TMI Blog2015 (3) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, 2318/Ahd/2011, 2319/Ahd/2011, 2320Ahd/2011 - - - Dated:- 27-3-2015 - SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER And SHRI N.S. SAINI, ACCOUNTANT MEMBER For the Appellant : Written Submissions For the Respondent : Shri M.K. Singh, Sr.DR ORDER PER SHAILENDRA KUMAR YADAV, JM : These four appeals by the Assessee are directed against the separate orders of the Ld.Commissioner of Income Tax(Appeals)-I, Surat ( CIT(A) in short) all identically dated 30/06/2001 pertaining to Assessment Years (AYs) 2003-04, 2004-05, 2005-06 2006-07. Since common issues and facts are involved in these appeals, these were heard together and are being disposed of by way of this consolidated order fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l papers concerning the filing of appeals to Mr.Indadali Sharif Nandoliya on 07/09/2011 with a direction that the appeals should be filed before the Hon ble Income Tax Appellate Tribunal, Ahmedabad by 09/09/2011. The said Shri Nandoliya employee of the assessee-bank being ignorant of the technicalities limitation, but under the bonafide intention that the papers concerning the appeal, if posted by 12/09/2011 will suffice the purpose and conveyed the same message to the Branch Higher Authorities. On follow up of the matter by the counsel on 12/09/2011, regarding filing of the appeals, the matter was clarified that the assessee was under a wrong impression and alternate arrangement for filing of the appeals was made by handdelivery on 12/09/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assessing Officer relied upon the decision of ITAT B Bench Ahmedabad rendered in the case of Canara Bank vs. ITO TDS-1, Surat reported at 117 ITD 207, wherein it has been held that the said assessee was liable to deduct TDS u/s.194J of the Act from the payments made to the State Bank of India as MICR charges . The assessee being a deductor was supposed to be aware of the TDS provisions irrespective of the fact whether its own income is taxable or not. According to Assessing Officer, all government deductors are also entrusted with the responsibility of tax deduction. In absence of any reasonable cause, the Assessing Officer levied penalty u/s.271C of the Act for non-deduction of TDS on MICR charges of ₹ 12,270/-. 4.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the bank account with SBI and debiting MICR charges. In sum, the whole process of calculation of monthly MICR charges, charging and recovering MICR charges from the account is under direct control of SBI. The assessee had received specific instruction and acted under bona fide belief to deduct TDS at 2.04% u/s.194C of the Act. In Para-7.1 of page No.7 of the order u/s.201(1) 201(1A) of the Act passed by the Assessing Officer dated 15/02/2010 stated that, the SBI has confirmed that MICR charges were duly accounted while making tax payment by SBI. Hence, the assesseebank is not required to pay above amount in this regard. Considering the above, assessee is not considered as Assessee in Default . This fact is substantiated by SBI s lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Letter No. Date Penalty Amount 1. 2003-04 SRT/JCIT/TDS/Show Cause/2010-11 dt.04/05/2010 12,270.00 2. 2004-05 SRT/JCIT/TDS/Show Cause/2010-11 dt.04/05/2010 8,630.00 3. 2005-06 SRT/JCIT/TDS/Show Cause/2010-11 dt.04/05/2010 12,336.00 4. 2006-07 SRT/JCIT/TDS/Show Cause/2010-11 dt.04/05/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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