Order-14.

Date-24/07/2015.

In this complaint Complainant Arup Kumar Ghosh has alleged that he has an individual Assessee having PAN No. ADOPG1319B under the Income Tax Authority, Government of India and he is the sole proprietor of the business under named and style M/s. Amtech Consortium having office and place of business given in the cause title of the complaint.Op is an existing company having been registered under Companies Act with the office at Nizam Place, Kolkata – 20 and they are running business from both the addresses given in the cause title of the complaint.

Op Company in relation to payment of amount of Rs. 1,23,750/- deducted Rs. 2,804/- as TDS comprising Rs. 2,475/- as TDS and Rs. 248/- as Surcharge with Rs. 81/- Education Cess and deducted it as TDS and issued certificate dated 16.06.2010 to the complainant.But op Company actually failed to pay principal amount of Rs. 1,23,750/- to the complainant against complainant’s Statement of Account Bill dated 22.07.2009 in which Bill against certain engineering work done by the complainant for the op Company and invariably op is liable to pay complainant’s amount of Rs. 1,23,750/- in particular category no. 004 of the Bill mentioned, out of the total Bill amount of Rs. 11,27,448.52 paisa to be paid then, which was not paid yet by them.

In fact op Company has paid neither the amount of Rs. 1,23,750/- nor the amount of oRs. 11,27,448.52 paisa efven after receipt of many communications against Statement of Account Bill dated 22.07.2009 which is still unpaid.So, complainant sent a letter to the different organisations.But complainant had not received Rs. 1,23,750/- from the op to be paid out of amount of Rs. 11,27,448.52 paisa, though op purportedly had shown in the TDS Certificate Form No. 16A dated 16.06.2010 that op had paid the amount of Rs. 1,23,750/- to the complainant due to which complainant suffered financial loss.

Further a sum of Rs. 36,794/- was deducted from the complainant’s account and same had been deposited to the Income Tax Authority by not sending TDS Certificate to the complainant.But the op Company failed to handover TDS Certificate of said amount of Rs. 36,794/- in time or within stipulated time to the complainant even though complainant wrote many letters to handover the TDS Certificate for which practically complainant has suffered financial loss and so for causing harassment and mental pain and agony, complainant has filed this complaint and also for refund of TDS amount of Rs. 36,794/- against TDS Certificate dated 16.06.2009 for the accounting year 2008-09 and further prayed for payment of Rs. 1,23,750/- for the year 2009-10 and further Rs. 11,27,448.52 paisa and other relief.

On the other hand op by filing written statement submitted that the work order for the contractual job was issued in the year 2008 and the same was executed in the year 2009 and total payment as per terms and condition of work orders have been paid to the complainant on 16.04.2009 and said transaction shall be treated as completed on 16.04.2009.

Further the alleged claim of Rs. 11,27,448.52 paisa as outstanding due of the complainant from the op is absolutely false and baseless and vide letter dated 16.04.2009 the Accountant for Amtech Consortium the complainant herein confirms that regarding to purchase Order dated 22.08.2008 paid the same and said payment is acknowledged in a stamped receipt, as such, the instant case is liable to be dismissed.Moreover TDS was deducted as per law and that was done in the year 2009-10.But this complaint is filed after expiry of limitation period for which the present complaint is not maintainable and in the above circumstances, op has prayed for dismissal of this case.

                                             Decision with reasons

On a comparative study of the complaint and written version and also considering the entire fact, it is found that complainant did some work as per work order issued by the op and complainant in this regard is no way a consumer under the op.Fact remains that dispute is in respect of payment of the work but that is completely civil dispute.

At the same time it is found that complainant has submitted that TDS was illegally deducted i.e. an amount of Rs. 2,804/-.But complainant has admitted that subsequently he got refund of the same after claiming the same from the Income Tax Authority.But entire dispute in between the parties actually arose in the year 2009 and cause of action lastly arose on 16.06.2010.But complaint was filed on 27.03.2015 i.e. long after 4 years and 9 months.

So, under any circumstances this complaint is not tenable in view of the fact that at the time of filing this complaint, no application u/s 24A was filed for condonation of delay for which the entire complaint is barred by limitation.

At the same time the entire dispute is related to money matters in respect work order of the op’s Company and it is nothing but a business transaction between the parties for which the complainant is not a consumer under the op.At the same time the present complaint is absolutely barred by limitation for which the present complaint is not maintainable and in view of the above findings, the present complaint fails.

Hence, it is

                                                 ORDERED

That the complaint be and the same is dismissed on contest without any cost against the ops.

But complainant may get such relief only from the civil because as it is civil dispute.