M/s Canara Bank, Shimla V. ITO (TDS), Shimla

ITA 587/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5191 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 05-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Assessee Lawyers: HARDESH JINDAL
• Section: 133A; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NOS.587 TO 590/CHD/2017 ASSESSMENT YEARS: 2011-12 TO 2014-15 CANARA BANK VS. THE ITO (TDS) MAIN BRANCH SHIMLA SHIMLA PAN NO. PTLC10840E (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. HARDESH JINDAL REVENUE BY : SMT. CHANDRAKANTA DATE OF HEARING : 28/02/2018 DATE OF PRONOUNCEMENT : 28/02/2018 ORDER PER BENCH: ALL THE ABOVE APPEALS HAS BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF THE LD. CIT(A), SHIMLA (H.P.) DT. 31/01/2017. SINC E THE ISSUES INVOLVED IN ALL THE APPEALS ARE IDENTICAL THEREFORE THEY ARE BEING DECI DED BY A COMMON ORDER FOR THE SAKE OF CONVENIENCE. WE SHALL DEAL WITH ITA NO. 587/CHD/2017 AS A LEAD CASE. 2. ASSESSEE HAS RAISED THE FOLLOWING GROUNDS WHICH ARE AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE CONFIRMING ALL THE ADDITIONS IN THE TDS AMOUNT OF THE ASSESSEE. 2. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE NOT ALLOWING THE EXCESS TDS DEPOSITED FOR THE QUARTER ENDING 31 ST MARCH 2014, WHICH WAS CONSIDERED TO BE SHORT DEDUCTED DURING THE PREVIOUS 3 QUARTERS. 3. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE CONFIRMING THE CALCULATION OF INTEREST UNDER SECTION 201(1A) TILL THE DATE OF PASSING OF ORDER INSTEAD OF YEAR END WHEN SUCH TAXES HAVE BEEN PAID. 4. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE REJECTING IMPLEMENTATION OF CIRCULAR NO. 3/2010 DT. 03/02/2010. 5. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE NOT CONSIDERING INTEREST PAID ON MOTOR ACCIDENTS CLAIMS WHICH ARE EXEMPTED F ROM TDS UNDER SECTION 194A(3)(9). 6. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE NOT CONSIDERING INTEREST PAID TO REGISTRAR OF HIGH COURT AND OTHER LEGAL AUT HORITIES (SUCH AS JUDGES OF COURTS, SESSION COURTS AND HIGH COURTS) TAKING THE PLEA THA T A CIRCULAR NO. 8 OF 2011 DT. 14/10/2011 WAS ISSUED TO DEAL WITH SUCH CASES, WHER EAS THE CIRCULAR WAS QUASHED BY DELHI HIGH COURT LATER ON. FURTHER THE ASSESSEE HAS ALSO RAISED ADDITIONAL GRO UNDS WHICH ARE AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS OF THE CA SE WHILE NOT CONSIDERING THAT THE AO HAD NO POWER OF SURVEY UNDER SECTION 13 3A. HENCE THE SURVEY SHOULD BE CONSIDERED ULTRAVIRES AND PROCEEDINGS OF SURVEY AND THE ORDER PASSED BE QUASHED. 2. THE LD. CIT(A) ERRED IN LAW AND FACTS OF THE CASE W HILE NOT CONSIDERING THAT THE SECTIONS 201(1A) AND 201(1A) ARE NOT THE S ECTIONS TO PASS AN ORDER AND HENCE THESE ORDERS SHOULD NOT BE CONSIDERED BINDING UPON THE ASSESSEE. 3. THE ADDITIONAL GROUNDS OF APPEAL ARE LEGAL IN NA TURE AND GOES TO THE ROOT OF THE MATTER DETERMINING THE ISSUE AT HAND. HENCE THE CASE IS HEREBY REFERRED BACK TO THE DESK OF LD. CIT(A) TO ADJUDICATE ON THE MATTER OF JURISDICTION, AND THE POWER OF SURVEY UNDER SECTION 133A TO THE ASSES SING OFFICER AND TO CONSIDER THE SECTION 201(1) AND 201(1A) UNDER WHICH THE ORDE R HAVE BEEN PASSED. THE LD. DR BROUGHT TO OUR NOTICE THAT THE ISSUE INVOLVE D IS NOT EMANATING FROM THE SURVEY CARRIED OUT. HENCE, THE BACKGROUND OF THESE FACTS THE LD. CIT(A) IS DIRECTED TO ADJUDICATE CATEGORICALLY ON THE ADDITIO NAL GROUNDS TAKEN BY THE ASSESSEE. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R.KUM AR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28/02/2018 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR