State Bank Of India University Branch, Sagar V. Deputy Commissioner of Income Tax (CPC), TDS, Ghaziabad

ITA 58/JAB/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0083 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 11-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K HALDER
• Keywords: TDS
• Section: 200A

Judgement Text

ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 1 IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR (SMC) (THROUGH VIDEO CONFERENCING) BEFORE SH. SANJAY ARORA, HON'BLE ACCOUNTANT MEMBER ITA NO.57/JAB/2018 ASSESSMENT YEAR: 2013-14 STATE BANK OF INDIA, MAIN BRANCH, SAGAR (M.P.) [TAN: JBPS0 8199C] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.58/JAB/2018 ASSESSMENT YEAR: 2013-14 STATE BANK OF INDIA, UNIVERSITY BRANCH, SAGAR (M.P.) [TAN: BPLS0 6639C] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.81/JAB/2018 ASSESSMENT YEAR: 2013-14 STATE BANK OF INDIA, BANDRI, SAGAR (M.P.) [TAN: BPLS0 6742B] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 2 ITA NO.82/JAB/2018 ASSESSMENT YEAR: 2014-15 STATE BANK OF INDIA, BANDRI, SAGAR (M.P.) [TAN: BPLS0 6742B] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.83/JAB/2018 ASSESSMENT YEAR: 2015-16 STATE BANK OF INDIA, BANDRI, SAGAR (M.P.) [TAN: BPLS0 6742B] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.84/JAB/2018 ASSESSMENT YEAR: 2013-14 STATE BANK OF INDIA, GANESHGANJ BRANCH, SHAHPUR, SAGAR (M.P.) [TAN: BPLS1 0882E] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.85/JAB/2018 ASSESSMENT YEAR: 2014-15 STATE BANK OF INDIA, GANESHGANJ BRANCH, SHAHPUR, SAGAR (M.P.) VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 3 [TAN: BPLS1 0882E] (APPELLANT) (RESPONDENT) ITA NO.86/JAB/2018 ASSESSMENT YEAR: 2013-14 STATE BANK OF INDIA, MRC BRANCH, SAGAR (M.P.) [TAN: BPLS0 5695E] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) ITA NO.87/JAB/2018 ASSESSMENT YEAR: 2014-15 STATE BANK OF INDIA, MRC BRANCH, SAGAR (M.P.) [TAN: BPLS0 5695E] VS. DEPUTY COMMISSIONER OF INCOME TAX (CPC), TDS, GHAZIABAD (U.P.) (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. S.K. HALDER, SR. DR DATE OF HEARING 22/07/2021 DATE OF PRONOUNCEMENT 22/07/2021 ORDER PER SANJAY ARORA, AM THIS IS A SET OF NINE APPEALS BY THE ASSESSEE-BANK IN RESPECT OF DIFFERENT INTIMATIONS UNDER SECTION 200A OF THE INCOME-TAX AC T, 1961 (THE ACT HEREINAFTER) CONTESTING THE LEVY OF FEES U/S.234E O F THE ACT FOR FINANCIAL YEARS 2012-13 TO 2014-15, SINCE UPHELD BY THE COMMISSIONE R OF INCOME TAX (APPEALS)-1, BHOPAL, VIDE HIS SEPARATE ORDERS DATED 13/2/2018 AND 15/2/2018. ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 4 2. NONE APPEARED FOR THE ASSESSEE-APPELLANT WHEN TH E APPEALS WERE CALLED OUT FOR HEARING. ON PREVIOUS OCCASIONS AS WELL THER E HAD BEEN NO APPEARANCE BY OR ON ASSESSEES BEHALF NOR ANY ADJOURNMENT MOTION. THIS WAS SURPRISING INDEED, PARTICULARLY CONSIDERING THAT THERE HAD BEE N REGULAR APPEARANCE IN THIS MATTER IN THE PAST (I.E., DURING THE MONTHS OF JULY & AUGUST, 2020 WHEREAT, DESPITE ARGUMENTS, THE HEARING COULD NOT BE CONCLUD ED). A FINAL OPPORTUNITY WAS ACCORDINGLY PROVIDED ON THE LAST DATE OF HEARING, I .E., ON 08/7/2021. THE LD. COUNSEL, SH. BADONIYA, CA, THE REGULAR AUTHORIZED R EPRESENTATIVE BEFORE THE TRIBUNAL, HAS, HOWEVER, RESPONDED VIDE COMMUNICATIO N DATED 21/7/2021 (RECEIVED ON 22/7/2021), STATING THAT THE ASSESSEE/ S HAD APPLIED UNDER VIVAD-SE- VISHWAS SCHEME TO THE INCOME TAX DEPARTMENT. IT IS ALSO STATED THEREIN THAT THE MATTER IS BEING NOW CONTROLLED BY THE REGIONAL OFFI CES AND, THEREFORE, THE INDIVIDUAL BRANCHES CEASE TO BE HIS CLIENTS. THE LD . SR. DR, SH. HALDER ON BEING ASKED, DID NOT HAVE ANY OBJECTION TO THE ASSESSEE/S APPEAL/S BEING DISMISSED AS WITHDRAWN UNDER THE CIRCUMSTANCES. 3. I HAVE HEARD THE PARTY BEFORE ME, AND PERUSED TH E MATERIAL ON RECORD. EVEN THOUGH THE ADMINISTRATIVE CONTROL OVER THESE M ATTERS MIGHT HAVE BEEN TAKEN OVER BY THE REGIONAL OFFICE/S, THEY OUGHT TO HAVE MADE ARRANGEMENTS FOR PROPER REPRESENTATION. THE VAKALATNAMA HAS NOT BEEN WITHDRAWN AND, RATHER, IT IS ONLY THE ASSESSEE/S WHO WOULD HAVE INFORMED SH. BADONIYA ABOUT HAVING APPLIED UNDER VSV SCHEME, WHO MAY HAVE HIMSELF APPL IED FOR THE SAME FOR AND ON BEHALF OF THE ASSESSEE/S. BE THAT AS IT MAY, IT IS PATENTLY CLEAR THAT THE ASSESSEE/S DOES NOT INTEND TO PROSECUTE ITS APPEAL /S, BUT TO SETTLE ITS TAX DISPUTE WITH THE REVENUE UNDER THE DISPUTE RESOLUTION SCHEM E AFORE-MENTIONED. IN FACT, IN VIEW OF IT HAVING OPTED FOR AVAILING THE BENEFIT S UNDER THE DIRECT TAX VIVAD SE VISWAS ACT, 2020 (DTVSV ACT, HEREINAFTER), IT HAS, IN PRINCIPLE, RELINQUISHED ITS RIGHTS UNDER THE APPELLATE PROCED URE UNDER THE ACT, AND ITS APPEAL/S THEREUNDER BECOMES UNMAINTAINABLE (UNDER T HE DTVSV ACT), AND ITS ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 5 WITHDRAWAL IS CONSEQUENTIAL. IF, HOWEVER, THE ASSES SEE/SS APPLICATION/S UNDER THE SAID ACT IS, FOR ANY REASON, FOUND UNACCEPTABLE , IT IS AT LIBERTY TO MOVE THIS TRIBUNAL FOR RESTORATION OF ITS APPEAL/S INASMUCH AS NO PREJUDICE TO EITHER PARTY IS ENVISAGED TO BE CAUSED BY THE WITHDRAWAL OF THE APPEAL/S, WHICH RATHER FOLLOWS IN CONSEQUENCE. 4. THE ASSESSEES APPEAL/S IS, SUBJECT TO THE RIGH T OF RESTITUTION AFORE-SAID, DISMISSED AS NOT MAINTAINABLE. I DECIDE ACCORDINGLY . 5. IN THE RESULT, THE ASSESSEES APPEALS ARE DISMIS SED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 22, 2021 SD /- (SANJAY ARORA) A CCOUNTANT MEMBER DATED: 22/07/2021 COPY OF THE ORDER FORWARDED TO: 1. A. THE APPELLANT: STATE BANK OF INDIA MAIN BRANCH, GAN DHIJI COMPLEX, GUJARATI BAZAR, SAGAR (M.P.) B. THE APPELLANT: STATE BANK OF INDIA UNIVERSITY BRANC H, GOUR NAGAR, DIST. SAGAR (M.P.) C. THE APPELLANT: STATE BANK OF INDIA BANDRI BRANCH, T HE. KHURAI DIST. SAGAR (M.P.) D. THE APPELLANT: STATE BANK OF INDIA BANDRI BRANCH, T HE. KHURAI DIST. SAGAR (M.P.) E. THE APPELLANT: STATE BANK OF INDIA BANDRI BRANCH, T HE. KHURAI DIST. SAGAR (M.P.) F. THE APPELLANT: STATE BANK OF INDIA GANESHGANJ BRAN CH, SHAHPUR, DIST. SAGAR (M.P.) G. THE APPELLANT: STATE BANK OF INDIA GANESHGANJ BRAN CH, SHAHPUR, DIST. SAGAR (M.P.) H. THE APPELLANT: STATE BANK OF INDIA MRC BRANCH, BLOC K -1, LAL KURTI, SAGAR CONTONMENT, SAGAR (M.P.) ITA NOS. 57, 58 & 81TO 87/JAB/2018 STATE BANK OF INDIA V. DY. CIT 6 I. THE APPELLANT: STATE BANK OF INDIA MRC BRANCH, BLOC K -1, LAL KURTI, SAGAR CONTONMENT, SAGAR (M.P.) 2. THE RESPONDENT: DEPUTY COMMISSIONER OF INCOME TAX ( CPC), TDS, GHAZIABAD (U.P.) 3. THE PR. CIT (MP & CG), BHOPAL 4. THE CIT(A)-1, BHOPAL 5. THE SR. DR, ITAT, JABALPUR 6. GUARD FILE // TRUE COPY //