STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

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ITA 421/CHANDI/2024Status: DisposedITAT Chandigarh25 March 2025AY 2016-179 pages
AI SummaryRemanded

What did the Tribunal hold?

The provided text is an excerpt and does not contain the Tribunal's decision or reasoning. Therefore, it is not possible to state what the Tribunal decided, the reasoning that led to it, the ratio, or the operative directions. The specific findings on the issues raised, the principles established, and any undecided issues are not recorded in this portion of the judgment.

What were the facts?

The appeals before the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, involve the State Bank of India (SBI) as the appellant and various Income Tax Officers (TDS) and Deputy Commissioners of Income Tax (DCIT/ACIT-TDS) as respondents. The assessment years under consideration are 2013-14 and 2016-17. The disputes arise from orders passed by the Assessing Officers concerning TDS (Tax Deducted at Source) matters. The specific details of the orders or the amounts in dispute are not explicitly stated in the provided text. The appeals have been filed by SBI against the orders of the revenue authorities.

What were the issues?

1. Whether the Assessing Officer erred in initiating proceedings under Section 201(1) and 201(1A) of the Income Tax Act, 1961, for alleged failure to deduct or deposit TDS on payments made by the assessee bank? Assessee's Contention: The assessee, State Bank of India, likely argued that it had complied with its TDS obligations or that the payments in question were not subject to TDS as per the Act. They may have relied on established judicial precedents and circulars to support their position. The specific grounds and authorities cited are not detailed in the provided text. Revenue's Contention: The revenue authorities, represented by the ITO (TDS) and DCIT/ACIT-TDS, contended that the assessee bank had defaulted in its duty to deduct and deposit TDS on certain payments, thereby invoking the provisions of Section 201(1) and 201(1A) for treating the assessee as an assessee in default and levying interest.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A)

AI-generated summary — verify with the full judgment below

Heard together (7 matters)

ITA No. 173/Chd/2024
ITA No. 421/Chd/2024
ITA No. 493/Chd/2024
ITA No. 622/Chd/2024
ITA No. 623/Chd/2024
ITA No. 624/Chd/2024
ITA No. 625/Chd/2024

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM

आयकर अपील सं. / ITA No. 375 & 376 /Chd/2023 निर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15

State Bank of India Local Head Office Sector 17B, Chandigarh स्थायी लेखा सं./ PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The ITO (TDS-1) Chandigarh

आयकर अपील सं. / ITA No. 173/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India Main Branch Sector 17B, Chandigarh स्थायी लेखा सं./PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The DCIT / ACIT-TDS Chandigarh

आयकर अपील सं. / ITA No. 421/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India Local Head Office Sector 17B, Chandigarh स्थायी लेखा सं./PAN_NO: AAACS8577K अपीलार्थी/Appellan बनाम प्रत्यर्थी / Respondent The DCIT / ACIT-TDS Chandigarh

आयकर अपील सं. / ITA No. 493/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India CPPC, Sector 7, Madhya Marg Chandigarh (Now At CPPC Branch AO Building, Plot No. 1 and 2 Sector-5) Panchkula- 134101 स्थायी लेखा सं./ PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The DCIT / ACIT-TDS Chandigarh

आयकर अपील सं. / ITA No. 622/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India Punjab University Branch (0742), Sector 14, Chandigarh 160014 स्थायी लेखा सं./ PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The DCIT / ACIT-TDS Chandigarh

आयकर अपील सं. / ITA No. 623/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India SMECCC Branch (05022) SCO 43-48, Third Floor Sector 17B Chandigarh स्थायी लेखा सं./PAN_NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The DCIT / ACIT-TDS Chandigarh

आयकर अपील सं. / ITA No. 624/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India Commercial Branch (09926) SCO 101-106, Sector 17B, Chandigarh स्थायी लेखा सं. / PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The ITO (TDS-1)

आयकर अपील सं. / ITA No. 625/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

The DCIT/ACIT (TDS) Chandigarh State Bank of India SME Branch, SCO 43-48, Third Floor Sector 17, Chandigarh Now at SCO 103-107 Sector 8 Chandigarh- 160009 स्थायी लेखा सं./PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent

आयकर अपील सं. / ITA No. 626/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India SAMB Branch, SCO 99-107, First Floor, Sector 8, Chandigarh-160009 स्थायी लेखा सं./ PAN NO: AAACS8577K अपीलार्थी/Appellant बनाम प्रत्यर्थी / Respondent The ITO (TDS-1), Chandigarh

आयकर अपील सं. / ITA No. 643/Chd/2024 निर्धारण वर्ष / Assessment Year : 2016-17

State Bank of India Rani Ka Bagh Branch (00732) Near Neuro Hospital, Amritsar, Punjab 143001 The JCIT (in-situ) Circle (TDS), Ludhiana

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