DISTRICT PROJECT OFFICER, SERVA SHIKSHA ABHIYAN, Jaipur V. ITO (TDS), Alwar

ITA 84/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2210 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 25-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA
• Section: 194C; 201(1)

Judgement Text

;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK L NL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M VK;DJ VIHY LA- @ ITA NO. 84 & 85/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 & 2014-15 DISTRICT PROJECT OFFICER, SARVA SHIKSHA ABHIYAAN, DHOLPUR. CUKE VS. THE INCOME TAX OFFICER, (TDS), ALWAR . LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: JPRDO3027D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESP ONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI A.S. NEHRA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 08/01/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 10/01/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST THE ORDER DATED 11.11.2016 AND 08.09.2016 ARISING FROM THE OR DERS PASSED U/S 201(1)/ 201(1A) OF THE INCOME TAX ACT FOR THE ASSES SMENT YEARS 2013- 14 & 2014-15 RESPECTIVELY. 2. THESE APPEALS BY THE ASSESSEE WERE EARLIER DECID ED BY THIS TRIBUNAL VIDE ORDER DATED 30.06.2017 HOWEVER, SUBSE QUENTLY THE TRIBUNAL VIDE ORDER DATED 27.11.2017 IN M.A. NO. 12 1 & 122/JP/2017 ITA NO. 84&85/JP/2017 DISTRICT PROJECT OFFICER VS ITO(TDS) 2 RECALLED THE ORDER DATED 30.09.2016 FOR LIMITED PUR POSE OF DECIDING GROUND NO. 1.1 WHICH HAS BEEN MENTIONED IN THE IMPU GNED ORDER DATED 27.11.2017 AS GROUND NO. 2 WHICH READS AS UNDER:- 1.1 THE LD. CIT(A) HAS FURTHER ERRED IN CONFIRMING THE DEMAND U/S 201(1) WITHOUT CONSIDERING THAT THE RECIPIENT O F INCOME HAS INCLUDED THE AMOUNT SO PAID IN ITS INCOME AND PAID TAX THEREON. THIS GROUND IS A COMMON FOR BOTH THE ASSESSMENT YEA R, THEREFORE, IS BEING DISPOSED OFF BY THIS COMPOSITE ORDER. 3. WE HAVE HEARD THE LD. AR AS WELL AS LD. DR AND C ONSIDERED THE RELEVANT MATERIAL ON RECORD. SO FAR AS THE OTHER IS SUED OF APPLICABILITY OF SECTION 194C OF THE INCOME TAX ACT AND OBLIGATION T O DEDUCT TDS IS CONCERNED THE SAID ISSUE HAS BEEN DECIDED BY THE TR IBUNAL WHILE PASSING ORDER DATED 30.09.2016. THEREFORE, THE GROU ND NO. 1 OF THE ASSESSEES APPEAL STANDS ADJUDICATED BY THE EARLIER ORDERS OF THIS TRIBUNAL. AS FAR AS THE ISSUE REGARDING THE APPLICA BILITY OF THE PROVISO TO SECTION 201(1) OF THE I.T. ACT WHETHER THE RECIPIEN T OF THE AMOUNT HAS ALREADY INCLUDED THE AMOUNT IN ITS INCOME AND PAID TAX THEREUPON, THE SAID ISSUE REQUIRES TO BE VERIFIED AND EXAMINED BY CONSIDERING THE RELEVANT RECORD BEING THE RETURN OF INCOME FILED BY THE RECIPIENT. THEREFORE, THIS ISSUE IS SET ASIDE TO THE RECORD OF THE ASSESSING OFFICER FOR PROPER VERIFICATION AND EXAMINATION OF THE FACT WHETHER THE RECIPIENT ITA NO. 84&85/JP/2017 DISTRICT PROJECT OFFICER VS ITO(TDS) 3 OF THE AMOUNT IN QUESTION HAVE INCLUDED THE SAME IN THEIR INCOME AND PAID TAX THEREUPON. HENCE, IN VIEW OF THE ABOVE FA CTS AND CIRCUMSTANCES OF THE CASE IF IN THE REMAND PROCEEDI NGS THE AO FINDS THAT THE RECIPIENT OF THE AMOUNT HAS ALREADY INCLUD ED THE SAME IN THEIR RETURN OF INCOME THEN THERE IS NO LIABILITY OF THE ASSESSEE U/S 201(1) OF THE INCOME TAX ACT, HOWEVER THE ASSESSING OFFICER H AS TO RESTRICT THE LIABILITY OF THE ASSESSEE U/S 201(1A) TOWARDS INTER EST ONLY. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE PAR TLY ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 10/01/2018 SD/- SD/- HKKXPAN FOT; IKY JKO (BHAGCHAND) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10/01/2018. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- DISTRICT PROJECT OFFICER, SARVA SHIK SHA ABHIYAAN, DHOLPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO(TDS), ALWAR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 84 & 85/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR