COMMISIONER OF INCOME TAX RAIPUR vs. ASST.COMMI. OF TRIBAL.WALFARE BASTAR

ITA/54/2002HC ChhattisgarhCGHC01001374200226 July 2009Author: HON'BLE SHRI JUSTICE DHIRENDRA MISHRA,HON'BLE SHRI JUSTICE RANGNATH CHANDRAKAR3 pages
AI SummaryWithdrawn

What were the facts?

The assessee, a department of the State Government, was obligated under Section 194C of the Income Tax Act, 1961, to deduct tax at source at 2% on payments made to contractors for carrying out certain works. The assessee failed to deposit the deducted tax into the Central Government's account. Consequently, a show cause notice was issued. As the assessee's explanation was unsatisfactory, a penalty was imposed under Section 272A(2)(c) of the Act. The Commissioner (Appeals) allowed the assessee's appeal, and this order was confirmed by the Income Tax Appellate Tribunal. The revenue filed the present appeal under Section 260A against the Tribunal's order.

What did the High Court hold?

The Tribunal noted that the appellant revenue's counsel fairly submitted that as the respondent is a government department, it was incumbent upon the revenue to obtain clearance from the Committee on Disputes before filing the appeal. The counsel further submitted that the appeal may be disposed of with liberty to the appellant to approach the Court after obtaining the necessary clearance. In view of this submission, the appeal was disposed of as withdrawn, with liberty granted to the appellant to approach the Court after obtaining clearance from the Committee on Disputes. The Tribunal did not decide the merits of the penalty imposed under Section 272A(2)(c) or the orders of the lower appellate authorities.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, is maintainable without obtaining clearance from the Committee on Disputes. Assessee's Contention: The learned counsel for the appellant (revenue) fairly submitted that since the respondent is a government department, it was incumbent upon the appellant revenue to obtain clearance from the Committee on Disputes before filing the instant appeal. The appeal may be disposed of with liberty to the appellant to approach this Court after obtaining clearance from the Committee on Disputes. Revenue's Contention: The judgment records no specific argument from the revenue on this issue, other than the submission made by their counsel which is noted above.

Which sections of the Income-tax Act were involved?

Section 194C,Section 272A(2)(c),Section 260A

AI-generated summary — verify with the full judgment below

------APPELLANT COISIONER OF INCOME TAX, RAIPUR! C.G.! Versus Asst. Commissionero Trl elfar Baétar, - RET ------ SPONDEN — y WSI f iba We, JAGADALPUR(C.G.) 4:” APPEAL UNDER SECTION 260A OF ”THE INCOMEfTAX i X ACT. 1961

‘35 3:513:53, Ea 3W5, f4?! a 3( Rizoew MW (W) . ’émdfmm DIVISION BENCH: HON'BLE MR. DHIRENDRA MISHRA 8a HON’BLE MR. RN. CHANDRAKAR JJ fAggza! u/s 260-A a; +he Irmam: Tax Act 1961! Apgeligm‘ Commissioner of Income Taxi Raipur (CG) Versus ' Respcnden‘i' ASST. Commassioner of Tribai Weifar‘e, Basfcr P, 2101200§ Mr. 5R. Rao; Jr. Standing Counsel for fhe anniiccmt rl' The maffer is lisTed on cefnulT ds legible conies r of Page N0328 f0 32 have no? been filed. Default as poin’red ou‘r by The office, is condoned for The present The appellanT—revenue hos filed whis appeal under Secfion 260A l of The’Income TaxiAc‘i'i 18961§(for shor‘r ‘The Acf’) agains’r The order of The Income Tux Appelld‘re Tribunal. Nagpur Bench. Nagpur daTed 23.4.2002 on fhe subsfan‘rial quesfions of law as proposed a? The end of memo of appeal. l l If is no? in dispufe fhaf :rhe respondenf is a depari‘menf of The l Sfofe &overnmenf. If appears fhaf lfhe respondent-assessee paid sums

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