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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGHAND SHRI MANOJ KUMAR AGGARWAL
आदेश आदेश /O R D E R आदेश आदेश
PER MAHAVIR SINGH, VP:
This appeal by the Assessee is arising out of the order of the Commissioner of Income Tax (Appeals)-11, Chennai in I.T.A.
No.565/13-14; dated 06.03.2019. The assessment was framed by the Assistant Commissioner of Income Tax, Company Circle – II(3),
Chennai for the Assessment Year 2007 – 2008, u/s.143(3), r.w.s.263 of the Income Tax Act, 1961, (hereinafter ‘the Act’) vide order dated
24.12.2012.
The only issue in this appeal of the Assessee is as regards to the order of the Commissioner of Income Tax (Appeals) and that of the Assessing Officer in not allowing an opportunity to file Form
No.15H and also the fact that the Assessee had filed copies of Form
No.15H but it was not considered. The relevant ground raised reads as under:
“1. The learned Assessing Officer erred in disallowing Rs.3,21,000/- for the reason that interest to parties was not covered by Form No.15H and the learned CIT(A) erred in confirming the addition., in spite of the fact that Appellant filed such copies of Form No.15H, 2nd time which were not considered / taken into account by the Assessing Officer.”
Despite services of notices various times, the notices returned back with a remark as “no such name” or “left”. Hence, we proceed to decide the appeal “ex-parte qua Assessee”.
We have heard the learned senior Departmental Representative and had gone through the facts and circumstances of the case. We noted that the Assessing Officer had disallowed the expenses of interest for want of TDS amounting to Rs.3,21,000/-. The Assessing Officer had observed in the last paragraph as under:
“Regarding the third issue, i.e., in case of “interest to parties covered by Form 15H on which no TDS can be made : Rs.6,03,737/-“, he submitted the Form No.15H’s as evidences for a sum of Rs.2,82,737/- and for the balance amount of Rs.3,21,000/-, he expressed his inability to submit the evidences. Hence, the amount for which he could not submit the :: 3 :: evidences was hereby disallowed and added back to the total income.”
Aggrieved, the Assessee preferred an appeal before the Commissioner of Income Tax (Appeals). The CIT(A) also confirmed the same in his order vide paragraph No.6, which reads as under:
“6. The Assessee company has expressed its inability to file copies of Form 15H with respect to the interest paid of Rs.3,21,000/- without making necessary TDS thereon. The inability of the Assessee cannot be condoned and no presumption can be drawn that the TDS provisions were not attracted. The disallowance of Rs.3,21,000/- u/s.40(a)(ia) is sustained.”
Aggrieved, the Assessee came in appeal before the Tribunal.
After hearing the learned senior Departmental Representative and going through the facts, we had noted that the Assessee, before the CIT(A) had claimed that he has furnished copies of Form No.15H in regard to the claim of interest of Rs.6,03,737/- but the Assessing Officer wrongly noted that the Assessee has submitted Form No.15H in regard to the sum of Rs.2,82,737/- only. The Assessee, time and again had filed the details and claimed before the CIT(A) that he has fully submitted all such copies of Form No.15H.
In the light of the fact that the Assessee has furnished the entire copies of Form No.15H, we remit this issue back to the file of the Assessing Officer and direct him to take into cognizance, the Form
:: 4 :: No.15H and the Assessee is again directed to file the copies of Form No.15H, once more. In terms of this, the orders of the lower authorities are set aside and the matter remanded back to the file of the Assessing Officer.
In the result, the appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the court on 20th April, 2022 at Chennai.