Case Law Details
Abhishek Malhotra Vs ITO (ITAT Delhi)
ITAT Delhi held that the Jurisdictional A.O. is having the jurisdiction to entertain the rectification application filed by the Assessee u/s 154 of the Income Tax Act.
Facts- The assessee is a practicing advocate and filed TDS returns belatedly for various quarters in Financial Year 2013-14 & 2014-15. The CPC, Bangalore, issued intimations charging late fee u/s. 234-E of the Act for each quarter. The assessee filed a common rectification application before the ITO (AO) pointing out that no demand u/s. 234E could have been raised in the said manner prior on 01/06/2015. The said application for rectification filed by the assessee has been dismissed on the ground that the power of rectification is not coming under the purview of the A.O.
CIT(A) dismissed the appeal on the ground that each intimation u/s. 200-A passed by the CPC, had a separate cause of action, therefore, the assessee cannot maintain a single appeal for several intimations pertaining to three different Financial Years.
Conclusion- Held that the Jurisdictional A.O. is having the jurisdiction to entertain the application filed by the Assessee u/s 154 of the Act. Considering the fact that the assessee had filed single rectification application before the A.O. as against several intimations, we direct the Assessee to file separate rectification applications against each intimation and further we direct the A.O. to dispose off the applications on merit, without raising the issue of jurisdiction. Accordingly, the grounds of Appeal of the Assessee are disposed off and the Appeal filed by the assessee is partly allowed for statistical purpose.
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