Jt. Commissioner of Income Tax (TDS), Lucknow V. M/s PVR Ltd., Lucknow

MA 101/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3774 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-12-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 04-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO. 101 TO 104/LKW/2015 (IN ITA NOS.733 TO 736/LKW/2013 ASSESSMENT YEAR S : 2007 - 08 TO 20 10 - 11 JCIT (TDS), LUCKNOW V. M/S PVR LTD. 4 TH FLOOR SAHARAGANJ SHAHNAJAF ROAD, LUCKNOW TAN: DELPO4553D (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: SHRI AMIT NIGAM, D.R. RESPONDENT BY: SHRI ABHINAV MEHROTRA, ADVOCATE DATE OF HEARING: 11 1 2 201 5 DA TE OF PRONOUNCEMENT: 18 12 2015 O R D E R PER SUNIL KUMAR YADAV: THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 10. 07.2015, WITH THE SUBMISSION THAT FACTS CITED IN PARA 2 OF THE TR IBUNALS ORDER ARE CONTRARY TO THE FACTS OF THE CASE AND THE ISSUE INV OLVED IN APPEAL FILED BY THE DEPARTMENT WAS DECIDED ON THE BASIS OF SUCH INCORRECT FACTS. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE APPEAL BE HEARD AFRESH. :-2- : 2. LD. COUNSEL FOR THE ASSESSEE ON THE OTHER HAND H AS CONTENDED THAT TRIBUNAL HAS RECORDED THE CORRECT FA CTS IN THE ORDER THAT NO ORDER WAS PASSED U/S 201(1) OF THE AC T HOLDING THE ASSESSEE TO BE IN DEFAULT, AS THE ASSESSEE HAS ALRE ADY MADE PAYMENT OF TAX DEDUCTED AT SOURCE, THOUGH THE PAYME NT WAS DELAYED. THE LD. COUNSEL FOR THE ASSESSEE FURTHER C ONTENDED THAT UNLESS AND UNTIL THE ASSESSEE TO BE HELD IN DEFAULT , PENALTY U/S 271C OF THE ACT CANNOT BE LEVIED AND RELYING UPON T HIS PROPOSITION OF LAW, THE TRIBUNAL HAS HELD THAT SINCE THE ASSESS EE WAS NOT HELD TO BE IN DEFAULT, PENALTY U/S 271C CANNOT BE LEVIED . 3. HAVING CAREFULLY EXAMINED THE MISCELLANEOUS APPL ICATIONS VIS--VIS THE ORDER OF THE TRIBUNAL, WE FIND THAT S OLE CONTROVERSY RAISED BEFORE THE TRIBUNAL WITH RESPECT TO LEVY OF PENALTY U/S 271C IN THE LIGHT OF THE FACT THAT NO ORDER U/S 201(1) O F THE ACT WAS PASSED BY THE ASSESSING OFFICER HOLDING THE ASSESSE E TO BE IN DEFAULT. THE ASSESSING OFFICER HAS SIMPLY PASSED AN ORDER U/S 201(1A) OF THE ACT CHARGING INTEREST ON THE BELATED PAYMENT OF TAX. THE TRIBUNAL HAS EXAMINED THE ISSUE IN THE LIG HT OF THE JUDGMENT OF THE HONBLE APEX COURT IN THE CASE OF H INDUSTAN COCA COLA BEVERAGES (P) LTD. VS. CIT REPORTED IN 293 ITR 226 AND IN THE CASE OF JAGRAN PRAKASHAN LTD. VS. DCIT (TDS) RE PORTED IN 345 ITR 228 (ALLD) AND HELD THAT THE ASSESSEE IS NOT HE LD TO BE IN DEFAULT AND THEREFORE, THERE IS NO QUESTION OF LEVY OF PENALTY U/S 271C OF THE ACT. SINCE THE TRIBUNAL HAS DECIDED THE ISSUE AS PER THE LEGAL PROVISIONS OF THE ACT, WE FIND NO INFIRMI TY/ERROR THEREIN. ACCORDINGLY, MISCELLANEOUS APPLICATIONS FILED BY TH E REVENUE STAND DISMISSED. :-3- : 4. IN THE RESULT, M.A. OF THE REVENUE STAND DISMISS ED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ON THE CAPTIONED PAGE. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT M EMBER JUDICIAL MEMBER DATED 18 TH DECEMBER, 2015 AKS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR