QATAR AIRWAYS,TRIVANDRUM vs. THE ACIT(TDS), TRIVANDRUM

Brief facts of the case are as follows: There was short deduction of tax and remittance of the same to the Government account by the assessee for various quarters of assessment years 2008-2009, 2009-2010 and 2011-2012. For the short deduction of tax and remittance of the same, the assessee was made liable for tax and interest u/s 201(1) and 201(1A) of the I.T.Act. Subsequently, the Assessing Officer passed order u/s 154 of the I.T.Act reducing the liability. The details of the final liability quantified u/s 201(1) and 201(1A) of the I.T.Act for various quarters for assessment years 2008-2009, 2009-2010 and 2011-2012 are as follows:

Aggrieved by the demand raised u/s 201(1) and 201(1A) of the I.T.Act, the assessee filed appeals before the first appellate authority. The CIT(A) confirmed the view taken by the Assessing Officer and dismissed the appeals of the assessee.

Aggrieved by the order passed by the CIT(A), the assessee has filed these appeals before the Tribunal. The assessee has filed a paper book in each of the cases enclosing the summarized statement showing demand as per assessment order giving quarter-wise details and current demand status as per the Traces portal and also copies of documents submitted

We have heard the rival submissions and perused the material on record. The contention of the assessee is that it had rectified all the defects in the TDS return and has made the demand in Traces at `nil’. Copies of the `nil’ demand status report generated from the Traces are enclosed in the paper book filed by the assessee. The assessee had also produced the particulars of lower deduction certificate in the paper book filed by the assessee. On perusal of the status report generated from Traces furnished in the paper book filed by the assessee, the demand pertaining to each of the quarters for assessment years 2008-2009, 2009-2010 and 2011-2012 is `nil’. Since the assessee has produced the necessary particulars of lower deduction tax certificate and has claimed to have correct TDS return by revising the same, in the interest of justice and equity, we are of the view that the matter needs to be examined afresh by the Assessing Officer. The Assessing Officer shall examine the details now furnished before us and take a decision in accordance with law after affording a reasonable opportunity of hearing to the assessee. It is ordered accordingly.

In the result, the appeals filed by the assessee are allowed for statistical purposes.