Syndicate Bank, Shahapur Branch,., Belagavi V. The Income Tax Officer (TDS), Ward-1, Belagavi., Belagavi

SA 29/PAN/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0608 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 25-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIVENDRA GUPTA LD
• Assessee Lawyers: SHIVPRASAD PARNATII
• Keywords: Application of stay; TDS
• Section: 37; 12; 11; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P.K.BANSAL, HON'BLE ACCOUNTANT MEMBER SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER S A NO . 03 TO 06 / PAN/2016 ( ARISING OUT OF ITA.NO .43 46 /PAN/2016) ANDHRA BANK BELAGAVI BRANCH SAMSUKHA COMPLEX KHADE BAZAR BELAGAVI 590 001 V. THE INCOME TAX OFFICER (TDS) FK COMMERCIAL COMPLEX OPP. DISTRICT HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA BCA 7375 C (APPELLANT) (RESPONDENT) SA NO . 0 8 TO 11 /PAN/2016 (ARISING OUT OF ITA.NO. 229 232 /PAN/2016) STATE BANK OF INDIA ADB BRANCH RISALDAR GALLI BELAGAVI 590 001 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA ACS 8577 K (APPELLANT) (RESPONDENT) SA NO . 12 TO 1 5 /PAN/2016 (ARISING OUT OF ITA.NO. 2 33 23 6 /PAN/2016) STATE BANK OF INDIA MAIN BRANCH GROUND FLOOR, STATION ROAD, CAMP, BELAGAVI 590 001 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA ACS 8577 K (APPELLANT) (RESPONDENT) 2 SA.NO.03 TO 06/PAN/2016 , SA NO.08 TO 11/PAN/2016 SA NO. 12 TO 15/PAN/2016 , SA NO.16 & 17/PAN/2016 SA NO.18 TO 21/PAN/2016 , SA.NO.22 TO 25/PAN/2016 SA NO.26 TO 29/PAN/2016 , SA NO 30 TO 33/PAN/2016 SA NO 34 TO 37/PAN/2016 , SA NO. 38 TO 40/PAN/2016 SA NO . 16 & 17 /PAN/2016 (ARISING OUT OF ITA.NO. 237 & 238 /PAN/2016) STATE BANK OF INDIA SME BRANCH CONGRESS ROAD TILAKWADI BELAGAVI 590 00 6 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA ACS 8577 K (APPELLANT) (RESPONDENT) SA NO . 1 8 TO 21 /PAN/2016 (ARISING OUT OF ITA.NO. 2 41 244/ PAN/2016) SYNDICATE BANK MARUTI GALLI BRANCH BELAGAVI 590 00 1 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA C CS 4699 E (APPELLANT) (RESPONDENT) SA NO . 22 TO 25 /PAN/2016 (ARISING OUT OF ITA.NO. 245 248/ PAN/2016) SYNDICATE BANK BHAGYA NAGAR BRANCH ANGOL EXTENSION BELAGAVI 590 006 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA CCS 4699 E (APPELLANT) (RESPONDENT) 3 SA.NO.03 TO 06/PAN/2016 , SA NO.08 TO 11/PAN/2016 SA NO. 12 TO 15/PAN/2016 , SA NO.16 & 17/PAN/2016 SA NO.18 TO 21/PAN/2016 , SA.NO.22 TO 25/PAN/2016 SA NO.26 TO 29/PAN/2016 , SA NO 30 TO 33/PAN/2016 SA NO 34 TO 37/PAN/2016 , SA NO. 38 TO 40/PAN/2016 SA NO . 26 TO 29 /PAN/2016 (ARISING OUT OF ITA.NO. 249 252/ PAN/2016) SYNDICATE BANK SHAHAPUR BRANCH MAHATAMA FULE ROAD BELAGAVI 590 003 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA CCS 4699 E (APPELLANT) (RESPONDENT) SA NO . 30 TO 33 /PAN/2016 (ARISING OUT OF ITA.NO. 2 53 25 6 / PAN/2016) CORPORATION BANK KLS GCC BRANCH TILAKWADI BE LA GAVI 590 006 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA A C C 7245 E (APPELLANT) (RESPONDENT) SA NO . 34 TO 37 /PAN/2016 (ARISING OUT OF ITA.NO. 257 260/ PAN/2016) CORPORATION BANK SAMADEVI GALLI BRANCH BEL A GAVI 590 00 1 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA ACC 7245 E (APPELLANT) (RESPONDENT) 4 SA.NO.03 TO 06/PAN/2016 , SA NO.08 TO 11/PAN/2016 SA NO. 12 TO 15/PAN/2016 , SA NO.16 & 17/PAN/2016 SA NO.18 TO 21/PAN/2016 , SA.NO.22 TO 25/PAN/2016 SA NO.26 TO 29/PAN/2016 , SA NO 30 TO 33/PAN/2016 SA NO 34 TO 37/PAN/2016 , SA NO. 38 TO 40/PAN/2016 SA NO. 38 TO 40 /PAN/2016 (ARISING OUT OF ITA.NO. 2 61 26 3 / PAN/2016) CORPORATION BANK NEHRU NAGAR BRANCH NEHRU NAGAR BEL A GAVI 590 01 0 V. THE INCOME TAX OFFICER (TDS) WARD 1, BELAGAVI FK COMMERCIAL COMPLEX OPP. DISTRICT CIVIL HOSPITAL DR.B.R. AMBEDKAR ROAD BELAGAVI 590 001 PAN NO. AA ACC 7245 E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHIVPRASAD PARNATII CA DEPARTMENT BY : SHRI SHIVENDRA GUPTA LD. DR DATE OF HEARING : 2 4 /03/2017 . DATE OF PRONOUNCEMENT : 24/03/2017 . O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER 1 . THESE ARE STAY PETITIONS FILED BY THE ASSESSEE IN RESPECT OF THE APPEAL S AS MENTIONED IN THE CAUSE TITLE. AS ALL THE STAY PETITIONS ARE BEING WITHDRAWN BY THE CONCERNED ASSESSEES TH IS COMMON ORDER IS BEING PASSED. 2 . SHRI SHIVPRASAD PARNATII, CA REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI SHIVENDRA GUPTA REPRESENTED ON BEHALF OF THE REVENUE. 3 . AT THE TIME OF HEARING THE LEARNED AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS FILED LE TTERS IN RESPECT OF EACH OF THE ASSESSEES SUBMITTING THAT AS THE APPEAL HAVE BEEN DISPOSED OF , THE ASSESSES DO 5 SA.NO.03 TO 06/PAN/2016 , SA NO.08 TO 11/PAN/2016 SA NO. 12 TO 15/PAN/2016 , SA NO.16 & 17/PAN/2016 SA NO.18 TO 21/PAN/2016 , SA.NO.22 TO 25/PAN/2016 SA NO.26 TO 29/PAN/2016 , SA NO 30 TO 33/PAN/2016 SA NO 34 TO 37/PAN/2016 , SA NO. 38 TO 40/PAN/2016 NOT WISH TO PRESS THE STAY PETITIONS. THE REVENUE HAS NO OBJECTIONS IN THE WITHDRAWAL OF THE STAY PETITIONS. 4 . WE HAVE CONSIDERED THE SUBMISSIONS AS ALSO THE LETTERS OF THE ASSESSEES. AS THE ASSESSEES D ESIRE TO WITHDRAW THE PETITIONS IN VIEW OF THE FACT THAT THE APPEALS IN RESPECT OF EACH STAY PETITIONS HAVE BEEN DISPOSED OF , T HE STAY PETITIONS FILED BY THE ASSESSEES STANDS DISMISSED AS WITHDRAWN. 5 . IN THE RESULT ALL THE STAY APPLICATIONS ARE DISMISSED . ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON FRIDAY , THE 24 TH DAY OF MARCH , 2017 AT GOA. SD / - SD/ - (P.K.BANSAL) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 TH MARCH, 2017 . VSSGB / - COPY TO: 1 . THE ASSESSEE. ( I ) ANDHRA BANK, BELAGAVI BRANCH ( II ) STATE BANK OF INDIA , ADB BRANCH ( III ) STATE BANK OF INDIA, MAIN BRANCH ( IV ) STATE BANK OF INDIA, SME BRANCH ( V ) SYNDICATE BANK, MARUTI GALLI BRANCH ( VI ) SYNDICATE BANK, BHAGYA NAGAR BRANCH ( VII ) SYNDICATE BANK, SHAHAPUR BRANCH ( VIII ) CORPORATION BANK, KLS GCC BRANCH ( IX ) CORPORATION BANK, SAMADEVI GALLI BRANCH ( X ) CORPORATION BANK, NEHRU NAGAR BRANCH 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A), 5 . THE D.R. 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI