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2023 (2) TMI 224 - JHARKHAND HIGH COURTRefund of TDS - applications for condonation of delay in filing returns claiming refund - ACIT (TDS) Jurisdiction to pass the order - Deduction of TDS in the name of their contractors/sub-contractors - Whether the contractors/ sub-contractors have availed of its credit in their tax returns? - HELD THAT:- Circular No.9/2015 dated 9.6.2015 issued by the Income Tax Department itself, it clearly transpires that it was in supersession of all earlier Instructions /Circulars/Guidelines issued by the Central Board of Direct Taxes (the Board) from time to time dealing with the applications for condonation of delay in filing returns claiming refund. Thus, the reliance of Circular No. 2 of 2011 dated 27.04.2011 by the counsel for the revenue had lost its force on issuance of the Circular No. 9/2015 on the subject. Further, in the Circular No.9/2015, pecuniary limit is specifically indicated in clause No.2 wherein it is specifically stated that the application/claims for amount exceeding Rs.50 lakhs shall be considered by the Board. Principal Commissioners of Income Tax/Commissioners of Income-tax shall be vested with the powers of acceptance/rejection of such applications/claims if the amount of such claims is not more than Rs.10 lakhs for any one assessment year and the Principal Chief Commissioners of Income- tax/Chief Commissioners of Income-tax shall be vested with the powers of acceptance/rejection of such application/claims if the amount of such claims exceeds of Rs.10 lakhs but is not more than Rs.50 lakhs for any one assessment year. Looking to the pecuniary jurisdiction, it clearly transpires that the Assessing Officer who was ACIT (TDS); who passed the impugned order of rejection was not having any pecuniary jurisdiction. Further, the letter dated 10.12.2020 by which the Principal Chief Commissioner of Income Tax, New Delhi has referred the matter to the Principal Chief Commissioner of Income Tax, Bihar & Jharkhand, Patna cannot be ignored, inasmuch as, the competent authority to pass the refund order was CBDT and it is only due to this reason the Principal Chief Commissioner of Income Tax, New Delhi has referred the matter to the Principal Chief Commissioner of Income Tax, Bihar & Jharkhand, Patna; as it fell within territorial jurisdiction to process the application. It is but obvious that to pass any order by the Board, they will require the documents. Thereafter, this Court is of the firm opinion that in order to pass a final order as per Circular No.9/2015, the Board was the Competent Authority. In any view of the matter, the ACIT (TDS) who passed the impugned order was having no jurisdiction in view of the pecuniary limit fixed vide Circular No.9/2015. At the cost of repetition, it is stated that the Circular No.9/2015 was in supersession of all earlier Instructions/Circulars/Guidelines issued by the Central Board of Direct Taxes from time-to-time to deal with the applications for condonation of delay in filing returns claiming refund. The reasons recorded the impugned order is quashed on the point of lack of jurisdiction and the case of the petitioner is remitted to the Board to pass a fresh order of refund in accordance with law. Consequently, the order / communication dated 09.12.2020, passed by Respondent No.2, is hereby, quashed and set aside. The matter is remitted to Central Board of Direct Taxes (CBDT), to pass an order on the claim of Refund after going through the relevant documents of the Case also taking in consideration the show-cause Notice dated 15.04.2009 issued by the Revenue which according to the petitioner remained unadjudicated.
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