The Assistant Commissioner of Income Tax, CPC-TDS, Valsad V. Desai Infrastructure Pvt. Ltd., Navsari

MA 35/SRT/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1951 (ITAT-SURAT)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 16-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: SUJESH SURATWALA
• Keywords: TDS
• Section: 234E; 73; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA No.18/SRT/2021 (arising out of ITA No.505/SRT/2018 for A Y- 2012-13) MA No.19/SRT/2021 (arising out of ITA No.506/SRT/2018 for A Y- 2012-13 MA No.20/SRT/2021 (arising out of ITA No.507/SRT/2018 for A Y- 2012-13 MA No.21/SRT/2021 (arising out of ITA No.508/SRT/2018 forA Y- 2012-13 MA No.22/SRT/2021 (arising out of ITA No.509/SRT/2018 for A Y- 2012-13 MA No.23/SRT/2021 (arising out of ITA No.510/SRT/2018 forA Y- 2012-13 MA No.24/SRT/2021 (arising out of ITA No.511/SRT/2018 for A Y- 2013-14 MA No.25/SRT/2021 (arising out of ITA No.512/SRT/2018 for A Y- 2013-14 MA No.26/SRT/2021 (arising out of ITA No.513/SRT/2018 for A Y- 2013-14 MA No.27/SRT/2021 (arising out of ITA No.514/SRT/2018 for A Y- 2013-14 MA No.28/SRT/2021 (arising out of ITA No.515/SRT/2018 for A Y- 2013-14 MA No.29/SRT/2021 (arising out of ITA No.516/SRT/2018 for A Y- 2013-14 MA No.30/SRT/2021 (arising out of ITA No.517/SRT/2018 for A Y- 2013-14 MA No.31/SRT/2021 (arising out of ITA No.518/SRT/2018 for A Y- 2013-14 MA No.32/SRT/2021 (arising out of ITA No.519/SRT/2018 for A Y- 2014-15 MA No.33/SRT/2021 (arising out of ITA No.520/SRT/2018 for A Y- 2014-15 MA No.34/SRT/2021 (arising out of ITA No.521/SRT/2018 for A Y- 2014-15 MA No.35/SRT/2021 (arising out of ITA No.522/SRT/2018 for A Y- 2014-15 MA No.36/SRT/2021 (arising out of ITA No.523/SRT/2018 for A Y- 2014-15 MA No.37/SRT/2021 (arising out of ITA No.524/SRT/2018 for A Y- 2014-15 MA No.38/SRT/2021 (arising out of ITA No.525/SRT/2018 for A Y- 2014-15 MA No.39/SRT/2021 (arising out of ITA No.526/SRT/2018 for A Y- 2014-15 M.A.No.18 to 39/SRT/2021 (AY 2012-13, 13-14 & 14-15) Desai Infrastructure, Navasari. 2 (Hearing in Virtual Court) The Assistant Commissioner of Income Tax, CPC-TDS, Valsad. Vs . Desai Infrastructure Ltd., A-100, Satsang Apartment, Nutan Society Road, Maharshi Arvind Marg, Navsari, Gujarat – 396445. PAN: AABCD 4344 E Applicant Respondent Assessee by Shri Sujeshsuratwala– AR Revenue by Mrs. Anupama Singla – Sr.DR Date of hearing 28.01.2022 Date of pronouncement 03.02.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JM : 1. These (22)Twenty Two Miscellaneous Applications (MA’s) are filed by the Revenue for seeking rectification/recalling of order dated 01.07.2021 in ITA No.505 to 526/SRT/2018. The ld. Senior Departmental Representative(ld.DR) for the revenue submits that the Tribunal allowed the appeal of assessee with regard to demand raised by the Central Processing Centre(CPC)-TDS for the A.Y. 2013-14, 2014-15 and 2015-16 by following the decisions of Hon'ble Karnataka High Court in case of Fatheraj Singhvi Vs. Union of India [2016] 73 Taxmann.com 252 (Karnataka). The Tribunal has not considered binding decision of Hon'ble Jurisdictional High Court in case of Rajesh Kourani vs. Union of India 297 CTR 505 (Gujarat) dated 20.06.2017. The ld.Sr.DR for the Revenue submits that non-consideration of decision of Jurisdictional High Court constitute mistake apparent in the M.A.No.18 to 39/SRT/2021 (AY 2012-13, 13-14 & 14-15) Desai Infrastructure, Navasari. 3 order as has been held by Hon'ble Apex Court in a series of decision including on Union of India Vs Kamalakshi Finance Corporation AIR (1992) (SC) 711, CIT Vs Ralson Industries Limited (2007) 288 ITR 322 (SC) and decision of Jurisdictional High Court in CIT vs. Subhodhchandra S. Patel 138 Taxmann 185 (Guj). The ld. DR of the revenue further submits that the decision of jurisdictional High Court is a binding precedent over the Tribunal having territorial jurisdiction within the jurisdiction of Hon'ble Gujarat High Court. The ld. Sr. DR submits that order dated 01.07.2021 may be recalled for hearing the matter afresh. 2. On the other hand, the ld.AR for the assessee supported the order dated 01.07.2021. The ld.AR submits that Hon'ble Jurisdictional High Court has not considered the decision of Hon'ble Karnataka High Court in Fatheraj Singhvi Vs Union of India (supra) wherein it was clearly held that the effect of provision of section 234E of the Act is not retrospective and the same is prospective. 3. In the rejoinder submission, the ld.Sr.DR for the Revenue submits that in Rajesh Kourani vs. Union of India, the Hon'ble Jurisdictional High Court in para 20 of its finding clearly gave a dissenting finding. Being jurisdictional High Court, the order is binding over this Tribunal. 4. We have considered the rival submission of both the parties and perused the order dated 01.07.2021. We find that on careful perusal of our order is M.A.No.18 to 39/SRT/2021 (AY 2012-13, 13-14 & 14-15) Desai Infrastructure, Navasari. 4 contrary to the decision is contrary to the finding of jurisdictional High Court as, we have missed the material finding of Hon'ble High Court. Considering the fact that decision dated 01.07.2021 is in conflict with the order of Hon'ble Jurisdictional High Court, therefore, this is a mistake apparent on record. Therefore, the consolidated order dated 01.07.2021 passed in ITA(s) No. 505/SRT/218 to 526/SRT/218 is recalled. Considering the fact that we have recalled the order, the hearing of all the appeals is fixed on 30.05.2022, for hearing all the appeals afresh on merit. Parties be informed accordingly, copy of this order be kept in all files. 5. In the result, all the MA’s filed by revenue are allowed Order pronounced on 03, March, 2022 in the open court and result was placed in the notice board. Sd/- A Sd/-/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 03/03/2022 Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File By order //////// True Copy // Sr.Private Secretary, ITAT, Surat