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Addl. CIT (TDS), Ghaziabad. Vs. Canara Bank, Sector-06, Noida.
August, 11th 2015
      IN THE INCOME TAX APPELLATE TRIBUNAL
           DELHI BENCHES : F : NEW DELHI

  BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM

                 ITA Nos.1360 & 1362/Del/2014
              Assessment Years : 2006-07 & 2012-13

Addl. CIT (TDS),              Vs. Canara Bank,
Ghaziabad.                        Sector-06,
                                  Noida.
                                  PAN: AAACC6106G

                     ITA No.1361/Del/2014
                    Assessment Year : 2006-07

Addl. CIT (TDS),              Vs. Canara Bank,
Ghaziabad.                        Sector-01,
                                  Noida.
                                  PAN: AAACC6106G

                 ITA Nos.1351 to 1353/Del/2014
          Assessment Years : 2005-06, 2010-11 & 2011-12

Addl. CIT (TDS),             Vs. Uco Bank,
Ghaziabad.                        G-25A, Sector-03,
                                  Noida.
                                  PAN: AAACU3561B
                     ITA No.1354/Del/2014
                    Assessment Year : 2011-12
Addl. CIT (TDS),             Vs. Punjab & Sindh Bank,
Ghaziabad                         Sector-18,
                                  Noida.
                                  PAN: AAACP1206G
                                                ITA No.1360/Del/2014 (Canara Bank) &
                                      45 other appeals of different assessee banks viz.,
                                 Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                            Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                           Punjab National Bank, Central Bank of India.

                     ITA No.1355/Del/2014
                    Assessment Year : 2008-09

Addl. CIT (TDS),               Vs. State Bank of Patiala,
Ghaziabad                          Sector-01,
                                   Noida.
                                   PAN: AACCS0143D

                 ITA Nos.1357 & 1358/Del/2014
              Assessment Years : 2008-09 & 2009-10

Addl. CIT (TDS),               Vs. The Corporation Bank,
Ghaziabad                          R.N.03, Block, Sec.62,
                                   Behind Fortis Hospital,
                                   Noida.
                                   PAN: AAACC7245E

                  ITA Nos.1363 to 1374/Del/2014
         Assessment Years : 2008-09 to 2012-13, 2010-11 to
        2012-13, 2005-06 & 2007-08 to 2009-10 respectively.

Addl. CIT (TDS),               Vs. Vijaya Bank,
Ghaziabad                          N-17, Sector-18,
                                   Noida.
                                   PAN: AAACV4791J




                                  2
                                                ITA No.1360/Del/2014 (Canara Bank) &
                                      45 other appeals of different assessee banks viz.,
                                 Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                            Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                           Punjab National Bank, Central Bank of India.

                 ITA Nos.1375 & 1376/Del/2014
              Assessment Years : 2005-06 & 2006-07

                 ITA Nos.1387 & 1388/Del/2014
              Assessment Years : 2007-08 & 2008-09

Addl. CIT (TDS),               Vs. M/s Oriental Bank of Commerce,
Ghaziabad                          Sector-27,
                                   Noida,
                                   G.B. Nagar ­ 201301
                                   PAN: AAAO0191M

                ITA Nos.1377 to & 1386/Del/2014
Assessment Years : 2005-06, 2006-07, 2007-08 to 2010-11, 2008-09 to
                      2011-12, respectively.

Addl. CIT (TDS),               Vs. M/s Oriental Bank of Commerce,
Ghaziabad                          G Block Marketing Complex,
                                   Sector-20,
                                   Noida ­ 201301.
                                   PAN: AAAO0191M

                 ITA Nos.3197 to 3199/Del/2014
          Assessment Years : 2006-07, 2008-09 & 2009-10

Addl. CIT (TDS),               Vs. M/s Punjab National Bank,
Ghaziabad                          Sector-27, GB Nagar,
                                   Noida-201301.
                                   PAN: AAACP0165G




                                  3
                                                   ITA No.1360/Del/2014 (Canara Bank) &
                                         45 other appeals of different assessee banks viz.,
                                    Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                               Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                              Punjab National Bank, Central Bank of India.

                   ITA Nos.3600 to 3606/Del/2014
                Assessment Years : 2005-06 to 2011-12

Central Bank of India,                       Addl. CIT (TDS),
Sector-15, Naya Bans,                        Ghaziabad
Noida,
Gautam Budh Nagar.
PAN: MRTC00313F
  (Appellant)                                   (Respondent)


            Assessee By        :    Shri Ajay Wadhwa, Advocate,
                                    Ms Raj Rani Lakra &
                                    Ms Reema Malik, CAs
            Department By      :    Shri Ramesh Chandra, CIT, DR

         Date of Hearing                 :      06.08.2015
         Date of Pronouncement           :      07.08.2015

                                ORDER
PER BENCH:
     The captioned appeals ­ some of which have been filed by the

assessee and the others by the Revenue ­ involve either or both the

issues, viz., the jurisdiction of the CIT(A), Noida to pass the order and

confirmation/deletion of demand created by the Addl.CIT(TDS)

Ghaziabad u/s 201(1) and 201(1A) of the Income-tax Act, 1961




                                     4
                                                   ITA No.1360/Del/2014 (Canara Bank) &
                                         45 other appeals of different assessee banks viz.,
                                    Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                               Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                              Punjab National Bank, Central Bank of India.

(hereinafter also called `the Act') towards failure of the assessee to

deduct tax at source from the interest paid by it to New Okhla Industrial

Development Authority (NOIDA).

2.   We have heard the rival submissions and perused the relevant

material on record. In the present batch of appeals, in some cases, the

ld. CIT(A) has decided the issue in favour of the assessee, which has led

to the filing of appeals by the Revenue and vice versa. It is relevant to

mention that simultaneous with the present batch of appeals, we also

heard an appeal by the Revenue in ITA No.1359/Del/2014 named as

Addl. CIT(TDS) Ghaziabad vs. Canara Bank, Noida, for which we have

passed a separate detailed order today itself. In that case, it has been

held that between the period 5.6.2014 to 15.11.2014, the jurisdiction of

the first appellate authority to pass the orders against the orders of the

Addl.CIT (TDS), Ghaziabad rested with the CIT(A), Ghaziabad and for

the periods prior to 5.6.2014 and after 15.11.2014, it vested in CIT(A),

Noida. It has, therefore, been held that only the CIT(A), Noida had




                                     5
                                                   ITA No.1360/Del/2014 (Canara Bank) &
                                         45 other appeals of different assessee banks viz.,
                                    Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                               Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                              Punjab National Bank, Central Bank of India.

rightful jurisdiction over the appeals emanating from the orders passed

by the Addl. CIT(TDS), Ghaziabad. On merits, it has been held that the

payment of interest by the banks to NOIDA does not require any tax

withholding as the same is covered u/s 194A(3)(iii)(f). Resultantly, the

order passed by the Addl CIT(TDS) u/s 201(1) and 201(1A) read with

section 194A has been set aside.

3.   Both the sides are in agreement that the facts and circumstances of

the instant appeals are, mutatis mutandis, similar to those of ITA

No.1359/Del/2014.     Following the view taken in that appeal, we

eventually hold that the assessee bank cannot be treated as assessee in

default u/s 201(1) and 201(1A) of the Act. Further, in the appeals in

which the question of jurisdiction is involved, it is held that the orders

have been passed by the correct CIT(A) having jurisdiction over the

concerned assesses.




                                     6
                                                      ITA No.1360/Del/2014 (Canara Bank) &
                                            45 other appeals of different assessee banks viz.,
                                       Uco Bank, Punjab & Sindh Bank, State Bank of Patiala,
                                  Corporation bank, Vijaya Bank, Oriental Bank of Commerce,
                                                 Punjab National Bank, Central Bank of India.

4.        In the result, the appeals filed by the Revenue are dismissed and

those filed by the assessee are allowed.

          The order pronounced in the open court on 07.08.2015.

               Sd/-                                                  Sd/-

        [C.M. GARG]                                    [R.S. SYAL]
     JUDICIAL MEMBER                               ACCOUNTANT MEMBER


Dated, 07th August, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                        AR, ITAT, NEW DELHI.




                                        7

 
 
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