Tata Motors Ltd., Lucknow V. DCIT - (TDS), Lucknow

ITA 599/LKW/2011

• Counselvise Citation: 59923714 RSA 2011
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-08-2014
• Assessment Year: misc
• Appeal Filed On: 10-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O N PATHAK
• Assessee Lawyers: P K KAPOOR
• Section: 194C; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 599/LKW/2011 ASSESSMENT YEAR: 2008 - 09 TATA MOTORS LIMITED CHINHAT DEVA ROAD LUCKNOW V. DY. CIT (TDS) LUCKNOW PAN: AAACT227Q (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. P. K. KAPOOR, C.A. RESPONDENT BY: SHRI. O.N. PATHAK, D.R. DATE OF HEARING: 29 0 8 2014 DATE OF PRONOUNCEMENT: 10 0 9 2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON A SOLITARY GROUND THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING THE ORDER PASSED BY THE ASSESSING OFFICER HOLDING THAT THERE IS SHORT PAYMENT OF TDS WITHOUT APPREC IATING THE FACT THAT THERE IS NO SHORT PAYMENT OF TDS , AS EXCESS TDS PAYMENT MADE EARLIER HAD BEEN ADJUSTED AGAINST THE TDS FOR QUARTER 2 OF FINANCIAL YEAR 2007 - 08. 2 . THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER ISSUED SHOW CAUSE NOTICE ON THE BASIS OF E - TDS STATEMENT FILED BY THE ASSESSEE, UNDER SECTION 201(1) AND 201(1A) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER CALLED IN SHORT THE ACT'), IN WHICH SHORT DEDUCTION UNDER SECTION 194C OF THE ACT AT RS.28,59,936/ - , AMOUNT DEDUCTED UNDER SECTION 19 4J BUT NOT PAID FOR RS.19,328/ - AND INTEREST ON LATE PAYMENT FOR RS.32,330/ - WERE WORKED OUT. ASSESSEE WAS CONSEQUENTLY TREATED IN DEFAULT FOR A SUM OF PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : RS.2,28,880/ - AND INTEREST FOR 24 MONTHS @ 1% WAS CHARGED AT RS.77,820/ - . 3 . AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE THE LD. CIT(A) WITH THE SUBMISSION THAT TDS COLLECTED D URING THE YEAR HAS BEEN DEPOSITED AGAINST THE TDS FOR THE SECOND QUARTER. ASSESSEE HAS ALSO ATTACHED THE PRINTOUT OF CHALLAN STATUS FOR TAXPAYER IN WHICH A SUM OF RS.4,36,940/ - HAS BEEN PAID VIDE CHALLAN NO.30024 DATED 30.5.2007 WHICH WAS PAID IN THE FIRST QUARTER. HOWEVER, THE LD. CIT(A) INFORMED THE ASSESSEE THAT CHALLAN FOR RS.4,36,940/ - HAD BEEN INCLUDED/CLAIMED FOR CREDIT FOR THE FINANCIAL YEAR 2006 - 07 FOR THE FOURTH QUARTER WH I CH IS RELEVANT TO THE ASSESSMENT YEAR 2007 - 08 AND AS THE CHALLAN HAS BEEN CLAIMED FOR THE FOURTH QUARTER FOR ASSESSMENT YEAR 2007 - 08, NO AMOUNT REMAINED AVAILABLE FOR THE SECOND QUARTER OF ASSESSMENT YEAR 2008 - 09 EXCEPT BY WAY OF ADJUSTMENT OF REFUND OF F OURTH QUARTER OF ASSESSMENT YEAR 2007 - 08. THE LD. CIT(A) FURTHER OBSERVED THAT UNLIKE SECTION 194A(4) OF THE ACT WHERE THE DEDUCTOR CAN INCREASE OR REDUCE THE AMOUNT TO BE DEDUCTED UNDER SECTION 194A OF THE ACT FOR THE PURPOSE OF ADJUSTING ANY EXCESS OR D EFICIENCY ARISING OUT OF ANY PREVIOUS DEDUCTION, NO SUCH PROVISION IS AVAILABLE UNDER SECTION 194C OF THE ACT. THE LD. CIT(A) ACCORDINGLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER. HE, HOWEVER, DIRECTED THE ASSESSING OFFICER TO ALLOW CREDIT FOR EXCESS AMOUNT DEDUCTED IN THE FOURTH QUARTER OF ASSESSMENT YEAR 2007 - 08 ON THE BASIS OF CHALLAN OF RS.4,36,940/ - AND ADJUST THE DEMAND RAISED AGAINST THE REFUND ARISING IN THE FOURTH QUARTER OF ASSESSMENT YEAR 2007 - 08 , IN ACCORDANCE WITH LAW. 4 . AGGRIEVED, ASSESSEE PREFERRED AN APPEAL BEFORE THE TRIBUNAL WITH THE SUBMISSION THAT EXCESS PAYMENT OF THE FOURTH QUARTER FOR ASSESSMENT YEAR 2007 - 08 SHOULD BE ADJUSTED AGAINST THE TDS PAYMENT OF THE FIRST QUARTER OF ASSESSMENT YEAR 2008 - 09 . 5 . THE LD. D.R., ON THE OTHER HAND, HAS SUBMITTED THAT THIS ADJUSTMENT IS NOT POSSIBLE. UNDER SECTION 194A(4) OF THE ACT , ADJUSTMENT IS PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : ONLY POSSIBLE WITHIN A PARTICULAR ASSESSMENT YEAR. EXCESS PAYMENT OF TDS IN EARLIER ASSESSMENT YEAR CANNOT BE ADJUSTED AGAINST SHORT PAYMENT OF TDS OF THE SUCCEEDING YEAR. MOREOVER, THE LD. CIT(A) HAS ISSUED PROPER DIRECTION TO THE ASSESSING OFFICER AND NO INTERFERENCE IS CALLED FOR IN HIS ORDER . 6 . HAVING CAREFULLY EXAMINED THE ORDERS OF THE LOWER AUTHORITIES, WE FIND THAT THE ASSESSEE HAS SOUGHT ADJUSTMENT OF THE EXCESS PAYMENT OF THE FOURTH QUARTER AGAINST PAYMENT OF FIRST QUARTER OF THE SUCCEEDING YEAR WHICH IS NOT PERMISSIBLE UNDER SECTION 194A(4) OF THE ACT. WHATEVER EXCESS PAYMENT S WERE MADE FOR A PARTICULAR ASSESSMENT YEAR, THE SAME WOULD BE REFUNDED AND IT CANNOT BE ADJUSTED AGAINST THE FUTURE PAYMENT OF TDS OF SUCCEEDING YEAR. WE, THEREFORE, FIND NO INFIRMITY IN THE ORDER OF THE LD. CIT(A) AND WE CONFIRM THE SAME. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPE N COURT ON THE DATE MENT I ONED ON THE CAPTION PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH SEPTEMBER , 2014 JJ: 0109 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )