Income Tax Appellate Tribunal - Delhi
Maruti Suzuki India Ltd, New Delhi vs Department Of Income Tax on 17 October, 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : E : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI RAJPAL YADAV, JM
ITA Nos.3938 to 3944/Del/2012
Assessment Years : 2011-12
ITO, Vs. Maruti Suzuki India Ltd.,
Ward 50(1), Plot No.1, Nelson Mandela
New Delhi. Road,
Vasant Kunj,
New Delhi.
PAN : AAACM0829Q
Assessee By : Shri Ved Jain, CA
Department By : Shri J.P. Chandraker, Sr.DR
ITA No.3971/Del/2012
Assessment Year: 2011-12
ITO, Vs. Nipun Jain,
Ward 50(2), Prop. Sugandh Enterprises,
New Delhi. C-81, Okhla Indl. Area, Phase-I
New Delhi.
PAN: AFAPJ1807P
ITA No.3965 & 3966/Del/2012
Assessment Year: 2011-12
ITO, Vs. Nav Engineers Pvt. Ltd.,
Ward 50(2), E-27, 1st Floor,
New Delhi. Kalindi Colony,
New Delhi.
PAN : DELNO5876D
ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976,
3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012
ITA No.3972/Del/2012
Assessment Year: 2011-12
ITO, Vs. Nauvkraft Export House P.Ltd.
Ward 50(2), 50/42, Punjabi Bagh (West),
New Delhi. New Delhi.
PAN : AAACN0599E
ITA No.3969/Del/2012
Assessment Year: 2011-12
ITO, Vs. Nissar Allana,
Ward 50(2), E-30, Greater Kailash-II,
New Delhi. New Delhi.
PAN : AAEPA8387J
ITA No.3976/Del/2012
Assessment Year: 2011-12
ITO, Vs. Nav Vidya Society for
Ward 50(2), Education Research & Trg.,
New Delhi. BP-12, Shalimar Bagh (West),
Delhi.
PAN : AAAAN9402A
ITA No.3979/Del/2012
Assessment Year: 2011-12
ITO, Vs. Navkar Carrying Corp.,
Ward 50(2), 37, 2nd Floor, Khanna Market,
New Delhi. Tis Hazari,
New Delhi.
PAN : AABFN9638E
2
ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976,
3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012
ITA Nos.3967 & 3968/Del/2012
Assessment Year: 2011-12
ITO, Vs. Navrattan Enterprises,
Ward 50(2), 39/2020, 1st Floor,
New Delhi. Bank Street,
Karol Bagh,
New Delhi.
PAN : AAAFN6093N
ITA No.3977/Del/2012
Assessment Year: 2011-12
ITO, Vs. Narain Innovation,
Ward 50(2), L-33/34, Lajpat Nagar-II,
New Delhi. New Delhi.
PAN : AAFFN6316B
ITA Nos.3963 & 3964/Del/2012
Assessment Year: 2011-12
ITO, Vs. NumexTechbuild (P) Ltd.,
Ward 50(2), 81, Devil Apartments,
New Delhi. New Delhi.
PAN : DELNO7809E
(Appellants) (Respondents)
Assessees By : None
Department By : Shri J.P. Chandraker, Sr. DR
ORDER
PER BENCH:
This batch of 19 appeals by the Revenue for the captioned assessment years in relation to the assesses as indicated above 3 ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012 arise out of the orders passed by the ld. CIT(A) dismissing the appeals of such assesses filed u/s 200A of the Income-tax Act, 1961 (hereinafter also called 'the Act'). Since common issue is raised in all these appeals, we are, therefore, taking them up for disposal by this consolidated order for the sake of convenience.
2. Since all these appeals involve common issue, we are taking up ITA No.3938/Del/2012 on random basis for consideration of the issue. Briefly stated, the facts of the case are that the assessee filed TDS statements on various dates during the previous year relevant to the assessment year under consideration. The AO vide his Intimation u/s 200A of the Act, determined certain amount as payable in the TDS/TCS statements filed by the assessee. It has also been mentioned in the said Intimation that the justification report giving details of defaults is available on the website of the Government and if the defaults are due to error in data entry and/or missing information, the same should be corrected by filing the 'correction statement' and if the defaults are otherwise than above, then, the amount of default be paid within 30 days of the receipt of this intimation. The assessee 4 ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012 challenged before the ld. CIT(A) this Intimation issued by the AO u/s 200A of the Act. Vide order dated 25.05.2012, the ld. CIT(A) dismissed the appeal filed by the assessee on the ground that the Intimation u/s 200A is not covered under the appealable orders as per the provisions of section 246A of the Act. He, however, advised the assessee to file necessary corrections before the AO, and get the intimation u/s 200A rectified u/s 154 of the Act, after paying due tax. The ld. CIT(A) further set a limit of two months for the AO (TDS) to give effect to his order by issuing necessary notices u/s 154 of the Act. He further directed the AO that if the rectification was not possible in computer, then he should manually rectify by passing suitable order after allowing opportunity to the assessee. The Revenue is aggrieved against these directions given by the ld. CIT(A).
3. We have heard the ld. Counsel appearing for the assessee and the ld. Departmental representative. At the very outset, the ld. AR placed on record a copy of the Tribunal order dated 23.05.2014 passed in identical circumstances. We have perused the said order in the case ITO vs. Maruti Insurance Agency 5 ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012 Network Ltd. (ITA No.3983 & 3984/Del/2012) and other assesses. It can be seen from this consolidated order that it followed an earlier order passed by the Tribunal, dismissing the appeals of the Revenue and simultaneously withdrawing the time limit of two months given by the ld. CIT(A) for the passing of the orders by the AO. In the absence of any distinguishing feature having been brought to our notice by the ld. DR, respectfully following the precedent, we dismiss the appeal filed by the Revenue and also give the same directions as contained in the above referred Tribunal order of the waiver of period of two months for the passing of orders.
4. In the result, this appeal is dismissed.
5. Both the sides are in agreement that the facts and circumstances of the same assessee in ITA Nos.3939 to 3944/Del/2012 represented by Shri Ved Jain are, mutatis mutandis, similar to those of ITA No.3938/Del/2012, as discussed above. Following the view taken hereinabove, we dismiss all these appeals filed by the Revenue with the waiver of the time limit for the passing of order as referred to hereinabove. 6
ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012
6. In the result, these appeals are dismissed.
7. In all other appeals filed by the Revenue, there is no representation from the side of the assessee. We have heard the ld. DR and perused the relevant material on record. Again, it is an admitted position by the ld. DR that the facts and circumstances of all these appeals are, mutatis mutandis, similar to the above discussed appeals in the case ITO vs. Maruti Suzuki India Ltd. (supra). Following the view taken hereinabove, we dismiss all these appeals with the same directions as given about the waiver of time limit of two months for the passing of the orders by the AO.
8. In the result, these appeals stand dismissed.
The order pronounced in the open court on 17.10.2014.
Sd/- Sd/-
[RAJPAL YADAV] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, 17th October, 2014.
dk
7
ITA Nos.3938-3944, 3971, 3965 & 3966, 3972, 3969, 3976, 3979, 3967 & 3968, 3977, 3963 & 3964/Del/2012 Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.
8