M/s Vidal Health Insurance TPA Private Limited , Bangalore V. The Joint Commissioner of Income Tax (OSD), Bangalore

MA 130/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6813 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHARA
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NOS.130 TO 133/BANG/2020 (ITA NO.1213 TO 1215 & 736/BANG/2018) ASSESSMENT YEAR : 2011-12 TO 2014-15 M/S VIDAL HEALTH INSURANCE TPA PVT. LTD., 1 ST FLOOR, TOWER-2, SJR I PARK, EPIP ZONE, WHITEFIELD, BENGALURU-560 066. PAN AABCT 9272 F VS. THE JT. COMMISSIONER OF INCOME-TAX (OSD), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI AJAY ROTTI, C.A REVENUE BY : SHRI PRIYADARSHI MISHARA, ADDL.CIT (DR) DATE OF HEARING : 22-01-2021 DATE OF PRONOUNCEMENT : 27-01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILED BY THE APPLICANT ALLEGING CERTAIN MISTAKES APPARENT ON RECORD IN THE IMPUGNED ORDER DATED 26/02/2020. 2. LD.AR SUBMITTED THAT ASSESSING OFFICER WHILE PAS SING THE ASSESSMENT ORDER MADE ADDITION BEING DIFFERENCE OF RECEIPTS PAGE 2 OF 4 M.P NOS.130 TO 133/BANG/2020 APPEARING IN FORM 26 A-S TO THE INCOME AMOUNTING TO RS.5,59,513/. IT WAS SUBMITTED THAT ASSESSEE HAD EV IDENCE TO ESTABLISH THE RECONCILIATION BASED ON WHICH IN THE CONCLUSION GROUND NO. 2 WAS REMANDED TO LD.AO. IN RESPECT OF G ROUND NO. 3 IT IS SUBMITTED THAT THE LD.AO DENIED TAX CREDIT TO ASSESSEE IN RESPECT OF TDS DEDUCTED AND PAID IN THE PREVIOUS YE AR RELEVANT ASSESSMENT YEARS UNDER CONSIDERATION. THE LD.AR SUB MITTED THAT, THERE IS NO CLEAR FINDING IN RESPECT OF GROUN D NO. 3 THOUGH THE ISSUE HAS BEEN REMANDED TO THE LD.AO. 3. THE LD.AR SUBMITTED THAT IN THE IMPUGNED ORDER B Y THIS TRIBUNAL , GROUND NO.2&3 WAS REMANDED TO LD.AO. IT IS SUBMIT TED THAT THIS TRIBUNAL HAS NOT PROVIDED A SPECIFIC DIRECTION TO LD.AO IN RESPECT OF THESE GROUNDS. IT IS ALSO SUBMITTED B Y THE LD.AR THAT, VIEW TAKEN BY THIS TRIBUNAL FOR ASSESSMENT YEAR 2014-15 WAS APPLIED MUTATIS MUTANDIS TO 2011-12 TO 2013-14. HE THUS SUBMITTED THAT, BY PROVIDING DIRECTION TO THE LD.AO FOR ASSESSMENT YEAR 2014-15 THE SAME WOULD BE APPLICABL E FOR OTHER ASSESSMENT YEARS. 4. ACCORDINGLY, FOLLOWING PARAGRAPHS STAND INSERTED BEFORE THE CONCLUSIONS ARRIVED BY THIS TRIBUNAL IN RESPECT OF GROUND NO. 1, 2, 3 FOR ASSESSMENT YEAR 2014-15 AT PAGE 13 OF THE IMPUGNED ORDER: GROUND NO. 2 WE HAVE PERUSED THE RECORD AND THE LOGBOOK AND OBSE RVED THAT ASSESSEE HAD SUBMITTED THAT BY WAY OF ADDITION AL EVIDENCES ASSESSEE COULD RECONCILE THE DIFFERENCE I N FORM 26 A-S WITH THE INCOME. PAGE 3 OF 4 M.P NOS.130 TO 133/BANG/2020 ACCORDINGLY, WE DIRECT LD.AO TO CONSIDER THE EVIDEN CES FILED BY ASSESSEE AND RECONCILE THE DIFFERENCE IN FORM 26 A-S WITH THE INCOME. LD.AO IS DIRECTED TO CONSIDER THE CLAIM OF ASSESSEE IN ACCORDANCE WITH LAW. ACCORDINGLY GROUND NO. 2 STANDS REMANDED TO LD.AO GROUND NO.3 AS REGARDS TAX CREDIT, WE NOTE THAT LD.AO HAS DENIE D TDS IS AVAILABLE TO ASSESSEE. THE LD.AO IS ACCORDINGLY DIR ECTED TO VERIFY THE DETAILS FILED BY ASSESSEE AND GRANT THE CREDIT IN ACCORDANCE WITH LAW. ACCORDINGLY GROUND NO. 3 STAND S REMANDED TO LD.AO. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY ASSESSEE STANDS ALLOWED AS INDICATED HEREINABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 27 TH JANUARY, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 M.P NOS.130 TO 133/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS