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TMI Blog2016 (9) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ct tax at source. Reading together of section 201(1) and proviso to section 201(1) of the Act clarify that (a) that there shall be failure to withhold tax at source and (b) in addition to that failure, the recipient of the income has also failed to pay the tax directly. (3) The learned Respondent is not justified in not affording reasonable opportunity to the appellant to produce the copies of return filed by the licensee. The learned Respondent also failed to consider some of the copies of Return of Income filed by the licensee. (4) That the learned Respondent ought to have considered the following facts: (a) That Respondent failed to appreciate the fact that some of the licensee to whom parking lot were allotted filed their Return of Income and acknowledged that the receipts from parking lot as their income which is accepted by the department and in such a cases the appellant cease to be assessee in default. (b) That the Respondent failed to appreciate that the onus is on the revenue to demonstrate that the taxes have not been recovered from the person to whom parking lot was awarded and they are the primarily liability to pay tax. There is no mention step taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an assessee in default without laying due emphasis on limitation. Section 201 of the Act does not prescribe any limitation period for the assessee declared as an assessee in default. If no period of limitation is prescribed, a statutory authority must excise its jurisdiction within reasonable period. (7) That the learned Respondent has failed to appreciate that the proceeding under section 206C is also assessment proceeding and for re-assessment the AO should record the reason and issue notice under section 148 of the IT Act. APPEAL FEE (8) That as per Sec 253(6)(d) an appeal made, be accompanied by a fee of Rs. 500/ - where the subject matter of appeal relates to any matter other than those specified in clause (a), (b) and (c) of the said section. The appellant has paid the appeal fee of Rs. 500/ - by challan. LIMITATION (9) That as per section 253(3) of the Income tax Act the appeal to the Appellate Tribunal shall be made within Sixty days from the date of receipt of order. The appellant received the order on 5-10-2015 and as per the provisions of Act the appeal should be filed on or before 4.12.2015. The appellant is filing the appeal today. PRAYER (10) W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee as the assessee in default under Section 206C of the Act. The Assessing Officer computed the tax liability @ 2% of the total receipts and interest @ 1% per month as per Section 201(1A) of the Act. The assessee challenged the action of the Assessing Officer before the CIT (Appeals) but could not succeed. 4. Before us, the learned Authorised Representative of the assessee has submitted that the spot verification was done on 16.1.2013 and the details pertaining to the earlier year was called for by the Assessing Officer giving very short period of time to the assessee to collect necessary details from the earlier licensees who had already left the parking lots. Thus the learned Authorised Representative has pleaded that the assessee was not given a proper opportunity to collect the information about the tax paid by the licensees and to produce before the Assessing Officer. He has explained that since the information pertains to six years and out of which five years are prior year for which it was not easy to trace out the persons operating the parking lots and collect the information about the tax paid by those persons. The learned Authorised Representative pleaded fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of mineral oil. Explanation 2.-For the purposes of Explanation 1, "mineral oil" includes petroleum and natural gas." 7. Therefore in case of default on the part of the assessee to collect tax or the payment of tax by the licensee on the income from parking lots the assessee being responsible for collection of tax is liable to pay the tax being the assessee in default. In this case the spot verification was done on 16.1.2013 and thereafter the Assessing Officer issued show cause notice and reminder as under : " Since it was apparent from the reply and figures given by the deductor that no TCS was collected a show cause notice as to why action under Sections,206(C) of the Income Tax Act, 1961, should not be taken against the Sr. Divisional Commercial Manager, SW Railway, for the above default of not collecting tax was issued and serve don 15.2.2013. Since there was no response, the same was reminded through a letter issued and served on 28.2.2013. further, the office was also telephonically contacted several times and requested to make their submissions, if any, in response to the show cause notice issued. There was no reply to any of the above. On telephonic reminder ..... X X X X Extracts X X X X X X X X Extracts X X X X
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