Vijaya Nank,, Allahabad v. ITO(TDS),, Allahabad

ITA 121/ALLD/2014 | 2008-2009
Pronouncement Date: 29-04-2015 | Result: Allowed

Appeal Details

RSA Number 12120714 RSA 2014
Assessee PAN AAACV4791J
Bench Allahabad
Appeal Number ITA 121/ALLD/2014
Duration Of Justice 1 year(s) 25 day(s)
Appellant Vijaya Nank,, Allahabad
Respondent ITO(TDS),, Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 29-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 29-04-2015
Assessment Year 2008-2009
Appeal Filed On 03-04-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH: ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AND SHRI C. N. PRASAD JUDICIAL MEMBER I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 ASSESSMENT YEAR : 2008-09. VIJAYA BANK VS. ITO (TDS) BELI ROAD ALLAHABAD. ALLAHABAD. PAN:/ TAN: AAACV4791J (APPELLANT) (RESPONDENT) ASSESSEE BY: SH. NONE. REVENUE BY:-SH. UMESH PATHAK SR. DR. DATE OF HEARING: 21/04/2015 DATE OF PRONOUNCEMENT: 29/04/2015 ORDER PER C. N. PRASAD: ALL THESE APPEALS ARE FILED BY THE ASSESSEE VIJAYA BANK ALLAHABAD AGAINST THE ORDERS OF THE LD. CIT(A) ALLAHABAD DA TED 04.11.2013 ARISING OUT OF THE ORDERS PASSED BY ITO (TDS) U/S 201(1)/20 1(1A). THOUGH NOTICE WAS ISSUED NONE PRESENT ON BEHALF OF THE ASS ESSEE NOR ANY LETTER WAS FILED SEEKING ADJOURNMENT. THUS WE PROCEED TO D ISPOSE OF APPEALS ON HEARING THE LD. DR FOR THE REVENUE. 2. THE LD. DR SUBMITS THAT AO PASSED ORDER U/S 201( 1) AND 201(1A) AS THE ASSESSEE DID NOT REMIT THE TDS INTO THE GOVE RNMENT ACCOUNT IN SOME INSTANCES AND THERE WAS A SHORT DEDUCTION OF T DS BY THE ASSESSEE I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 2 IN SOME OTHER INSTANCES. ASSESSEE PREFERRED APPEALS BEFORE THE LD. CIT(A) AND IT WAS CONTENDED THAT ASSESSEE DEDUCTED TDS AND REMITTED INTO GOVERNMENT ACCOUNT WITHIN TIME AND THERE WAS A WRONG MENTION OF CHALLAN NUMBER IN THE QUARTERLY STATEMENTS FILED WI TH RESPECT TO SHORT DEDUCTION. IT WAS THE SUBMISSION OF THE ASSESSEE TH AT THERE WAS NO SHORT DEDUCTION AS CONCLUDED BY THE ITO (TDS) AND IT WAS ONLY DUE TO CLERICAL MISTAKE IN E-FILLING OF TDS RETURN THERE APPEARED S HORT DEDUCTION. ASSESSEE FURTHER CONTENDED THAT SHORT DEDUCTION HAS BEEN FULLY DEPOSITED AND ADJUSTED IN FINAL TAX LIABILITY OF DEDUCTEES. 3. IT WAS ALSO STATED THAT DECLARATIONS REGARDING M ISTAKE ALSO FILED. HOWEVER THE LD. CIT(A) COULD NOT CONVINCE WITH SUB MISSIONS SUSTAINED THE ORDERS OF THE AO. WE HAVE GONE THROUGH THE ORDE RS OF THE LOWER AUTHORITIES SUBMISSIONS MADE BY THE ASSESSEE BEFOR E THE LOWER AUTHORITIES AND CONTENTION OF THE AO. ON GOING THRO UGH THE ORDERS OF LOWER AUTHORITIES WE FIND THAT THE ISSUE HAS NOT BE EN PROPERLY ADDRESSED. THE SUBMISSIONS OF THE ASSESSEE WERE NOT PROPERLY A PPRECIATED. IT WAS THE SUBMISSION OF ASSESSEE THAT TAX HAS BEEN DEDUCT ED AND PAID INTO GOVERNMENT ACCOUNT WITHIN TIME. THEREFORE ASSESSEE CANNOT BE CALLED FOR TO PAY ONCE AGAIN FOR THE TECHNICAL MISTAKE IN FILI NG THE STATEMENTS. 4. SIMILARLY WHEN THE TDS DEDUCTION WAS MADE GOOD BY THE DEDUCTEES THERE IS NO JUSTIFICATION IN CALLING UPON THE ASSESSEE TO REMIT I.T.A .NOS.-121 & 126 TO 128/ALLD/2014 3 THE SAME ONCE AGAIN. THESE CONTENTIONS WERE NOT CON SIDERED BY THE LOWER AUTHORITIES. IN THE CIRCUMSTANCES WE SET ASID E ALL THESE ISSUES IN ALL THESE APPEALS TO THE FILE OF THE AO TO LOOK INTO TH E MATTER AFRESH AFTER CONSIDERING THE SUBMISSIONS AND EVIDENCES FROM THE ASSESSEE AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON29/04/2015. SD/- SD/- ( D. KARUNAKARA RAO ) (C. N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/04/2015 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR