TMI Blog2024 (1) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Hindustan Coco Beverages Pvt. Ltd. ( 2007 (8) TMI 12 - SUPREME COURT] - The assessee has contended that the demand raised by the CPC was a mistake apparent from record and the CPC should have rectified the same u/s 154. In a given case where a person has not deducted the TDS and claimed the benefit of the Hon ble Supreme Court decision in the case of Hindustan Coco Beverage Pvt. Ltd., the fact whether the deductees have already deposited the income tax on its entire income is a matter which requires verification. Revenue cannot charge the assessee and also collect the same amount from the recipients. Hence in the interest of justice, we remand the matter to the file of the DCIT(TDS) to examine the issue in toto and rectify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 application u/s 154. 4. For that the learned Commissioner of Income Tax (Appeals-I) Gurgaon, has not appreciated the fact that no opportunity was given to the Appellant and the order was not passed in writing but was a computerized order u/s 154. 5. For that the learned Commissioner of Income Tax (Appeals-I), Gurgaon, has not appreciated that the proof of deductees having paid the taxes on their income can be produced only if the application u/s 154 of the Income Tax Act is admitted and the details with regard to proof of filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an intimation us 200A of Income Tax Act, reference no. IDS/1213/260/D/100019395191 in connection with form 26Q of 2nd quarter for the financial year 2012-13. In response to which we hereby submit as follows:- There is short deduction demand of Rs. 3259017/-is on account of TDS deducted in case of M/s. Airlift (India) Pvt. Ltd., Dachser India Private Limited, East West Freight Carriers Limited, Freight Lines (I) P. Ltd., La Freight lift Private Ltd, Leaap International Pvt. Carriers Limited, Freight Lines (I) P. Ltd., La Freight Lift Private Ltd, Leaap Internatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 demand at Rs. 51,13,630/- In this re-computation, the demand on account of short deduction of TDS remained the same at Rs. 32,89,018/- while the demand on account of interest on short deduction was increased from 15,29,109/- to Rs. 18,24,615/-. 5. The assessee vide written submissions dated 17/09/2018 submitted as under:- Lufthansa Cargo AG is a foreign International airline with its head office in Germany and a controlling branch office in Delhi for its operations in India at various branches. That the controlling branch office has been filing the TDS returns centrall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 amount of short/non- deduction of tax u/s 201(1) in cases where the payee 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. 18,24,615/- on above short deduction demand which will get deleted on account of allowing the above short deduction. We thus humbly request and pray to your honour to kindly allow us some more ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court held as under:- Under the provisions of section 154 there has to be a mistake apparent from the record. In other words, a look at the record must show that there has been an error and that error may be rectified. Learned counsel for the Revenue has not been able to satisfy us that it shows any apparent error upon the record. Reference to documents outside the record and the law is impermissible when applying the provisions of section 154. 8. Heard the arguments of both the parties and perused the material available on record. 9. The assessee had placed reliance on the decision of the Hon'ble Supreme Court in the case of Hindustan Coco Beverages Pvt. Ltd. (Supra). The assessee has contended that the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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