Sh. Life Insurance Corporation of India (Amroha), Uttar Pradesh v. ITO (TDS), Muradabad

ITA 595/DEL/2013 | misc
Pronouncement Date: 07-10-2013 | Result: Allowed

Appeal Details

RSA Number 59520114 RSA 2013
Assessee PAN AAACL0582H
Bench Delhi
Appeal Number ITA 595/DEL/2013
Duration Of Justice 8 month(s) 7 day(s)
Appellant Sh. Life Insurance Corporation of India (Amroha), Uttar Pradesh
Respondent ITO (TDS), Muradabad
Appeal Type Income Tax Appeal
Pronouncement Date 07-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 07-10-2013
Date Of Final Hearing 07-11-2013
Next Hearing Date 07-11-2013
Assessment Year misc
Appeal Filed On 31-01-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D: NEW DELHI) BEFORE SHRI U.B.S. BEDI JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NOS.595 596 597 & 598/DEL/ 2013 (ASSESSMENT YEARS: 2008-09 2008-09 2009- 10 & 2008-09) LIFE INSURANCE CORPORATION OF INDIA (AMROHA) VS. ITO CIVIL LINES STATION ROAD AMROHA J.P. NAGAR UTTAR PRADESH. UTTAR PRADESH 244 221. (PAN : AAACL0582H) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI C.M. AGARWAL ADVOCAT E RESPONDENT BY : SHRI VI VEK KUMAR DR O R D E R PER BENCH : ALL THESE APPEALS EMANATED FROM THE SEPARATE ORDERS OF THE CIT (APPEALS) BAREILLY DATED 31.10.2012. 2. IN ALL THESE APPEALS THE COMMON ISSUE INVOLVED IS REGARDING DEFAULT IN THE DEDUCTION OF THE TDS AND THE ORDERS MADE BY THE ASS ESSING OFFICER WERE U/S 201(1)/201(1A) OF THE INCOME-TAX ACT 1961. 3. IN THESE APPEALS IT HAS BEEN PLEADED THAT ORDER S OF THE AUTHORITIES BELOW ARE ARBITRARY UNJUST AND AGAINST THE ACTUAL FACTS AND CIRCUMSTANCES OF THE CASE. THE LD. AR PLEADED THAT NO REASONABLE AND PROPER OPPORTUNITY O F BEING HEARD OR TO REBUT WAS PROVIDED TO THE ASSESSEE. HE FURTHER SUBMITTED THAT ASSESSEE HAS PROPERLY DEDUCTED THE TAX AND THERE WAS NO SHORT DEDUCTION/PAYMENT THERE FORE THERE WAS NO LIABILITY TO PAY ANY TAX ON ACCOUNT OF SHORT PAYMENT OR ANY INTEREST THEREUPON. HE FURTHER SUBMITTED ITA NOS.595 TO 598/DEL/2013 2 THAT NO NOTICE WAS ISSUED BY THE ITO (TDS) MORADAB AD. THE CIT (A) HAS GIVEN OPTION TO FILE WRITTEN ARGUMENTS BY E.MAIL AND THE ASSESSEE SENT THE SAME TO THE CTI (A) BUT THE CIT (A) HAS NOT PROPERLY CONSIDERED. TH E CIT (A) HAS ALSO NOT DIRECTED TO DECIDE THE APPLICATION U/S 154 OF THE INCOME-TAX AC T 1961 PENDING BEFORE THE ASSESSING OFFICER FOR RECTIFICATION. THE LD. AR VEH EMENTLY PLEADED THAT THERE WAS NO SHORT DEDUCTION OF TAX THEREFORE THERE WAS NO LIA BILITY TO PAY ANY TAX AND INTEREST THEREUPON. HE ALSO SUBMITTED THAT ASSESSEE HAS ALSO FILED THE EVIDENCES WITH REGARD TO THE PAYMENT OF TAXES ALONG WITH THE APPEALS. HE VEH EMENTLY PLEADED TO SET ASIDE THE ORDER OF THE ASSESSING OFFICER TO VERIFY THE CLAIM OF THE ASSESSEE. FOR THIS PROPOSITION THE LD. DR WAS NOT HAVING ANY SERIOUS OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES. AFTER HEARING WE FIND THAT THIS ISSUE REQUIRES FACTUAL VERIFICATION AT THE LEVEL OF ASSESSING OFFI CER. ASSESSEES CLAIM THAT IT HAS DEDUCTED THE TAX AND PAID THE SAME AS PER LAW THEN IT IS FOR THE ASSESSING OFFICER TO VERIFY THE CLAIM OF THE ASSESSEE. THEREFORE IN THE INTEREST OF JUSTICE AND EQUITY WE DEEM IT APPROPRIATE TO REMAND ALL THE ISSUES RAISED IN THESE APPEALS TO THE FILE OF THE ASSESSING OFFICER FOR NECESSARY VERIFICATION. WE OR DER ACCORDINGLY. THE ASSESSEE SHALL COOPERATE WITH ASSESSING OFFICER AND FILE NECESSARY DETAILS BEFORE HIM/HER ON THE APPOINTED DATE. 5. IN THE RESULT ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THIS 7 TH DAY OF OCTOBER 2013. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 7 TH DAY OF OCTOBER 2013 TS ITA NOS.595 TO 598/DEL/2013 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXVIII NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR/ITAT NEW DELHI