Income Tax Appellate Tribunal - Delhi
Gopal Das Estates & Housing Pvt. Ltd.,, ... vs Department Of Income Tax on 27 September, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH: 'C, DELHI)
Before Shri S. V. Mehrotra, Accountant Member
And
Shri A. D. Jain, Judicial Member
ITA No.3910/Del / 2012
(Assessment Year-2010-11)
ITO Vs. Govt. Co-Ed Secondary School
Ward 50 (5), KG-I/KG-II, Vikash Puri
Delhi. New Delhi
(APPELLANT) (RESPONDENT)
ITA No.3911/Del / 2012
(Assessment Year-2010-11)
ITO Vs. Givo Retail Pvt. LTd.
Ward 50 (5), B-11/8127, Vasant Kunj,
Delhi. New Delhi
(APPELLANT) (RESPONDENT)
ITA No.3920/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Givo Retail Pvt. LTd.
Ward 50 (5), B-11/8127, Vasant Kunj,
Delhi. New Delhi
(APPELLANT) (RESPONDENT)
ITA No.3921/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Givo Retail Pvt. LTd.
Ward 50 (5), B-11/8127, Vasant Kunj,
Delhi. New Delhi
2
(APPELLANT) (RESPONDENT)
ITA No.3912/Del / 2012
(Assessment Year-2010-11)
ITO Vs. Globus Infocom Ltd.,
Ward 50 (5), C-1/2, Safdarjung Development Area,
Delhi. Delhi
(APPELLANT) (RESPONDENT)
ITA No.3914/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Ganesh Dass & Co.,
Ward 50 (5), C-86, New Subji Mandi, Azadpur,
Delhi. Delhi-110033
(APPELLANT) (RESPONDENT)
ITA No.3913/Del / 2012
(Assessment Year-2010-11)
ITO Vs. Gopal Das Estates & Housing Pvt. Ltd.,
Ward 50 (5), 16th Floor, Dr. Gopal Das bhawan,
Delhi. 28, Barakhamba Road,
New Delhi.
(APPELLANT) (RESPONDENT)
ITA No.3916/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Gopal Das Estates & Housing Pvt. Ltd.,
Ward 50 (5), 16th Floor, Dr. Gopal Das bhawan,
Delhi. 28, Barakhamba Road,
New Delhi.
3
(APPELLANT) (RESPONDENT)
ITA No.3917/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Gopal Das Estates & Housing Pvt. Ltd.,
Ward 50 (5), 16th Floor, Dr. Gopal Das bhawan,
Delhi. 28, Barakhamba Road,
New Delhi.
(APPELLANT) (RESPONDENT)
ITA No.3915/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Gujral Estate Pvt. Ltd.,
Ward 50 (5), 16th Floor, Dr. Gopal Das bhawan,
Delhi. 28, Barakhamba Road,
New Delhi.
(APPELLANT) (RESPONDENT)
ITA No.3918/Del / 2012
(Assessment Year-2011-12)
ITO Vs. Global Easy Water Products Pvt. Ltd.,
Ward 50 (5), Plot No. 10, Local Shopping Centre,
Delhi. Adjustment to Bal Bhawan Intl. School,
Sec-12, Dwarka
New Delhi.
(APPELLANT) (RESPONDENT)
ITA No.3919/Del / 2012
(Assessment Year-2011-12)
4
ITO Vs. Global Easy Water Products Pvt. Ltd.,
Ward 50 (5), Plot No. 10, Local Shopping Centre,
Delhi. Adjustment to Bal Bhawan Intl. School,
Sec-12, Dwarka
New Delhi.
(APPELLANT) (RESPONDENT)
REVENUE BY : Shri Satpal Singh, Sr. DR
ASSESSEE BY : None,
Date of hearing :27.09.2012
Date of pronouncement :27.09.2012
ORDER
PER BENCH All these appeals have been filed by the Department against the separate orders of Ld. CIT (A)- XXX, (TDS) dated 25.05.2012.
2. Since common issue is involved in all the appeals, therefore, for the sake of convenience common order is being passed. The assessee had filed adjournment application in - ITA.Nos. 3915, 3916, 3917(A.Y-2011-12) & ITA No. 3913 (A.Y-2010-2011) relating to two assessee's only. In all other appeals no adjournment application has been filed by different assessees. Since common issue is involved in all the appeals, the adjournment application in case of two assessees is being rejected. 5
3. Brief facts of the case are that ITO (TDS), Ward-55 (5), had issued computerized intimation u/s 200 A for Financial Year 2009-10, 2010-11 & 2011-12 in respect of different assessees for short deduction / short payment/ late payment and interest thereon.
4. Ld. CIT (A) has observed that there is no appeal provision u/s 246 A of the Income Tax Act for filing appeals against order u/s 200 A of the Income Tax Act. However he has given certain directions in the order and has required the Assessing Officer to comply with them within two months of the receiving of the order. Department is primarily aggrieved by these directions and has taken following grounds:
"1. The order of LD. CIT (A) is perverse and erroneous on the facts and circumstances of the case. The CIT (A) on the one hand has dismissed the appeal of the deductor assessee by holding that the order passed by the Assessing Officer u/s 200A of the Income Tax Act,1961 is not appealable u/s 246A of the Income Tax Act,1961 and on the other hand has given direction to the Assessing Officer to take corrective action to rectify the mistakes in the order within two months either through the ITD System or manually.
2. The Ld. CIT (A) has overreached his jurisdiction in issuing direction to the Assessing Officer in a Non-est appeal.
3. The Ld. CIT (A) has also erred in fixing the time limit of two months for rectification of the order passed by the Assessing Officer u/s 200 A of the Income Tax Act, 1961 and directing him to do correction manually. The provisions of the Income Tax Act, 1961 do not permit the Assessing Officer to make any correction in the e-TDs returns filed by the deductor assessee as he has been provided with very limited powers to 6 modify the data in the e-TDS return to which the deductor assessee is not authorized and which also needs verification at his end.
4. The Ld. CIT (A) has further erred in issuing direction to the Assessing Officer for rectification of the order when onus to file correction statement lies entirely with the deductor assessee and there is no role of the Assessing Officer in this regard.
5. The appellant craves to add, alter or amend any of the Grounds of appeal at the time of hearing."
5. We have considered the submissions of Ld. DR. Since no appeal is provided u/s 246A against the intimation issued u/s 200A, therefore, Ld. CIT (A) having so held could not have given any direction. An Appellate Authority derives its jurisdiction from statutory provisions and, therefore, can act only as per provisions of law bestowing power upon him. If no such power is there, he cannot give any direction. Therefore, the following directions of Ld. CIT (A) are expunged from his order:
"The appellants are advised to file necessary corrections statement before the Assessing Officer (TDS), coordinate and cooperate with the Assessing Officer and after rectification, pay the tax and interest if any, after rectification. The Assessing Officer (TDS) should give appeal effect to these orders within 2 months of receipt of the order immediately by issuing necessary notices u/s 154 of the Act to the appellant and rectifying the orders as per law. If the rectification is not possible in computer, the Assessing Officer should manually rectify by passing suitable order in a format so that a mass rectification can be completed quickly. The Assessing Officer (TDS) should give opportunity of being heard to the appellant before rectifying these orders and listening to the grievances of the appellant.7
As per the new computerized procedure, the appellant should go to NSDL website www.tin.nsdl.com > and file correction statement or deficient data there. There is no access of Assessing Officer (TDS) to above NSDL site. He can generate final demand notice u/s 156, and orders u/s 200A /201(1) /201(1A) after getting instructions from higher authorities. The appellant can file correction statement any number of times is this process in NSDL site. When his all alternatives are exhausted, he should give his calculation of 201 (1) tax deducted from payments to deductee and interest u/s201(1A) to Assessing Officer (TDS) and pay the final tax and interest accordingly. Then he can recover the tax from deductee as per law. Finally, the interest u/s 201 (1A) is a burden on appellant which is compensatory in nature, if proper TDS is not deducted and paid to Government account."
In the result the Departmental appeals are allowed in terms of aforementioned direction.
Order pronounced in open court on 27 /09/ 2012.
Sd/- Sd/-
(A. D. Jain) (S.V.Mehrotra)
Judicial member Accountant Member
Dated the 27th day of September, 2012
S.Sinha
Copy forwarded to
1. APPELLANT
2. RESPONDENT
3. CIT
4. CIT (A)
5. CIT(ITAT), New Delhi.
AR,ITAT
NEW DELHI.