M/S Punjab National bank, Jamshedpur V. DCIT ,TDS, Jamshedpur

MA 05/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6389 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N S KHALKHO
• Assessee Lawyers: PAWAN PERIWAL
• Keywords: TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI E-COURTAT KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI S.S. GODARA, JM M.A NOS.2 TO 5/RAN/18 (IN ITA NOS.286 TO 289/RAN/2016) ASSESSMENT YEARS:2004-05 & 2005-06 PUNJAB NATIONAL BANK, BISTUPUR PNB, 3, RAM MANDIR AREA, BISTUPUR, JAMSHEDPUR / V/S . DCIT, TDS, CIRCLE-1, JSR PAN NO.RCHP00344B /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI PAWAN PERIWAL, CA /BY RESPONDENT SHRI N. S. KHALKHO, JCIT /DATE OF HEARING 04-09-2020 /DATE OF PRONOUNCEMENT 16-09-2020 /O R D E R PER BENCH: THESE FOUR ASSESSEES MISCELLANEOUS APPLICATIONS SEEK TO RECALL TRIBUNALS COMMON ORDER DATED 28.02.18 PASSED EX PARTE WHILST AFFIRMING THE LOWER AUTHORITIES ACTION TREATING IT TO BE AN ASSESSEE IN DEFAULT FOR SHORT DEDUCTION OF TDS U/S 201(1) READ WITH SECTION 201(1A) OF THE ACT. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. LEARNED COUNSELS FIRST AND FOREMOST SUBMISSION AS PER ASSESSEES AVERMENTS IN PARA 2 OF THESE MISCELLANEOUS APPLICATION(S) IS THAT HE WAS PRESENT ON THE DATE OF HEARING IN THE MAIN CASES ON 28.02.18 WHEREAS THE SAME HAS NOWHERE BEEN RECORDED ALONG WITH THE SUBMISSIONS MADE IN THE TRIBUNALS ORDER SOUGHT TO BE RECTIFIED. THIS CLINCHING ASPECT HAS GONE UNREBUTTED FROM DEPARTMENTAL SIDE. WE THEREFORE RECALL OUR M.A NOS.2 TO 5/RAN/18 (IN ITA NOS.286 TO 289/RAN/2016) PUNJAB NATIONAL BANK, BISTUPUR PAGE 2 ORDER DATED 28.02.18 FOR THIS PRECISE REASON. THE ASSESSEES MISCELLANEOUS APPLICATIONS NO.2 TO 5/RAN/18 ARE ACCEPTED. 3. WE NOW PROCEED TO DEAL WITH THE ASSESSEES MAIN APPEAL ITA NO.286 TO 289/RAN/16 WITH THE CONSENT OF BOTH THE PARTIES. 4. IT EMERGES AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER UNDER CHALLENGE HAS BEEN PASSED EX PARTE AFTER HOLDING THAT IT HAD FAILED TO FILE NECESSARY RECTIFICATION WITHIN 15 DAYS OF THE ALLEGED TDS COLLECTION NOTICE. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT THE CLINCHING FACT THAT THE ASSESSEES CASE AS PER THE STATEMENT OF FACTS FILED BEFORE THE CIT(A) HAD ATTRIBUTED THE DIFFERENCE IN RECONCILIATION OF THE TDS DEDUCTED DUE TO SOME DATA ENTRY TECHNICAL SNAG. MEANING THEREBY THAT IT IS AN INSTANCE OF MISMATCH OF TDS COUPLED WITH LACK OF RECONCILIATION THEREOF PER SE ONLY. WE DEEM IT APPROPRIATE IN THIS FACTUAL BACKDROP THAT LARGER INTEREST OF JUSTICE WOULD BE MET IN CASE THE ASSESSEE IS AFFORDED ONE MORE INNINGS TO EXPLAIN THE CORRESPONDING MISMATCH BY WAY OF SUBMITTING NECESSARY RECONCILIATION STATEMENT. WE ORDER ACCORDINGLY. THE ASSESSING OFFICER IS THEREFORE DIRECTED TO ADJUDICATE THE IMPUGNED SOLE ISSUE AFRESH AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. 5. THESE ASSESSEES MISCELLANEOUS APPLICATIONS MA NOS.2 TO 5/PAT/18 ARE ALLOWED AND MAIN CASES APPEALS ITA NOS.286 TO 289/RAN/2016 ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDERED ACCORDINGLY. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE FILES. ORDER PRONOUNCED IN OPEN COURT ON 16/09/2020. SD/- SD/- (J. SUDHAKAR REDDY) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA; DATE: 16/09/2020 RS M.A NOS.2 TO 5/RAN/18 (IN ITA NOS.286 TO 289/RAN/2016) PUNJAB NATIONAL BANK, BISTUPUR PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT- M/S BIMALDEEP STEEL PVT. LTD. 2. /RESPONDENT- ACIT, CIRCLE-1(1), JAMSHEDPUR 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, 6. [ / GUARD FILE. //TRUE COPY// BY ORDER/ , SR. PRIVATE SECRETARY