The Income Tax Officer, Jammu V. The Chief Manager, Jammu

MA 28/ASR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6372 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-03-2018
• Assessment Year: 2014-2015
• Appeal Filed On: 09-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJEEV GUBGOTRA LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER M.A NO.28(ASR)/2017 (ARISING OUT OF ITA NO.369(ASR)/2016) ASSESSMENT YEAR:2014- 15 INCOME TAX OFFICER (TDS), JAMMU VS. THE CHIEF MANAGER CANARA BANK, (PERSON RESPONSIBLE), SHALIMAR ROAD, JAMMU PAN:AMRC10373G (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAJEEV GUBGOTRA (LD.DR) RESPONDENT BY: NONE DATE OF HEARING: 09.03.2018 DATE OF PRONOUNCEMENT: 11.04.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE DEPARTMENT AGAINST THE TRIBUNAL ORDE R DATED 16.09.2016. 2. BY FILING THE INSTANT MISC. APPLICATION, THE REVENUE DEPARTMENT HAS SUBMITTED THAT REVENUE DEPARTMENT HAS PREFERRED THREE GROUNDS OF APPEAL WHICH ARE MENTIONE D BELOW. (I) WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) IS RIGHT IN HOLDING THAT THE PR WAS NOT LIABLE TO DEDUC T TAX AT SOURCE U/S 194 IN RESPECT OF INTEREST PAID TO SHRI MATA VAISHNO DE VI SHRINE BOARD. (II) WHETHER IN THE FACTS AND CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) IS RIGHT IN HOLDING THAT PR WAS NOT LIABLE TO DEDUCT TA X AT SOURCE U/S 194A IN RESPECT OF INTEREST PAID TO REGISTRAR OF HIGH COURT, JAMMU. M.A.NO.28/ASR/2017 (A.Y.2014-15) ITO VS. TH E CHIEF MANAGER, CANARA BANK ,JAMMU 2 (III) THE ORDER OF LD. CIT(A) IS ERRONEOUS TO THE EXTENT THAT THE ISSUE OF DISCREPANCY IN THE FIGURES OF INTEREST AMOUNT IS LE SS THAN 10,000/- AT THE TIME OF APPELLATE STAGE ALSO STAND UNRESERVED AS TH E ORDER OF THE CIT(A) IS SILENT ON THIS ISSUE. WHILE DECIDING THE APPEAL, THE ITAT BENCH ALTHOUGH DECIDED GROUND NO.1 & 2, HOWEVER, INADVERTENTLY FAIL ED TO ADJUDICATE GROUND NO.3, THEREFORE, THE ERROR IS APPAR ENT ON RECORD. 3. WE HAVE PERUSED THE ORDER DATED 16.09.2016 PASSED BY THIS BENCH AND REALIZED THAT SOME HOW MAY BE INADVERTE NTLY, THE GROUND NO.3 REMAIN UN-ADJUDICATED, HENCE, WE ARE INCLI NED TO ALLOW THE APPLICATION OF THE REVENUE DEPARTMENT AND RECALL THE ORDER IN RESPECT OF ADJUDICATION OF GROUND NO.3 ONLY A ND REST OF THE ORDER SHALL REMAIN AS IT IS. THE REVENUES CAPTIONED APPEAL IS RESTORED TO THAT EXTENT, AND ITS HEARING IS HEREBY POST ED FOR JULY 23, 2018. NO SEPARATE NOTICE OF HEARING SHALL BE SENT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE DEPARTMENT STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.04.2018 . SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:11.04.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE CHIEF MANAGER, CANARA BANK, SHALIMAR RO AD, JAMMU (2) THE ITO (TDS), JAMMU (3) THE CIT(A), (4) THE CIT, CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY M.A.NO.28/ASR/2017 (A.Y.2014-15) ITO VS. TH E CHIEF MANAGER, CANARA BANK ,JAMMU 3 BY ORDER