M/s. Oriental Bank of Commerce, JAIPUR v. DEPUTY COMMISSIONER OF INCOME TAX (TDS), Jaipur

ITA 1474/JPR/2018 | 2011-2012
Pronouncement Date: 22-11-2019 | Result: Allowed

Appeal Details

RSA Number 147423114 RSA 2018
Assessee PAN AAACO0191M
Bench Jaipur
Appeal Number ITA 1474/JPR/2018
Duration Of Justice 11 month(s) 1 day(s)
Appellant M/s. Oriental Bank of Commerce, JAIPUR
Respondent DEPUTY COMMISSIONER OF INCOME TAX (TDS), Jaipur
Appeal Type Income Tax Appeal
Pronouncement Date 22-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 22-11-2019
Date Of Final Hearing 12-03-2019
Next Hearing Date 12-03-2019
Last Hearing Date 18-02-2019
First Hearing Date 18-02-2019
Assessment Year 2011-2012
Appeal Filed On 21-12-2018
Judgment Text
VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES (SMC) JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 1474/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 VK;DJ VIHY LA -@ ITA NO. 1477/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2012-13 VK;DJ VIHY LA -@ ITA NO. 1481/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2013-14 VK;DJ VIHY LA -@ ITA NO. 1482/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 VK;DJ VIHY LA -@ ITA NO. 1490/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2016-17 ORIENTAL BANK OF COMMERCE RAJASTHAN KHADI & GRAM BOARD JLN MARG JAIPUR. CUKE VS. D.C.I.T.(TDS) JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AAACO 0191 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJEEV SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA A.M. THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-3 JAIPUR DATED 23/10/2018 FOR THE A.YS. 2011-12 TO ITA 1474/JP/2018 WITH 4 ORS. ORIENTAL BANK OF COMMERCE VS DCIT (TDS) 2 2014-15 & 2016-17 RESPECTIVELY IN THE MATTER OF ORDER PASSED U/S 201(1) AND 201(1A) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). 2. AT THE OUTSET THE LD AR OF THE ASSESSEE HAS PLACED ON RECORD THE ORDER OF THIS TRIBUNAL IN ASSESSEES OWN CASE FOR THE A.Y. 2010-11 TO 2014-15 AND 2016-17 DATED 23/04/2019 WHEREIN UNDER SIMILAR FACTS AND CIRCUMSTANCES THE MATTERS WERE RESTORED BACK TO THE FILE FOR THE LD. CIT(A) FOR DECIDING ON MERITS. 3. I HAVE HEARD THE RIVAL CONTENTIONS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE ORDER OF THE TRIBUNAL DATED 23/04/2019 AND FOUND THAT THERE WAS DELAY IN FILING APPEALS BEFORE LD. CIT(A) AND THAT THE LD. CIT(A) HAD DISMISSED THESE APPEALS AS FILED BY THE ASSESSEE BY NOT CONDONING THE DELAY. WE FOUND THAT IN ASSESSEES OWN CASE (IN ITA NOS.1471 1475 1476 1480 1483 1485 TO 1487 & 1489/JP/2018 FOR THE A.YS 2010-11 TO 2016-17) THE TRIBUNAL HAS CONSIDERED THE SIMILAR SITUATION VIDE ITS ORDER DATED 26-03-2019 WHICH READS AS UNDER:- THESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE DIFFERENT ORDERS OF THE LD.CIT(A)-3 JAIPUR DATED 23/10/2018 24/10/2018 AND 22/10/2018 RESPECTIVELY FOR THE A.Y. 2010-11 TO 2016-17 IN THE MATTER ORDER PASSED U/S 201(1) AND 201(1A) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). ITA 1474/JP/2018 WITH 4 ORS. ORIENTAL BANK OF COMMERCE VS DCIT (TDS) 3 2. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS AND CIRCUMSTANCES IN ALL THE CASES ARE SAME WHEREIN THE LD. CIT(A) DID NOT CONDONE THE DELAY IN FILING THE APPEAL BEFORE THE LD. CIT(A) AND DISMISSED THE APPEALS ON THE GROUND OF DELAY IN FILING WITHOUT GOING INTO THE MERITS OF THE CASE. 3. FROM THE RECORD I FOUND THAT THE ASSESSEE IS A GOVERNMENT BANK ENGAGED IN BANKING ACTIVITIES. THE ASSESSEE USED TO TAKE DEPOSITS FROM THE CUSTOMERS AND GIVE LOANS AND OTHER BANKING SERVICES TO ITS CUSTOMERS. THE ASSESSING OFFICER FOUND THAT THE ASSESSEE HAS NOT DEDUCTED TDS ON INTEREST PAYMENT EXCEEDING BASIC LIMIT. IT WAS CONTENDED BEFORE THE ASSESSING OFFICER THAT THE CUSTOMERS TO WHOM THE INTEREST WAS PAID HAVE DULY FILLED FORM 15G/15H THEREFORE THE BANK DID NOT DEDUCT TAX. HOWEVER THE ASSESSING OFFICER FOUND THAT THE AGGREGATE INTEREST IN THE FINANCIAL YEAR EXCEEDED THE BASIC EXEMPTION LIMIT AS PER INCOME TAX ACT FOR FILING RETURN U/S 139(1) OF THE ACT AND STILL NO TDS WAS DEDUCTED. THE ASSESSING OFFICER TREATED THE ASSESSEE IS IN DEFAULT U/S 201(1) AND 201(1A) OF THE ACT. AGAINST THE ORDER OF THE ASSESSING OFFICER THE ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A) WHICH WAS DELAYED. 4. IT WAS SUBMITTED BEFORE THE LD. CIT(A) THAT THE BANKING COMPANY HAVING BRANCHES VISE SEPARATE TDS NO. AND THEREFORE THE DEMAND NOTICE WAS RECEIVED AT BRANCH ADDRESS. BRANCH STAFF AND BRANCH MANAGER ARE GENERALLY NOT AWARE ABOUT INTRICACIES AND PROCEDURAL ASPECTS OF INCOME TAX ASSESSMENT. EVEN THEY HAVE NO IDEA REGARDING FILING OF APPEAL WITHIN A 30 DAYS OF RECEIVING OF ORDER THEREFORE DID NOT NOTE THE DATE OF RECEIVING OF ORDER. MOREOVER THE CONCERNED OFFICER AT THE BRANCH WAS TRANSFERRED SHORTLY AFTER WHICH LED TO OBLIVION TOWARDS THE MATTER. FURTHERMORE THE NOTICE WAS RECEIVED ON 11.10.2017 FOR DEPOSIT OF DEMAND OR OTHERWISE ATTACHMENT OF BANK ACCOUNTS AND THEN THE MATTER WAS BROUGHT UNDER CONSIDERATION OF SENIOR OFFICER AT H.O. LEVEL. SENIOR OFFICER AT THE H.O. LEVEL REQUESTED TO THE CONCERNED INCOME TAX OFFICER FOR ASSESSMENT ORDER AND CERTIFIED COPY OF THE SAME WAS RECEIVED TO BRANCH ON 12.01.2018. FINALLY BRANCH WAS ADVISED TO FILING OF APPEALS BEFORE RESPECTIVE COMMISSIONER OF INCOME TAX (APPEALS). ITA 1474/JP/2018 WITH 4 ORS. ORIENTAL BANK OF COMMERCE VS DCIT (TDS) 4 5. IT WAS ALSO SUBMITTED THAT THE BANK DID NOT DERIVE ANY BENEFIT FROM DELAY IN FILING OF APPEALS; RATHER IT SUFFERED AS SERIOUS RISK OF HIGH HANDED DEMAND. IT IS SUBMITTED THAT THE JUDICIARY IS RESPECTED ON ACCOUNT OF ITS POWER TO PROVIDE JUSTICE AND NOT FOR CONDONING INJUSTICE ON TECHNICAL GROUNDS. THE JUDICIARY IS CAPABLE AND IS EXPECTED TO DO SO OF REMOVING TECHNICAL DIFFICULTIES IN THE INTEREST OF JUSTICE. 6. THE LD. CIT(A) DID NOT CONVINCE WITH THE REASONS FOR DELAY FILING OF APPEALS ACCORDINGLY HE DISMISSED THE APPEALS ON THE GROUND OF DELAY WITHOUT GOING INTO THE MERITS OF THE CASE. 7. I HAVE HEARD THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE REASONS FOR DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A). I FOUND THAT THERE WAS SUFFICIENT REASON FOR DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A). THE HON'BLE SUPREME COURT IN THE CASE OF COLLECTOR LAND ACQUISITION VS MST. KATIJI (1987) 167 ITR 471 AND ALSO THE HONBLE MUMBAI HIGH COURT IN THE CASE OF SUNIL CHANDRA VOHRA VS ACIT (2009) 32 SOT 365 (MUM) HAVE HELD THAT FOR SUBSTANTIAL INTEREST OF JUSTICE TECHNICAL DELAY SHOULD BE IGNORED. APPLYING THE PROPOSITIONS OF LAW LAID DOWN IN THE ABOVE JUDICIAL PRONOUNCEMENTS TO THE FACTS OF THE INSTANT CASE I FOUND THAT THERE WAS SUFFICIENT REASONS FOR DELAY IN FILING THE APPEALS BEFORE THE LD. CIT(A) THEREFORE IN THE SUBSTANTIAL INTEREST OF JUSTICE I CONDONE THE DELAY IN FILING THE APPEALS AND THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR DECIDING THE MATTER AFRESH AS PER LAW IN TERMS OF PROVISIONS OF SECTION 250(6) OF THE ACT. 8. IN THE RESULT ALL THE NINE APPEALS OF THE ASSESSEE ARE ALLOWED IN PART FOR STATISTICAL PURPOSES IN TERMS INDICATED HEREINABOVE. 4. AS THE FACTS AND CIRCUMSTANCES IN ALL THE APPEALS ARE PARA MATERIA RESPECTFULLY FOLLOWING THE SAID TRIBUNAL ORDER DATED 26-03-2019 IN ASSESSEES OWN CASE SUPRA AS NARRATED ABOVE WE CONDONE THE DELAY AND THE MATTER IS RESTORED BACK TO THE FILE OF THE CIT(A) FOR DECIDING THE MATTER AFRESH ON MERITS/MATERIAL AVAILABLE ON RECORD. ITA 1474/JP/2018 WITH 4 ORS. ORIENTAL BANK OF COMMERCE VS DCIT (TDS) 5 5. IN THE RESULT ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND NOVEMBER 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22 ND NOVEMBER 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- ORIENTAL BANK OF COMMERCE JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T.(TDS) JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR ITAT JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1474 1477 1481 1482 & 1490/JP/2018) VKNS'KKUQLKJ @ BY ORDER LGK;D IATHDKJ @ ASST. REGISTRAR