C.M.O.,Urban (Chief Medical Officer), Lucknow V. Income Tax Officer, Lucknow

ITA 604/LKW/2012

• Counselvise Citation: 60423714 RSA 2012
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 06-05-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 14-12-2012
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: P P YADAV
• Keywords: Additional evidence

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 604/LKW/2012 ASSESSMENT YEAR: 2008 - 09 C.M.O. AISHBAGH, LUCKNOW V. I.T.O. TDS LUCKNOW PAN: LKNCO1699F (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI. P. P. YADAV, ADVOCATE RESPONDENT BY: SHRI. Y. P. SRIVASTAVA, D.R. DATE OF HEARING: 06.05.2014 DATE OF PRONOUNCEMENT: 06 .0 5 .2014 O R D E R PER SUNIL KUMAR YADAV: THIS APPEAL IS PR EFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ON A SOLITARY GROUND THAT THE LD. CIT(A) HAS ERRED ON FACTS AND IN LAW IN CONFIRMING THE TAX LIABILITY OF RS.1,87,260/ - RAISED BY THE INCOME TAX OFFICER, TDS(1), WITHOUT APPRECIATING THE FACTS OF THE CASE. 2 . DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE HAS STATED THAT THE APPELLANT IS A GOVERNMENT BODY AND TAX ON PAYMENT TO ITS EMPLOYEES WERE DEDUCTED BY THE CHIEF TREASURER, COLLECTORATE, LUCKNOW AND FOR THE YEAR UNDER CONSIDERATION, TOTAL TAX OF RS.2,65,760/ - WAS DEDUCTED AS TAX ON PAYMENT OF SALARIES PAID TO ITS EMPLOYEES AND THE SAME WAS ALSO DEPOSITED WITH THE CENTRAL GOVERNMENT BY THE CHIEF TREASURER BY WAY OF BOOK ENTRIES. THE ASSESSING OFFICER RAISED A TOTAL TAX DEMAND OF RS.3,80,201/ - INCLUDING INTEREST THEREON BY ALLEGING PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : THAT THESE TAXES WERE NOT DEPOSITED BY THE APPELLANT WITH THE CENTRAL GOVERNMENT. 3 . BEFORE THE LD. CIT(A), IT WAS CONTENDED THAT OUT OF TOTAL TAX OF RS.2,65,760/ - , AN AMOUNT OF RS.78,500/ - WAS D EPOSITED BY DR. VANDANA VERMA HERSELF AS ADVANCE TAX AND THE BALANCE AMOUNT OF RS.1,87,260/ - WAS DEPOSITED BY THE CHIEF TREASURER, COLLECTORATE, LUCKNOW BY WAY OF BOOK ENTRIES. THE APPELLANT ALSO REQUESTED THE CHIEF TREASURER, COLLECTORATE FOR PROVIDING T HE DETAILS OF DEDUCTION OF TOTAL TAX OF RS.2,65,760/ - , BUT THE DETAILS WERE NOT FURNISHED TO THE APPELLANT DURING THE PENDENCY OF THE APPEAL BEFORE THE LD. CIT(A) AND THE LD. CIT(A) HAS CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 4 . NOW THE ASSESSEE HAS REC EIVED THE DETAILS OF PAYMENT OF TDS PAID TO THE GOVERNMENT , WHEREFROM IT IS EVIDENT THAT THE TAX WAS TIMELY PAID. A COPY OF THE DETAILS IS FILED BEFORE US DURING THE COURSE OF HEARING OF THE APPEAL WITH THE SUBMISSION THAT THE ADDITION MAY KINDLY BE DELET ED AS THE TAX DEDUCTED AT SOURCE W AS TIMELY PAID. 5 . THE LD. D.R. CONTENDED THAT LET THE MATER BE SENT TO THE ASSESSING OFFICER TO VERIFY ALL THESE FACTS IN THE LIGHT OF THE DETAILS OF DEDUCTION OF TAX SUBMITTED BY THE ASSESSEE. 6 . HAVING HEARD THE RIVAL SUBMISS IONS AND FROM A CAREFUL PERUSAL OF RECORD, WE ARE OF THE VIEW THAT SINCE TH E ADDITIONAL EVIDENCE IN THE FORM OF DETAILS OF DEDUCTION OF TAX WAS FILED FOR THE FIRST TIME BEFORE THE TRIBUNAL, LET IT BE EXAMINED BY THE ASSESSING OFFICER. THE LD. CIT(A) HAS C ONFIRMED THE DISALLOWANCE FOR THE REASON THAT THE DETAILS WERE NOT FURNISHED BEFORE HIM , AS IT WAS NOT SUPPLIED TO THE ASSESSEE BY THE CHIEF TREASURER DURING THE PENDENCY OF THE APPEAL. SINCE THE DETAILS OF PAYMENT OF T DS ARE FILED BEFORE US FOR THE FIRST TIME , WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 3 - : VERIFY THE DEPOSITS OF TDS WITH THE CENTRAL GOVERNMENT. IF THE TDS IS DEDUCTED AND DEPOSITED IN TIME, NO TAX LIABILITY CAN BE R AISED AGAINST THE ASSESSEE. 7 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 6.5.2014 AT THE TIME OF CONCLUSION OF HEARING. S D/ - S D/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUD ICIAL MEMBER DATED: 7 TH MAY , 2014 JJ: 0605 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/ )