Wpa/24027/2019 Of Bhanu Prasad Khan v. Commissioner Of Income Tax Kolkata & Ors

77akb 07.042021 W.P.A. 24027 of 2019Bhanu Prasad Khan-Versus-Commissioner of Income Tax & Ors. Mr. Sandip BhattacharyyaMr. Suman BasuMs. Debanwita Pramanik …For the Petitioner Mr. Smarajit Roy ChowdhuryMr. Soumen Bhattacharjee …For the Respondents Income Tax Mr. Avra Mazumder …For the State Respondents A peculiar situation has arisen that resulted infiling of this writ petition. The petitioner herein was anemployee of the Block Medical Officer of Health (DD.O.)Bally, West Bengal. For a particular year (2008-09) a sum of Rs.49,574/- (rupees forty-nine thousand five hundred andseventy four) had been deducted as tax at source by theemployer. However, it appears that this particular amountwas not credited to the petitioner’s account, as the TANnumber used by the employer was incorrect. Subsequently,the petitioner is being harassed by the Income Tax Officerswith regard to this TDS amount of Rs. 49,574/-. Learned Counsel appearing on behalf of theState respondents submits that the amount had beendeducted and paid to the Income Tax Authorities but withwrong TAN number. Accordingly, he prays that the IncomeTax Department be directed to allow filing of revised returnalong with the revised Form 16-A explaining the inadvertentmistake of the TAN number. Mr. Smarajit Roy Chowdhury, learned Counselappearing on behalf of the Income Tax Authorities submitsthat they have written to the employer on April 23, 2018 butnot yet received any satisfactory reply from them. He however submits that the time period for filing a revisedreturn is now over and the matter relates to the assessmentyear 2008-09. It is crystal clear from the facts that thepetitioner is not at fault and any mistake that may haveoccurred is due to the employer that is respondent No. 5.Provisions are there under the Income Tax Act for thedepartment to proceed against the employer for non-filing/incorrect filing of tax deducted at source. However,this does not take away the right of the petitioner to enjoythe sum of money that has been credited to the Income Taxon his behalf. In the light of the same, I direct the Income TaxAuthorities to give credit to the TDS amount of Rs. 49,574/-to the petitioner within a period of six weeks from date. TheIncome Tax Authorities may also allow the employer tomake the revised return, as this mistake has been committedfor other employees also. The Income Tax Authorities shallalso be at liberty to proceed against the employer inaccordance with law, if it so desires. With the aforesaid observation the writ petitionis disposed of. Since, no affidavit-in-opposition has been calledfor, the allegations made in the writ petition are deemed tohave not been admitted by the respondents. There will be no order as to costs. Urgent photostat certified copy of this order, ifapplied for, be given to the parties, on priority basis. ( Shekhar B. Saraf, J.)