THAI AIRWAYS INTERNATIONAL PUBLIC CO. LTD.,KOLKATA vs. DCIT, TDS, CIR-3, KOLKATA, KOLKATA

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ITA 1116/KOL/2016Status: DisposedITAT Kolkata15 December 2017AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was required to file separate appeals for each quarter, and a consolidated appeal was not maintainable. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed a consolidated appeal before the ITAT against the order of the CIT(A) which confirmed the Assessing Officer's demand for short TDS deduction. The assessee failed to appear for the hearing.

What were the issues?

Whether a consolidated appeal is maintainable when separate appeals are required for each quarter. The maintainability of the appeal due to procedural non-compliance.

Which sections of the Income-tax Act were involved?

Section 200A,Section 201(1A),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “D” KOLKATA

Before: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

O R D E R

PER Waseem Ahmed, Accountant Member:

- This appeal by the assessee is against the order of Commissioner of Income Tax (Appeals)-24, Kolkata passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide order dated 09.03.2016 pertaining to assessment year 2014-158. The grounds raised by the assessee per its appeal are as under:- “1. That on the facts and circumstances of the case, the learned CIT(Appeals) erred in confirming the action of the Assessing Officer in alleging that there was short deduction of tax.

2. That on the facts and circumstances of the case, the learned CIT(Appeals) failed to appreciate that the respective deductee must have paid taxes on such income and erred in confirming the action of the Assessing Officer in recovering the tax under section 200A of the Act from the appellant.

3. That on the facts and circumstances of the case, the learned CIT(Appeals) erred in confirming the action of the Assessing Officer in charging interest under section 201(1A) of the Act.

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