TaxTMI 
TaxTMI 
2024 (1) TMI 856
X X X X Extracts X X X X
X X X X Extracts X X X X
....and bad on facts of the case. 2. For that the learned Commissioner of Income Tax (Appeals-I), Gurgaon, has erred in not appreciating that with regard to the demand raised on the assessee u/s 200A, the assessee was eligible to apply u/s 154 of the Act, so as to claim the benefits of the Decision of Hon'ble Supreme Court in the case of Hindustan Coco Beverages Pvt. Ltd. on account of short deduction of tax by the Deduction. 3. For that the learned Commissioner of Income Tax (Appeals-I) Gurgaon, has gone wrong by stating that the filing of Application u/s 154 of the Act by the Appellant for getting the relief of a Supreme Court Ruling is not an apparent mistake on record and thus the CPC was justified in rejecting the app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....above grounds of appeal are mutually exclusive and without prejudice to each other. 3. Brief facts as submitted by the appellant are that the appellant is a Foreign International Airline with its head office in Germany and a controlling branch office in Delhi. The controlling branch office filed a TDS return for the 2nd quarter of FY 2012-13 on 15/10/2012. The return was processed by the CPC vide order dated 09/06/2016 raising a demand of Rs. 48,18,130/- on account of short deduction of TDS and interest on short deduction. The appellant filed an application for rectification of this order u/s 154 before the DCIT, TDS, Gurgaon with a copy to CPC. The relevant part of the application u/s 154 reads as under:- "We are in receipt of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ayee has already included the relevant income- in his total income and paid the tax. However, the point for consideration is whether it was necessary to raise this issue at the first stage by the Department in spite of the said circular of the Board. In any case, we hope that now the issue is set at rest. There an interest demand of Rs. 15,29,109/- on above short deduction demand which will also get deleted on account of allowing the above short deduction. In the light of above we thus request your goodself to pass an order u/s 154 after considering the above fact and deleting the demand raised. " 4. The CPC vide its order dated 11/03/2017 u/s 154 of the IT Act rejected the contention of the assessee and recomputed the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t amount as per the lower exemption order of the deductee as this being a clerical mistake. However the deductees must have already deposited the Income Tax on its entire income and has discharged their Income Tax Liability for the financial year 2012-13, There is no loss to the revenue since above Deductees have discharged their tax liability for the financial year 2012-13. Copies of Lower exemption certificates are enclosed. We are pursuing with all the above parties to provide the confirmation as an Annexure 'A of form-26A. Reliance is placed on the Honourable Supreme Court order in the case of Hindustan Coca Cola Beverages P Ltd. V CIT, 293 ITR 226 (SC) where Honourable Court held that the payer is not liable to pay the amo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the submissions dated 17/09/2018 filed by the assessee, it was contended that the deductees must have already deducted the income tax on its entire income. In these circumstances, it is apparent that there were no documents on record available with the CPC to arrive at a conclusion that the deductees had paid tax on the entire income. There was therefore no mistake apparent from the record which could have been rectified by the CPC u/s 154 of the IT Act. The ld. CIT(A) relied on the judgment 7. in the case of Commissioner Of Income-Tax.vs Keshri Metal Pvt. Ltd. 237 ITR 165 (SC). In this case the Hon'ble Supreme Court held as under:- "Under the provisions of section 154 there has to be a mistake apparent from the record. In....