State bank Of India, Chabdpur,, Pratapgarh v. CIT,, Allahabad

ITA 304/ALLD/2014 | 2011-2012
Pronouncement Date: 30-04-2015 | Result: Allowed

Appeal Details

RSA Number 30420714 RSA 2014
Assessee PAN ALDSO1276C
Bench Allahabad
Appeal Number ITA 304/ALLD/2014
Duration Of Justice 11 month(s) 21 day(s)
Appellant State bank Of India, Chabdpur,, Pratapgarh
Respondent CIT,, Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 30-04-2015
Assessment Year 2011-2012
Appeal Filed On 09-05-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NOS. 303 & 304/ALLD/2014 ASSESSMENT YEARS: 2010-11 & 2011-12 STATE BANK OF INDIA CHANDPUR VISHWANATH GANJ PRATAPGARH PAN/TAN:-ALDSO1276C VS. ITO (TDS) ALLAHABAD RANGE ALLAHABAD UTTAR PRADESH (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 28.04.2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER D. KARUNAKARA RAO AM: THERE ARE TWO APPEALS UNDER CONSIDERATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) ALLAHABAD DATED 17.01.2014 FOR THE A.YS. 2010-11 & 2011- 12. 2. BRIEFLY STATED THE RELEVANT FACTS OF THE CASE A RE THAT TDS OFFICER PASSED ORDERS U/S 201(1) AND 201(1A) OF THE ACT FOR THESE TWO YEARS RAISING THE DEMAND OF RS.8 48 600/- FOR THE A.Y. 2010-11 AND RS.41 390/- FOR THE A.Y. 2011-12. IT IS A CLAIM OF THE TDS OFFICER THAT THERE IS SHORT PAYMEN T OF TAX. DURING THE FIRST APPELLATE PROCEEDINGS ASSESSEE SUBMITTED THAT THE SAID ORDER S WERE PASSED BY THE TDS OFFICERS WITHOUT GOING INTO THE RECORDS. OTHERWISE THERE WAS NONE TO REPRESENT THE ASSESSEE BEFORE THE LD. CIT(A) PROPERLY. BEFORE US IT IS SUBMISSION OF THE ASSESSEE THAT THE TDS IN QUESTION WAS PROPERLY DEDUCTED AND DEPOSITED TO THE GOVERNMENT ACCOUNT. THEREFORE THERE IS NO DEFAULT ATTRACT TO THE PROVISION OF SECTIONS 201(1) AND 201(1A) OF THE ACT. THE LD. CIT(A) FINALIZED TH ESE TWO APPEALS DISMISSING WITHOUT APPRECIATING THE FACTS. LD. CIT(A) CONFIRME D THE DEMAND RAISED BY THE TDS OFFICER UNFAIRLY. ITA NOS. 303 & 304/ALLD/2014 ASSESSMENT YEARS: 2010-11 & 2011-12 2 3. BEFORE US ALSO THERE WAS NONE REPRESENT THE APPE ALS. HOWEVER WITH THE HELP OF THE LD. DR WE HEARD THE CASES AND FIND THAT THE ORDERS OF THE TDS OFFICERS AND THAT OF THE LD. CIT(A) CANNOT BE DESCRIBED AS SPEA KING ORDERS AS THEY FAILED TO APPRECIATE THE FACTS WITH DETAILS RELATING TO THE A LLEGED SHORT PAYMENTS BY THE ASSESSEE. IN OUR OPINION THESE ORDERS SHOULD BE RE MANDED TO THE FILE OF THE AO FOR FRESH ADJUDICATION AND FINALIZATION OF ISSUED BY PA SSING A SPEAKING ORDERS AFTER HEARING THE ASSESSEE. ACCORDINGLY GROUND RAISED BY ASSESSEE IN BOTH APPEALS ARE ALLOWED FOR STATISTICAL PURPOSE. 4. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 30.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.