISPOSE OF THE APPEALS EX - PARTE. 4. THE LEARNED CIT(A) NOTICED THAT THE DEMAND HAS BEEN RAISED UPON THE ASSESSEE WHILE PROCESSING ITS TDS RETURNS . THE LD CIT(A) WAS OF THE VIEW THAT, IF ASSESSEE HA D RECTIFIED TDS RETURNS BY FURNISHING CORRECT STATEMENT S , THE DEMAND WOULD AUTOMATICALLY GET DELETED. SINCE, THE ASSESSEE WAS NOT APPEARING BEFORE THE LEARNED CIT(A), HE TOOK THE VIEW THAT THERE IS A P OSSIBILITY THAT THE ASSESSEE MIGHT HAVE RECTIFIED THE MISTAKE S BY FILING CORRECT STATEMENT S AND HENCE THE ASSESSEE WAS NOT INTERESTED IN PROSECUTING THE APPEALS. ACCORDINGLY, THE LEARNED CIT(A) DISMISSED TH E APPEALS FILED BY THE ASSESSEE. AGGRIEVED, THE ASSESSEE HAS FILED THESE APPEALS BEFORE US. 5 . THE REPRESENTATIVE APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT DEMAND HAS BEEN RAISED UPON THE ASSESSEE WHILE PROCESSING TDS RETURNS FILED BY IT FOR TH E YEARS RELEVANT TO A.YS. 2006 - 07 & 2007 - 08. HOWEVER, INTIMATION GIVEN TO THE ASSESSEE DID NOT CONTAIN DETAIL S RELATING TO THE DEMANDS AND HENCE THE ASSESSEE , IN THE ABSENCE OF REASONS FOR RAISING DEMAND , COULD NOT FURNISH ITS EXPLANATIONS. HE FURTHER SUBM ITTED THAT THE ASSESSEE IS IN THE PROCESS OF CORRECTING THE DETAILS FROM THE ASSESSING OFFICER. ACCORDINGLY, HE PRAYED THAT APPEALS MAY BE ADJOURNED. 6 . ON THE CONTRARY, THE LEARNED DR SUBMITTED THAT THE ASSESSEE HAS NOT COLLECTED DETAILS TILL DATE EVEN T HOUGH ORDER RAISING DEMAND WAS PASSED IN THE MONTH OF MARCH, 2011. ACCORDINGLY, THE LEARNED DR SUBMITTED THAT THE LD CIT(A) WAS JUSTIFIED IN DISMISSING THE APPEALS OF THE ASSESSEE ON THE REASONING THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPE ALS. 7 . IN THE REJOINDER, THE LEARNED AR SUBMITTED THAT THE DEMAND RAISED AGAINST THE ASSESSEE PERTAINED TO VERY OLD YEARS AND HENCE THE ASSESSEE IS FINDING IT DIFFICULT TO COLLECT RELEVANT DETAILS FROM THE REVENUE. BANK OF INDIA 3 8 . WE HAVE HEARD THE RIVAL CONTENTI ONS AND PERUSED THE RECORD. WE NOTICED THAT THE DEMAND WAS RAISED AGAINST THE ASSESSEE IN THE MONTH OF MARCH, 2011 . THE ASSESSEE HAS FILED APPEALS BEFORE THE LEARNED CIT(A) IN THE MONTHS OF APRIL, 2011. THEREAFTER, THE LEARNED CIT(A) HAS GIVEN TEN OPPORTUN ITIES TO THE ASSESSEE BUT NO ONE ATTENDED BEFORE THE LEARNED CIT(A) ON EIGHT OCCASIONS. ON TWO OCCASIONS, MERE ADJOURNMENT LETTER WAS FILED. THE ASSESSEE BEING A PUBLIC SECTOR BANK, IN OUR VIEW , SHOULD NOT HAVE BEEN SO LETHARGIC IN PROSECUTING ITS APPEALS. SINCE THE LEARNED CIT(A) HAS NOT DISPOSED OF THE APPEALS ON MERIT S , WE ARE OF THE VIEW THAT THESE APPEALS MAY BE RESTORED TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATING THEM ON MERIT S . SINCE THE ASSESSEE HAS NOT COOPERATED WITH THE LEARNED CIT(A), WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE IMPOSED A COST FOR BEING LETHARGIC AND NON - COOPERATIVE. ACCORDINGLY, WE IMPOSED A COST OF RS 10,000/ - (TEN THOUSAND) UPON THE ASSESSEE WHICH SHALL BE PAID ON OR BEFORE 15.12.2018 TO THE CREDIT OF THE INCOME TAX DEPARTMENT AS OTHER FEES. SUBJECT TO THE PAYMENT OF ABOVE SAID COST, ALL THESE APPEALS ARE RESTORED TO THE FILE OF THE LEARNED CIT(A) FOR ADJUDICATING THE ISSUES ON MERIT. WE ALSO NOTICE THAT THE ASSESSEE COULD NOT PROSECUTE THE APPEALS UNLESS THE DETAI LS RELATING TO THE IMPUGNED DEMAND ARE FURNISHED TO IT. ACCORDINGLY WE DIRECT THE AO TO FURNISH THE DETAILS RELATING TO THE DEMAND RAISED UPON THE ASSESSEE IN THE APPEALS UNDER CONSIDERATION, SO THAT THE APPEALS RESTORED TO THE LD CIT(A) ARE DISPOSED OF E XPEDITIOUSLY. WE ALSO DIRECT THE ASSESSEE TO COOPERATE WITH THE LEARNED CIT(A) FOR EXPEDITIOUS DISPOSAL OF THE APPEALS. 9 . IN THE RESULT, ALL THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER HAS BE E N PRONOUNCED IN THE COURT ON 15 . 1 1 .201 8 . SD/ - SD/ - (SANDEEP GOSAIN ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 1 5 / 1 1 / 20 1 8 BANK OF INDIA 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( SENIOR PRIVATE SECRETARY ) PS ITAT, MUMBAI