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TMI Blog2023 (9) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... verification of facts emanating from such additional evidence. Under such circumstances, without going into the merits of the issues, with the concession of Departmental representative, after fair agreement by both the parties to restore the issues back to the files of AO for verification as well as examination of evidences furnished before us, which were not available before the lower authorities for their perusal, thus, in the interest of substantial justice, we find it appropriate to restore the issues back to the files of AO for re-adjudication of the same afresh. Assessee shall be provided with reasonable opportunity of being heard, liberty is granted to the assessee to furnish all such information/evidences which are necessary / significant in deciding the issues and to assist the proceedings before the Learned AO, failing which Learned AO would be at liberty to decide the issue in accordance with law. - SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER For the Appellant: Shri Veekaas S Sharma, C.A. For the Respondent: Shri Satya Prakash Sharma, Sr. D.R. ORDER PER ARUN KHODPIA, ACCOUNTANT MEMBER: These three appeals filed by the Assessee are direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned ITO (TDS), Bhilai has erred on facts and in law in treating the assessee as assessee in default in respect of sum of Rs. 64,824/- without appreciating that the said deducteee / payee has discharged the income tax liability due thereon and has filed the return of income without considering the provisions of Section 4,191,202 and 205 of the Income Tax Act, 1961. 5. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal. ITA No.34/RPR/2020 for A.Y. 2012-13 : 1. On the facts and in the circumstances of the case, the Learned ITO (TDS), Bhilai has erred on facts and in law in treating the assessee as assessee in default in respect of sum of Rs. 8,14,693/- paid to M/s Mohan Caterers on account of catering services, without appreciating the fact that the TDS on said payment amounting to Rs. 8,147/- was paid through the head Office under its TAN JBPD00956E (which already stands deposited by the assessee, credit whereof has not been given) and therefore, the assessee was not liable to deduct TDS under its TAN as they have centralized system of deducting TDS, and Learned CIT(A) is not justified in confirming the order of Learned AO mere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yee has discharged the income tax liability due thereon and has filed the return of income without considering the provisions of Section 4,191, 202 and 205 of the Income Tax Act, 1961. 6. The Appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of Appeal. ITA No.35/RPR/2020 for A.Y. 2012-13 : 1. On the facts and in the circumstances of the case, the Learned ITO (TDS), Bhilai has erred on facts and in law in treating the assessee as assessee in default in respect of sum of Rs. 11,97,645/- paid to Mr. Deepak Kumar Tamrakar, without appreciating the fact that the TDS on said payment amounting to Rs. 11,977/- was paid through the head Office under its TAN JBPD00956E (which already stands deposited by the assessee, credit whereof has not been given) and therefore, the assessee was not liable to deduct TDS under its TAN as they have centralized system of deducting TDS, and Learned CIT(A) is not justified in confirming the order of Learned AO merely due to the reason that quarterly TDS Statement u/s 200(3) did not contain the details or TDS Statement u/s 200(3) was not filed for which penalty u/s 272A(2)(k) is leviable but assessee cannot be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned ITO (TDS), Bhilai has erred on facts and in law in computing the amount payable u/s 201(1) in respect of payment made to M/s Parakh Hardware for purchase of Electrical Items Material amounting to Rs. 40,852/-, as there was no liability to deduct TDS on purchase of goods. Thus, the Learned AO has erred in computing TDS of Rs. 8,170/-(at the rate 20%) and the Learned CIT(A) is not justified in passing non speaking order as the order of Learned CIT(A) is silent on the said issue. 7. Without prejudice to the above, on the facts and in the circumstances of the case, the Learned ITO (TDS), Bhilai has erred on facts and in law in computing the amount payable u/s 201(1) in respect of payment made to M/s Ghanshyam Hotel amounting to Rs. 36,000/- The Learned AO has erred in computing TDS of Rs. 360/-without passing any speaking order on said issue. 8. On the facts and in the circumstances of the case, the Learned ITO (TDS), Bhilai has erred on facts and in law in calculating interest on the aforesaid additions. 9. Without prejudice to the above grounds, on the facts and in the circumstances of the case, the Learned ITO (TDS), Bhilai has erred on facts and in law in treating the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34,011/- 4. The below mentioned documents are constituting 'Additional evidences under Rule 29 r.w.r. 18(4) of the Income-Tax (Appellate Tribunal) Rules 1963 for admission whereof, the assessee is making a humble prayer. 5. List of documents constituting additional evidences: SI. No. Particulars Page No. From To 1. Copy of Revised Quarterly Statement of deduction of tax under sub section (3) of section 200 of the Income Tax 1961 dated 25.06.2021. 1 15 2. Copy of Provisional Receipt in respect of above Revised Quarterly Statement of deduction of tax dated 25.06.2021. 16 16 3. The Affidavit from Shri Praduman Lal Sinha, Block Resource Co-ordinator of appellant during A.Y 2011-12. 17 28 Prayer: In view of aforesaid facts, it is humbly submitted that the said documents may kindly be admitted as additional evidences as the same were directed to be filed by the Hon'ble Bench during the course of last hearing. For, Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Patan ITA No.34/RPR/2020 for A.Y. 2012-13 : Hon'ble Sir, Under instructions from our aforesaid client, we respectfully submit before your honor as under : It is respectfully submitted that the order u/s 201 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal evidences as the same were directed to be filed by the Hon'ble Bench during the course of last hearing. For, Block Resources Coordinator, Rajiv Gandhi Siksha Mission, Patan ITA No.35/RPR/2020 for A.Y. 2012-13 : Hon'ble Sir, Under instructions from our aforesaid client, we respectfully submit before your honor as under : It is respectfully submitted that the order u/s 201 201(1A) of the Income Tax Act, 1961 was passed vide order dated 23.03.2018 determining the total demand payable at Rs. 1,45,701/- details whereof is as under: SI. N. Particulars Amount [in Rs.] a. Total default of tax 53,080/- b. Total interest payable 39,540/- c. Sub Total (a+b) 92,621/- d. Late Filing Fee u/s 234E of the Act 53,080/- e. Total Demand Payable (c+d) 1,45,701/- 2. The appeal filed by the assessee before the Learned Commissioner of Income Tax (Appeals) II. Raipur was partly allowed and levy of late filing fees u/s 234E of Rs. 53,080/- was cancelled vide order dated 13.10.2019. 3. The assessee has preferred the appeal against the impugned order passed by FAA details where of is as under: S. No. Ground No. Amount of alleged default of Tax Relevant page of Assessment Order Ground of Appeal Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n facts and in law in treating the assessee as assessee in default in respect of non-deduction of TDS without appreciating the fact that the TDS on the said payment amounts paid by the head Office of the assessee under its TAN JBPD00956E. Therefore, the assessee was not liable to deduct TDS under its TAN as they centralized system of deducting TDS. Learned CIT(A) is not justified in confirming the order of Learned AO merely due to the reason that quarterly TDS Statement u/s 200(3) did not contain the details or TDS Statement under Sectio 200(3) was not filed for which penalty u/s 272A(2)(k) is leviable but assessee cannot be treated as assessee in default u/s 201 for such failure as the assessee has duly deducted and deposited the TDS, hence, it is prayed that the demand raised may kindly be cancelled. 6. The second issue raised by the assessee was pertaining to deduction of TDS @1% u/s 194C of the Act whereas the same should be @20% when the PAN number of the contractor are not available. It was the contention of the Learned AR that since the assessee has submitted the PAN on a later date, the finding of Learned CIT(A)-II, Raipur was erroneous in confirming the action of Learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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