Amit Kishorchandra Sheth,, RAJKOT-GUJARAT v. The Income Tax Officer, TDS-1,, RAJKOT-GUJARAT

ITA 577/RJT/2012 | 2009-2010
Pronouncement Date: 18-10-2013 | Result: Allowed

Appeal Details

RSA Number 57724914 RSA 2012
Assessee PAN AFXPS0629D
Bench Rajkot
Appeal Number ITA 577/RJT/2012
Duration Of Justice 11 month(s) 27 day(s)
Appellant Amit Kishorchandra Sheth,, RAJKOT-GUJARAT
Respondent The Income Tax Officer, TDS-1,, RAJKOT-GUJARAT
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 18-10-2013
Date Of Final Hearing 17-10-2013
Next Hearing Date 17-10-2013
Assessment Year 2009-2010
Appeal Filed On 22-10-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH RAJKOT .. .. BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. S RIVASTAVA AM ITA NOS. 577 & 578/RJT/2012 / ASSESSMENT YEAR : 2009-10 AMIT KISHORCHANDRA SHETH SHETH CONSTRUCTION PRAMUKHSWAMY ARCADE RAJKOT PAN : AFXPS 0629 D ( / APPELLANT) INCOME-TAX OFFICER TDS-1 RAJKOT / RESPONDENT ! ' #$ / ASSESSEE BY SHRI D. M. RINDANI CA % ! ' #$ / REVENUE BY SHRI VILASH V. SHINDE DR # & ' ! ( / DATE OF HEARING 17.10.2013 ) ! ( / DATE OF PRONOUNCEMENT 18.10.2013 / ORDER .. / T. K. SHARMA J. M. : THESE TWO APPEALS FILED BY THE ASSESSEE ARE AGAINST TWO SEPARATE ORDERS OF THE CIT (A)-II RAJKOT FOR THE ASSESSMENT YEAR 2009-10. BOTH THESE APPEALS WERE H EARD ON THE SAME DATE ARGUED BY COMMON REPRESENTATIVE; THEREFORE THESE AR E BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. THE GROU NDS OF APPEAL RAISED BY THE ASSESSEE IN ITS APPEAL ARE AS UNDER :- ITA NO.577/RJT/2012 THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I I RAJKOT HAS ERRED IN DISMISSING THE APPEAL AND WHEREBY UPHOLDING THE ORDER PASSED UNDER SEC. 201(1)/201(1A) OF THE ACT CHARGING INTEREST OF RS.1 50 200/- IS UNWARRANTED UNJUSTIFIED AND BAD IN LAW. ITA NO.578/RJT/2012 THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-I I RAJKOT HAS ERRED IN DISMISSING THE APPEAL AND WHEREBY UPHOLDING THE ORDER PASSED UNDER SEC. 201(1)/201(1A) OF THE ACT CHARGING INTEREST OF RS.90 190/- IS UNWARRANTED UNJUSTIFIED AND BAD IN LAW. 2. AT THE TIME OF HEARING BEFORE US ON BEHALF OF T HE ASSESSEE SHRI D. M. RINDANI CA APPEARED AND POINTED OUT THAT THE ASSES SEE HAS DEDUCTED THE TAX AT 577 & 578-RJT-2012 - SHRI AMIT K SHETH 2 SOURCE AT CORRECT RATES AND THERE IS NO SHORT DEDUC TION IN RESPECT TO PAYMENT MADE TO VARIOUS PARTIES. HE FURTHER SUBMITTED THAT THE DEMAND IN QUESTION WAS CREATED DUE TO THE MISTAKE OF THE ASSESSEE BY MENTI ONING WRONG PAN/CHALLAN DETAILS AT THE TIME OF FILING OF ORIGINAL STATEMENT S OF TDS. HE FURTHER SUBMITTED THAT THE NOW THE ASSESSEE WAS FILED REVISED STATEME NTS OF TDS AND ALSO ISSUED REVISED FORM 16A WITH CORRECTED PAN/CHALLAN DETAILS ; THEREFORE NOW TDS RECOVERY CANNOT BE MADE ON ACCOUNT OF SHORT DEDUCTI ON OF TAX AT SOURCE / INTEREST ON ACCOUNT OF SHORT DEDUCTION. HE FURTHER SUBMITTED THAT THE ASSESSING OFFICER BE ASKED TO VERIFY THE SAME AND THEREAFTER PASS NECESS ARY RECTIFICATION ORDER. 3. THE LD DEPARTMENTAL REPRESENTATIVE APPEARED ON BEHALF OF THE REVENUE COULD NOT CONTROVERT THE AFORESAID SUBMISSION MADE BY THE LD COUNSEL OF THE ASSESSEE. 4. KEEPING IN VIEW OF THE AVERMENTS MADE BY THE LD COUNSEL OF THE ASSESSEE THE CONTROVERSY INVOLVED IN BOTH THE APPEALS ARE RE STORED TO THE FILE OF THE ASSESSING OFFICER WHO WILL MAKE NECESSARY VERIFICA TION AND IF CONTENTIONS OF THE ASSESSEE ARE FOUND CORRECT HE WILL RECTIFY THE DEM AND IN QUESTION DISPUTED BEFORE US IN BOTH THE APPEALS. OF COURSE BEFORE PA SSING A FRESH ORDER IN THIS REGARD THE ASSESSING OFFICER WILL PROVIDE AN OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE AND IN TURN THE ASSESSEE SHALL FURNISH ALL NECESSARY EVIDENCE IN SUPPORT OF THE CONTENTION RAISED BEFORE US. 5. IN THE RESULT BOTH THE APPEALS FILED BY THE ASS ESSEE ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER PRONOUNCED IN OPEN COURT ON THE DATE MEN TIONED HEREINABOVE. SD/- SD/- ( *.$. % D. K. SRIVASTAVA ) ( .$. -. / T. K. SHARMA) $( #/% / ACCOUNTANT MEMBER #/% /JUDICIAL MEMBER /$- 0/1/ ORDER DATE 18.10.2013 /RAJKOT *BT 577 & 578-RJT-2012 - SHRI AMIT K SHETH 3 !'# $%'& / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT- AMIT KISHORCHANDRA SHETH SHETH CONST RUCTION PRAMUKHSWAMY ARCADE RAJKOT 2. / RESPONDENT- INCOME-TAX OFFICER TDS-1 RAJKOT 3. #141 & 5 / CONCERNED CIT(TDS) RAJKOT 4. & 5 - / CIT(A)-II RAJKOT 5. 9:; / DR ITAT RAJKOT 6. ;* => / GUARD FILE. /$- #$ / BY ORDER TRUE COPY PRIVATE SECRETARY ITAT RAJKOT