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TMI Blog2024 (4) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... tant appeals are time barred by 389 days. During the course of hearing, it has been contended that the concerned person who was looking after the affairs of income-tax, committed a mistake by not approaching the authorised representative for filing the appeals. He also submitted that the assessee being State of Bihar owned Corporation, various approvals were needed. Admittedly, the delay has occurred but the assessee could not have benefitted by filing the appeal beyond the prescribed time limit. He further prayed that it was not a bona fide mistake and in the larger interest of justice, the delay may be condoned. Though the revenue authorities have opposed to the said request, we on going through the reasons mentioned during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ault u/s u/s 201(1)(1A) during the FY 2011-12 relevant to AY 2012-13 while passing the ex-parte assessment order u/s 201(1)(1A) of the Income tax Act, 1961 on 19.02.2018? 3. Whether the ld. CIT, NFAC, Delhi was justified on the facts and in circumstances of the case and in law to confirm the addition u/s 201(1)(1A) of the Income tax, 1961 amounting to Rs. 24,89,727/- in total made by the assessing officer on account of assessee in default u/s 201(1)(1A) during FY 2011-12 relevant to AY 2012-13 by dismissing the appeal of the assessee merely on the ground of non-compliance of notices u/s 250 of the Income tax Act, 1961 rather than deciding the appeal on merit on questions of facts and law based on information available on record? 4. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. Since, no such tax was deducted by the assessee (deductor) on the payment of commission to deductees i.e. PACS, the ld. AO came to a conclusion that the assessee is in default for non-deduction of tax at source on commission u/s 194H of the Act. Further, the ld. AO noticed that no details were filed about the Permanent Accountant Number of the PACS which left him with no option except to hold the assessee liable to non-deduction of tax at source @ 20% of the commission payment. The amount of commission was calculated @ Rs. 31.25/- per quintal of paddy. A consolidated order u/s 201/201(1A) r.w.s. 194H of the Act prepared on 19.02.2018 for F.Y. 2011-12. Similar assessment order for F.Y. 2013-14 and 2014-15 were also prepared for non-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011 issued by letter no. 9624 by the Development Commission of Bihar. The copies of the same are placed at page 8 to 15 of the paper book. In para 12 of the said guidelines there is discussion about the role of Primary Agriculture Co-operative Society. 10. Under these guidelines, it is stated that the State Government through its nodal agencies and the state owned corporation shall first select the PACS working at various district and village levels. Various Officers in charge of the PACS should be fastened with the duties and responsibilities, to ensure proper running of the PACS and to get the details of purchase and sale of wheat/paddy of the foodgrains on day to day basis, to provide financial assistance to PACS through co-operative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, cost of new gunny bags. 11. Before us, ld. counsel for the assessee has contended that the transactions between the assessee corporation and the PACS are on principal to principal basis because the risk is on the PACS for the procurement of foodgrains and they have to make payment in advance and get it reimbursed from the State Government. 12. We however fail to find any merit in the contention of the ld. counsel for the assessee and also find that the decisions referred are not applicable on the facts of the instant case. A perusal of the guidelines referred (supra) and other notifications, it remains an admitted fact that the complete procedure for procurement of foodgrains and to provide minimum support price to the farmers is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of PAN even though all PACS are having bank accounts. We also note that commission has been calculated by applying the rate of Rs. 31.25/- on the transaction for F.Y. 2011-12 but the said rate of Rs. 31.25/- was finalised on 26.07.2013 which indicates that correct amount of commission has not been calculated by the ld. AO. It is also observed that deductee, PACS are having banking facility and certainly must be having PAN and had the details of the same been made available to the assessing officer, TDS may not have been calculated at the maximum rate of 20%. Therefore, considering all the above referred facts and circumstances and in the interest of justice and being fair to both the parties and in order to compute the correct amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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