M/s Manu International, Chandigarh V. ITO (TDS) I, Chandigarh

ITA 975/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 73509 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 03-03-2014
• Assessment Year: 2012-2013
• Appeal Filed On: 07-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.975 /CHD/2013 ASSESSMENT YEAR : 2012-13 MANU INTERNATIONAL, VS. THE INCOME TAX OFFICER (TDS), 164, PHASE 1, INDUSTRIAL AREA, CHANDIGARH. CHANDIGARH. PAN: PTLM10733C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI J.S.NAGAR, DR DATE OF HEARING : 03.03.2014 DATE OF PRONOUNCEMENT : 06.03.2014 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), CHANDIGARH DA TED 20.08.2013 RELATING TO ASSESSMENT YEAR 2012-13 AGAINST THE ORD ER PASSED UNDER SECTION 200A OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND OF APPEAL: 1. THE HONORABLE COMMISSIONER OF INCOME TAX CHAND IGARH HAS ERRED IN LAW AND FACTS OF THE CASE WHILE REJECTING THE APPEAL OF THE ASSESSEE AGAINST THE ORDER OF ITO TDS CREATING DEMAND OF RS.16930/- ON T HE GROUND THAT THE INTIMATION U/S 200A IS NOT APPEALABLE UNDER THE PRO VISIONS OF SECTION 246A OF THE INCOME TAX ACT. 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE AND BECAUSE OF THE ISSUE INVOLVED WE PROCEED TO DEC IDE THE ISSUE AFTER HEARING THE LEARNED D.R. FOR THE REVENUE. 2 4. THE ONLY ISSUE RAISED IN THE PRESENT APPEAL IS N ON-ADJUDICATION OF THE GROUND OF APPEAL BY THE CIT (APPEALS) AGAINST R EJECTION ON THE GROUND THAT THE INTIMATION UNDER SECTION 200A OF TH E ACT IS NOT APPEALABLE. 5. IN THE FACTS OF THE PRESENT CASE, THE ASSESSEE H AD FILED AN APPEAL AGAINST THE INTIMATION ISSUED BY THE ASSESSING OFFI CER UNDER SECTION 200A OF THE ACT, UNDER WHICH DEMAND OF RS.16,930/- WAS RAISED AGAINST THE ASSESSEE. THE CIT (APPEALS) DISMISSED THE SAID APPEAL OBSERVING THAT THE INTIMATION UNDER SECTION 200A OF THE ACT W AS NOT APPEALABLE. 6. SECTION 246A OF THE ACT PROVIDES THAT WHERE AN A SSESSEE IS AGGRIEVED BY ANY OF THE ENLISTED ORDERS, THEN HE OR IT MAY APPEAL TO THE CIT (APPEALS) AGAINST THE SAME. UNDER SECTION 246A (1)(A) OF THE ACT, IT IS PROVIDED THAT AN APPEAL AGAINST THE INTIMATION U NDER SUB-SECTION (1) OR SUB-SECTION (1B) OF SECTION 143 OR SUB-SECTION (1) OF SECTION 200A, WHERE THE ASSESSEE OR THE DEDUCTOR OBJECTS TO MAKIN G OF ADJUSTMENT,/ SUCH ORDERS ARE APPEALABLE TO THE CIT (APPEALS). T HE SAID PROVISIONS WERE SUBSTITUTED BY THE FINANCE ACT, 2012 W.E.F. 1. 7.2012. UNDER THE SAID PROVISIONS OF THE ACT, WHERE THE ASSESSEE IS A GGRIEVED BY AN INTIMATION ISSUED UNDER SECTION 143(1)/143(1B) OR S ECTION 200A(1) OF THE ACT, THEN THE ASSESSEE CAN FILE AN APPEAL AGAINST T HE SAME BEFORE THE CIT (APPEALS). THE ASSESSING OFFICER IN THE PRESENT CA SE HAS ISSUED THE SAID INTIMATION ON 28.12.2012 I.E. AFTER THE AMENDMENT T O THE SAID SECTION W.E.F. 1.7.2012 AND ON THE DATE OF ISSUE OF INTIMAT ION AND THE DEMAND NOTICE TO THE ASSESSEE, THE PROVISIONS OF THE ACT G AVE THE AUTHORITY TO THE ASSESSEE TO APPEAL AGAINST SUCH ENHANCED DEMAND RAI SED AGAINST HIM. IN THE ABOVE SAID FACTS AND CIRCUMSTANCES, WE FIND NO MERIT IN THE ORDER OF THE CIT (APPEALS) IN SUMMARILY REJECTING THE APPEAL OF THE ASSESSEE WITHOUT ADDRESSING THE ISSUE RAISED ON MERITS. THE ISSUE IS SET ASIDE TO 3 THE FILE OF CIT (APPEALS) TO ADJUDICATE UPON THE ME RITS OF ISSUE. THE GROUND OF APPEAL RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2014. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH MARCH, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH