ITO, New Delhi v. Director General Of Employment, Training, New Delhi

ITA 3698/DEL/2011 | misc
Pronouncement Date: 21-02-2012 | Result: Dismissed

Appeal Details

RSA Number 369820114 RSA 2011
Assessee PAN RUARY2011A
Bench Delhi
Appeal Number ITA 3698/DEL/2011
Duration Of Justice 6 month(s) 19 day(s)
Appellant ITO, New Delhi
Respondent Director General Of Employment, Training, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 21-02-2012
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 21-02-2012
Date Of Final Hearing 21-02-2012
Next Hearing Date 21-02-2012
Assessment Year misc
Appeal Filed On 02-08-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI B BENC H BEFORE SHRI R.P. TOLANI JM & SHRI A.N. PAHUJA AM ITA NO.3698/DEL/2011 ASSESSMENT YEAR:2008-09 INCOME TAX OFFICER WARD 49(4) ROOM NO. 402 LAXMI NAGAR NEW DELHI V/S . DIRECTOR GENERAL OF EMPLOYMENT TRAINING MINISTRY OF LABOUR & EMPLOYMENT 2 & 4 SHRAM SHAKTI BHAWAN NEW DELHI [TAN : DELD08493 C] (APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI PRADEEP KUMAR DR DATE OF HEARING 21-02-2012 DATE OF PRONOUNCEMENT 21-02-2012 O R D E R A.N.PAHUJA:- THIS APPEAL FILED ON 2ND AUGUST 2011 BY THE REVENU E AGAINST AN ORDER DATED 26 TH MAY 2011 OF THE LD. CIT(A)-XXX DELHI RAISES THE FOLLOWING GROUND:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW THE LEARNED CIT(A) HAS ERRED IN:- 1) DELETING THE DEMAND RAISED ON ACCOUNT OF INTERES T OF ` ` 85 447/- CHARGED U/S 201(1A) ON SHORT DEDUCTION OF TAX AT SOURCE ON THE PAYMENT MADE TO PROFESSIONAL BY HOLDING THAT THE SAME WAS NOT INTENTIONAL. 2) IN INTERPRETING THE JUDGMENT OF HONBLE SUPREME COURT IN THE CASE OF M/S HINDUSTAN COCA COLA BEVERAGES (P) LTD. AS NOWHERE IN THE JUDGMENT HAS IT BEEN HELD THAT IF THE DEDUCTEE HAS PAID ADVANCE TAX THEN NO INTEREST U/S 201(1A) CAN BE CHARGED. I F FACT THE JUDGMENT HOLDS THAT THE LIABILITY U/S 201( 1A) REMAIN UNALTERED. ITA N O.3698 /DEL./2011 2 2. AT THE OUTSET WE FIND THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE IS MERELY ` 85 447/- I.E. BELOW THE LIMIT OF RS.3 LAKHS STIPULATED BY THE CBDT IN THEIR INSTRUCTION NO.3/20 11 DATED 9 TH FEBRUARY 2011. THE LD. DR APPEARING BEFORE US COULD NOT POI NT OUT THAT THE CASE FALLS WITHIN ANY OF THE FOLLOWING EXCEPTIONS I N THE AFORESAID CBDT INSTRUCTION : A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVIS IONS OF AN ACT OR RULE ARE UNDER CHALLENGE OR (B) WHERE BOARDS ORDER NOTIFICATION INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS B EEN ACCEPTED BY THE DEPARTMENT. 3. SINCE THE AFORESAID INSTRUCTION DATED 9.2.20 11 ITSELF CLARIFIES IN PARA 11 THAT THIS WILL APPLY TO APPEALS FILED ON O R AFTER 9TH FEBRUARY 2011 AND APPEAL IN THE INSTANT CASE HAS BEEN FILED ON 2.8.20 11 IN VIOLATION OF THE SAID INSTRUCTION WE HAVE NO ALTERNATIVE BUT TO DISMIS S THIS APPEAL OF THE REVENUE IN LIMINE. SD/- SD/- R.P. TOLANI) (A.N. PAHUJA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) NS COPY OF THE ORDER FORWARDED TO :- 1. INCOME TAX OFFICER WARD 49(4) NEW DELHI. 2. DIRECTOR GENERAL OF EMPLOYMENT TRAINING MINIS TRY OF LABOUR & EMPLOYMENT 2 & 4 SHRAM SHAKTI BHAWAN NEW DELHI . 3. CIT CONCERNED. 4. CIT(A)-XXX NEW DELHI 5. DR ITAT B BENCH NEW DELHI 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT DELHI ORDER PRONOUNCED IN OPEN COURT