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Employees’ Provident Fund Organization Versus Addl. CIT (T.D.S) , Ghaziabad

2015 (6) TMI 935 - ITAT DELHI

Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance under Rule 9, 10 of part A of Schedule IV of the I.T. Act, 1961 - maintainability of appeal for stay orders - Held that:- Law is well settled that the first appellate authority i.e. Commissioner of Income Tax (Appeals) has power to grant stay. In exercise of this power, learned Commissioner of Income Tax (Appeals) has passed the impugned order obviously, under the provisions of Section 250 of the Act .....

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nonymous with ‘decision’. Therefore, having held that the Commissioner of Income Tax (Appeals) has passed the order under Section 250 of the Act, in our considered opinion, the appeal is clearly maintainable under clause (a) of sub-section (1) of Section 253 of the Act.

The appellant organization is only acting as custodian of employees’ funds and on mere perusal of IVth Schedule of the Act, it seems that the provision of IVth Schedule may not be applicable to the Provident Fund Organ .....

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s. 242 to 244/Del/2015 - Dated:- 10-4-2015 - SH. G.C. GUPTA, AND SH. INTURI RAMA RAO, JJ. For The Assessee : S/sh. Pankaj Garg, Milind Garg, Gaurav Garg, Advocates. For The Department : Sh. Sanjay Prasad, CIT DR ORDER PER BENCH: The assessee i.e. the Employees Provident Fund Organization has filed the present appeals impugning the order of learned CIT(A), Noida, dated 20th March, 2015, rejecting the stay petitions. 2. The brief facts leading to the present appeal are as follows: 2.1 The assessee .....

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Act, 1961. The assessee is held to be in default u/s 201(1) of the I.T. Act, 1961 and the total liability u/s 201(1) is ₹ 337,009,802/-, ₹ 208,717,439/- and ₹ 78,135,967/- in respect of F.Y. 2010-11, 2001-12 and 2012-13, relevant to Assessment Years 2011-12, 2012-13 and 2013-14 respectively. Further, the liability of interest u/s 201(1A) is worked out to ₹ 145,225,049/-, ₹ 66,062,332/- and ₹ 15,636,476 on the above mentioned amounts of Income Tax in respect of .....

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Assessing Officer vide F. No. ADDL. CIT(TDS)/GZB/Misc./2014- 15, dated 19.03.2015. Aggrieved by this order, the present appeals were filed before this Tribunal in Form no. 36 after depositing the requisite fees praying, inter alia, that the stay of demand in question should be granted. 4. Before dealing with the merits of the appeal, it is fit and proper to adjudicate whether these appeals are maintainable at all. Therefore, we deal with this preliminary issue. 5. It is trite law that no appeal .....

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Commissioner (Appeals)] under section 154, section 250, section 271, section 271A or section 272A ; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997 ; or [(ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC.] (c) [an order pas .....

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directions of the Dispute Resolution Panel or an order passed under Section 154 in respect of such order;] (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in sub-section (12) of the section 144BA or an order passed under section 154 or section 155 in respect of such order. 6. Clause (a) of sub-section (1) of Section 253 provides that order passed by the Commission .....

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5 (SC) has held that the Commissioner of Income Tax (Appeals) has inherent power to stay the demand when the appeal is pending for disposal before him. Regarding this, few other decisions are as follows: 1. Debasish Moulik Vs. DCIT, (1998) 231 ITR 737 (Cal.); 2. Maheshwari Agro Industries Vs. Union of India & Ors, (2012) 246 CTR 113 (Raj.) 3. Prem Prakash Tripathi Vs. Commissioner of Income Tax & Ors, (1994) 208 ITR 461 (All) : (1994) 121 CTR (All) 77; 4. Smita Agrawal (HUF) Vs. Commissi .....

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y i.e. Commissioner of Income Tax (Appeals) has power to grant stay. In exercise of this power, learned Commissioner of Income Tax (Appeals) has passed the impugned order obviously, under the provisions of Section 250 of the Act since there is no other provision of the Act under which Commissioner of Income Tax (Appeals) can pass the order. It is well settled that the order need not be an order of civil court alone, it can be of any other statutory authority [C.G. Ghanshamdas v. Collector of Mad .....

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