State Bank of India New Cantt Road, Dehradun V. ITO (TDS), Dehradun

ITA 5782/DEL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3520 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 20-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Opportunity of being heard

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G, DELHI .. , , , ! BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.5782 /DEL/2015 ASSESSMENT YEAR: 2012-13 STATE BANK OF INDIA, 1-NEW CANNT ROAD, DEHRADUN, UTTRAKHAND-248001 / VS. (1)CIT(APPEALS), INCOME TAX OFFICE, SUBHASH ROAD, DEHRADUN (2) ITO(TDS), 3 RD FLOOR, ROOM NO. A-49, AAYAKAR BHAVAN, 13A SUBHASH ROAD DEHRADUN (UTTRAKHAND) ( %& /ASSESSEE) ( / REVENUE) PAN. NO. AAACS8577K %& / ASSESSEE BY SHRI VIVEK GUPTA / REVENUE BY SHRI KAUSHLENDRA TIWARI - SR. DR ITA NO.5782/DEL./2015 STATE BANK OF INDIA 2 + / DATE OF HEARING : 07/11/2017 + / DATE OF ORDER: 07/11/2017 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 09/07/2015 OF THE LD. FIRST APPELLATE AUTHORI TY, DEHRADUN, ON THE GROUNDS AS RAISED IN THE GROUNDS O F APPEAL. BROADLY, THE ASSESSEE HAS CONTENDED THAT PR OPER OPPORTUNITY OF HEARING WAS NOT PROVIDED BY THE LD. CIT(A)/ASSESSING OFFICER. 2. DURING HEARING, SHRI VIVEK GUPTA, LD. COUNSEL FOR THE ASSESSEE, INVITED OUR ATTENTION TO THE ASSE SSMENT ORDER AS WELL AS THE IMPUGNED ORDER WITH RESPECT TO NOT PROVIDING DUE OPPORTUNITY OF BEING HEARD TO THE ASS ESSEE, THEREFORE, IT WAS REQUESTED THAT THE MATTER MAY BE SENT BACK TO THE FILE OF THE LD. AO FOR FRESH ADJUDICATI ON. THE LD. DR, SHRI KAUSHLENDRA TIWARI, DEFENDED THE IMPUGNED ORDER BY CONTENDING THAT THE OPPORTUNITY WAS PROVID ED TO THE ASSESSEE WHICH WAS NOT AVAILED BY ASSESSEE ITSE LF. IT ITA NO.5782/DEL./2015 STATE BANK OF INDIA 3 WAS ALSO PLEADED THAT IT WAS THE DUTY OF THE ASSESS EE TO MAKE EFFECTIVE REPRESENTATION, ON THE APPOINTED DAT E BEFORE THE CONCERNED AUTHORITIES. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACTS , IN BRIEF, ARE THAT THE ASSESSEE BANK IS ENGAGED IN PRO VIDING VARIOUS SERVICES OF BANKING/FINANCIAL SERVICES TO T HE PUBLIC AT LARGE. AS PER THE ASSESSEE, THE TAX DEDUCTED AT SOURCE WAS DULY DEPOSITED IN THE STATE EX-CHEQUER WITHIN T HE PRESCRIBED TIME. HOWEVER, THE LD. AO REQUIRED THE A SSESSEE BANK TO FURNISH THE DETAILS OF EMPLOYEES, WHO AVAIL ED LEAVE TRAVEL CONCESSION FOR THE FY 2011-12, WHICH WERE AL SO PROVIDED. HOWEVER, THE LD. AO INITIATED PROCEEDING S U/S 201/201(1A) OF THE INCOME TAX ACT, 1961 (HEREINAFTE R THE ACT) AND TREATED THE ASSESSEE IN DEFAULT, CREATING THE TAX LIABILITY OF RS.10,51,045/- (INCLUDING INTEREST OF RS.1,12,612/-) AT THE RATE OF 30% STATING THAT THE CASE OF THE ASSESSEE WAS BARRED BY TIME ON 31/03/2014. 2.2. ON APPEAL, BEFORE THE LD. CIT(A), THE STAND TAKEN IN THE ASSESSMENT ORDER WAS AFFIRMED AGAINST WHICH ITA NO.5782/DEL./2015 STATE BANK OF INDIA 4 THE ASSESSEE IS IN APPEAL BEFORE THIS TRIBUNAL. IF THE OBSERVATIONS MADE IN THE ASSESSMENT ORDER/IMPUGNED ORDER ARE KEPT IN JUXTAPOSITION AND ANALYZED, WE FI ND THAT (AS IS EVIDENT FROM ASSESSMENT ORDER ITSELF) THE AS SESSEE PROVIDED THE PART DETAILS AND ON 24/03/2014, THE AS SESSEE COULD NOT APPEAR, THEREFORE, THE ASSESSMENT WAS FRA MED. LIKEWISE, THE LD. FIRST APPELLATE AUTHORITY OBSERVE D THAT DUE OPPORTUNITY WAS PROVIDED TO THE ASSESSEE, WHICH WAS NOT AVAILED IN THE RIGHT SPIRIT FOR THE REASON BASE D KNOWN TO THE ASSESSEE. WITHOUT GOING INTO MUCH DELIBERATI ON, WE ARE OF THE VIEW THAT NO PERSON SHOULD BE CONDEMNED UNHEARD. EVEN OTHERWISE, MANDATE OF ARTICLE-265 OF THE CONSTITUTION OF INDIA IS ONLY DUE TAXES HAS TO BE LEVIED/COLLECTED, THUS, CONSIDERING THE TOTALITY OF FACTS, WE DEEM IT APPROPRIATE TO SEND THIS FILE TO THE FILE O F THE LD. AO TO ADJUDICATE THE APPEAL OF THE ASSESSEE AFRESH ON MERIT. NEEDLESS TO MENTION HERE THAT THE ASSESSEE BE PROVI DED DUE OPPORTUNITY OF BEING HEARD WITH FURTHER LIBERTY TO FURNISH NECESSARY EVIDENCE, IF ANY, TO SUBSTANTIATE ITS CLAIM. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSE ONLY. ITA NO.5782/DEL./2015 STATE BANK OF INDIA 5 FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE ONLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 07/11/2017 SD/- SD/- (N. K. SAINI) (JOGINDER SINGH) ' / ACCOUNTANT MEMBER # ' /JUDICIAL MEMBER DELHI; DATED : 07/11/2017 F{X~{T? P.S/. .. $#&' (' / COPY OF THE ORDER FORWARDED TO : 1. / / THE APPELLANT 2. 01/ / THE RESPONDENT. 3. 3 ( ) / THE CIT, DEHRADUN. 4. 3 / CIT(A)- , DEHRADUN 5. 5 0 , , / DR, ITAT, DELHI 6. % / GUARD FILE. / BY ORDER, 15 0 //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, DELHI