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
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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
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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
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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
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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.
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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.
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