Sh. Life Insurance Corporation of India (Amroha), Uttar Pradesh V. ITO (TDS), Muradabad

ITA 595/DEL/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69340 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 07-11-2013
• Assessment Year: misc
• Appeal Filed On: 31-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C M AGARWAL
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D: NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NOS.595, 596, 597 & 598/DEL/ 2013 (ASSESSMENT YEARS: 2008-09, 2008-09, 2009- 10 & 2008-09) LIFE INSURANCE CORPORATION OF INDIA (AMROHA), VS. ITO, CIVIL LINES, STATION ROAD, AMROHA, J.P. NAGAR, UTTAR PRADESH. UTTAR PRADESH 244 221. (PAN : AAACL0582H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.M. AGARWAL, ADVOCAT E RESPONDENT BY : SHRI VI VEK KUMAR, DR O R D E R PER BENCH : ALL THESE APPEALS EMANATED FROM THE SEPARATE ORDERS OF THE CIT (APPEALS), BAREILLY DATED 31.10.2012. 2. IN ALL THESE APPEALS, THE COMMON ISSUE INVOLVED IS REGARDING DEFAULT IN THE DEDUCTION OF THE TDS AND THE ORDERS MADE BY THE ASS ESSING OFFICER WERE U/S 201(1)/201(1A) OF THE INCOME-TAX ACT, 1961. 3. IN THESE APPEALS, IT HAS BEEN PLEADED THAT ORDER S OF THE AUTHORITIES BELOW ARE ARBITRARY, UNJUST AND AGAINST THE ACTUAL FACTS AND CIRCUMSTANCES OF THE CASE. THE LD. AR PLEADED THAT NO REASONABLE AND PROPER OPPORTUNITY O F BEING HEARD OR TO REBUT WAS PROVIDED TO THE ASSESSEE. HE FURTHER SUBMITTED THAT ASSESSEE HAS PROPERLY DEDUCTED THE TAX AND THERE WAS NO SHORT DEDUCTION/PAYMENT, THERE FORE, THERE WAS NO LIABILITY TO PAY ANY TAX ON ACCOUNT OF SHORT PAYMENT OR ANY INTEREST THEREUPON. HE FURTHER SUBMITTED ITA NOS.595 TO 598/DEL/2013 2 THAT NO NOTICE WAS ISSUED BY THE ITO (TDS), MORADAB AD. THE CIT (A) HAS GIVEN OPTION TO FILE WRITTEN ARGUMENTS BY E.MAIL AND THE ASSESSEE SENT THE SAME TO THE CTI (A) BUT THE CIT (A) HAS NOT PROPERLY CONSIDERED. TH E CIT (A) HAS ALSO NOT DIRECTED TO DECIDE THE APPLICATION U/S 154 OF THE INCOME-TAX AC T, 1961 PENDING BEFORE THE ASSESSING OFFICER FOR RECTIFICATION. THE LD. AR VEH EMENTLY PLEADED THAT THERE WAS NO SHORT DEDUCTION OF TAX, THEREFORE, THERE WAS NO LIA BILITY TO PAY ANY TAX AND INTEREST THEREUPON. HE ALSO SUBMITTED THAT ASSESSEE HAS ALSO FILED THE EVIDENCES WITH REGARD TO THE PAYMENT OF TAXES ALONG WITH THE APPEALS. HE VEH EMENTLY PLEADED TO SET ASIDE THE ORDER OF THE ASSESSING OFFICER TO VERIFY THE CLAIM OF THE ASSESSEE. FOR THIS PROPOSITION, THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES. AFTER HEARING, WE FIND THAT THIS ISSUE REQUIRES FACTUAL VERIFICATION AT THE LEVEL OF ASSESSING OFFI CER. ASSESSEES CLAIM THAT IT HAS DEDUCTED THE TAX AND PAID THE SAME AS PER LAW THEN IT IS FOR THE ASSESSING OFFICER TO VERIFY THE CLAIM OF THE ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND EQUITY, WE DEEM IT APPROPRIATE TO REMAND ALL THE ISSUES RAISED IN THESE APPEALS TO THE FILE OF THE ASSESSING OFFICER FOR NECESSARY VERIFICATION. WE OR DER ACCORDINGLY. THE ASSESSEE SHALL COOPERATE WITH ASSESSING OFFICER AND FILE NECESSARY DETAILS BEFORE HIM/HER ON THE APPOINTED DATE. 5. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 7 TH DAY OF OCTOBER, 2013. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 7 TH DAY OF OCTOBER, 2013 TS ITA NOS.595 TO 598/DEL/2013 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVIII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT NEW DELHI