Branch Manager LIC of India, Bhubaneswar v. ACIT(TDS), Bhubaneswar

ITA 285/CTK/2010 | 2001-2002
Pronouncement Date: 24-01-2011

Appeal Details

RSA Number 28522114 RSA 2010
Assessee PAN AAACL0582H
Bench Cuttack
Appeal Number ITA 285/CTK/2010
Duration Of Justice 5 month(s) 26 day(s)
Appellant Branch Manager LIC of India, Bhubaneswar
Respondent ACIT(TDS), Bhubaneswar
Appeal Type Income Tax Appeal
Pronouncement Date 24-01-2011
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 24-01-2011
Date Of Final Hearing 02-08-2011
Next Hearing Date 02-08-2011
Assessment Year 2001-2002
Appeal Filed On 29-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK () BEFORE . . HONBLE SHRI K.K.GUPTA ACCOUNTANT MEMBER. /AND . . . S HRI K.S.S.PRASAD RAO JUDICIAL MEMBER / I.T.A.NO S . 285 286 287 288 289 290 AND 291/CTK/2010 / ASSESSMENT YEAR S 2001 - 02 2002 - 03 2003 - 04 2004 - 05 2005 - 06 2006 - 07 AND 2008 - 09 BRANCH MANAGER II LIC OF INDIA BHUBANESWAR PAN : AAACL 0582 H - - - VERSUS - ACIT (TDS) BHUBANESWAR. ( /APPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : NONE / FOR THE RESPONDENT: / SHRI A.K.MOHAPATRA DR / ORDER PER BENCH : ALL THESE AP PEALS HAVE BEEN FILED BY THE ASSESSEE RAISING COMMON GROUNDS OF APPEAL AS UNDER: 1. THAT THE IMPUGNED ORDER OF THE ASSESSING AUTHORITY AS WELL AS APPELLATE AUTHORITY IN THE COURT BELOW ARE ILLEGAL ARBITRARY AND WITHOUT ANY APPRECIATION OF JUDICIAL PRONOUNCE MENTS OF HIGH COURTS AND SUPREME COURT FOR WHICH IT IS LIABLE TO BE QUASHED. SET - ASIDE. 2. THAT. THE ASSESSMENT MADE BY THE ASSESSING AUTHORITY U/S 201 FOR THE RESPECTIVE ASSESSMENT YEAR IS BARRED BY TIME AS THE SAME HAS BEEN INITIATED ONLY DURING THE YEAR 2 008 HURRIEDLY WITHOUT AFFORDING ADEQUATE OPPORTUNITY TO PRODUCE RELEVANT BOOKS OF ACCOUNTS AND SATISFACTORY EXPLANATION VIOLATING THE PRINCIPLE OF NATURAL JUSTICE AS OBSERVED BY SUPREME COURT AND OTHER HIGH COURTS. 3. THAT THE PROCEEDINGS UNDER SECTION 201 AND 201(A) HAS BEEN INITIATED UNDER A CONFUSED ASSUMPTION THAT THE CA AND ACA ARE TAXABLE WHEREAS THOSE ARE TAX - TREE INCOMES SUBJECT TO A LIMIT AND COVERED UNDER RULE 2BB OF THE INCOME TAX ACT WHICH ARE REIMBURSABLE EXPENSES LAID OUT WHOLLY NECESSARILY AND EXCLUSIVELY FOR THE PERFORMANCE OF DUTIES. 4. THAT THE LAW IS ELL SETTLED THAT ON THE DATE OF FLING THE TDS RETURN WOULD DETERMINE THE TDS LIABILITY AND ASSESSEE CANNOT BE TREATED AS ASSESSEE IN DEFAULT I.T.A.NOS. 285 286 287 288 289 290 AND 291/CTK/2010 2 RETROSPECTIVELY IN THE ABSENCE OF ANY BONAFIDE FI NDING THAT THE CONDUCT OF THE ASSESSEE WAS NOT FAIR AND HONEST. 5. THAT UNLESS THERE IS AN OBLIGATION ON THE PART O F THE RECIPIENT TO PAY TAX UNDER THE HEAD SALARIES THE OBLIGATION TO DEDUCT TAX UNDER SECTION 192 DOES NOT ARISE. HENCE INITIATION OF PROCE EDINGS U/S.201 AND 201(A) IS BAD AND LIABLE TO BE QUASHED. 6. THAT T HE ASSESSEE U/S. 192 BEING AN OFFICER OF THE LIC OF INDIA WHICH IS A REPUTED PUBLIC SECTOR UNDERTAKING OF GOVT. OF I NDIA BIDE BY THE RULES AND REGULATIONS OF THE GOVT. AND IT CANNOT BE PR ESUMED THAT IT HAD ACTED DELIBERATELY AND INTENTIONALLY NOT DEDUCTED THE TAX AND TO BE PROCEEDED U/S.201 OF THE ACT. 7. OT HER POINTS IF ANY SHALL BE URGED AT THE TIME OF HEARING AS THE LEARNED COMMISSI ONER APPEALS AT CUTTACK HAD DI SCHARGED ONE OF THE BRAN CH OFFICE OF LIC AT CUTTACK FROM THE BURDEN OF 201(A) AND DROPPED THE PROCEEDINGS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE DUE NOTICE. THEREFORE THE SAME ARE DISPOSED OF AFTER HEARING THE LEARNED DR AND GOING THROUGH THE MATERIAL AVAILABLE O N RECORD . 3. AT THE OUTSET THE LEARNED DR SUBMITTED AND WE AGREED THAT THAT AS PER THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF ONGC V. COLLECTOR OF CENTRAL EXCISE [(1992)(104 CTR 31(SC)] CENTRAL GOVERNMENT DEPARTMENTS AND GOVERNMENT UNDERTAKING S WILL HAVE TO TAKE CLEARANCE OF THE HIGH POWER COMMITTEE TO PREFER APPEAL AGAINST EACH OTHER WHICH IN THE PRESENT CASE ADMITTEDLY HAS NOT BEEN OBTAINED BY THE ASSESSEE - APPELLANT. UNDER THE ABOVE CIRCUMSTANCES AND IN ABSENCE OF COD PERMISSION OBTAINED A S YET WE ARE HAVING NO OPTION BUT TO DISMISS THE APPEAL S WITH THE LIBERTY THAT IN CASE THE ASSESSEE - APPELLANT SUCCEEDS IN OBTAINING THE REQUIRED CLEARANCE THEN THE ASSESSEE - APPELLANT MAY APPROACH TRIBUNAL TO GET THE APPEAL S RESTORED FOR ADJUDICATION ON M ERITS. I.T.A.NOS. 285 286 287 288 289 290 AND 291/CTK/2010 3 4 . IN THE RESULT ALL THE APPEALS ARE DISMISSED SUBJECT TO OUR OBSERVATIONS IN THE FOREGOING PARAGRAPH. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 24.01.2011 SD/ - SD/ - (. . ) (K.K.GUPTA) ACCOUNTANT MEMBER. ( . . . ) (K.S.S.PRASAD RAO) JUDICIAL MEMBER () DATE: 24.01.2011 - COPY OF THE ORDER FORWARDED TO: 1. / THE APPELLANT : BRANCH MANAGER II LIC OF INDIA BHUBANESWAR. 2 / THE RESPONDENT: ACIT (TDS) BHUBANESWAR 3. / THE CIT 4. ()/ THE CIT(A) 5. / DR CUTTACK BENCH 6. GUARD FILE . / TRUE COPY / BY ORDER [ ] SENIOR PRIVATE SECRETARY ( ) ( H.K.PADHEE ) SENIOR.PRIVATE SECRETARY.