IN THE DISTRICT CONSUMER DISPUTES REDRESSAL FORUM,
MURSHIDABAD AT BERHAMPORE.
CASE No. CC 36/2014
Date of Filing: 06.03.2014. Date of Final Order: 29.07.2015.
Complainant: Sri Hemanta Mondal, S/O Late Purna Chandra Mondal,
Vill. Uday Chandpore, P.O. Jibanti, P.S. Kandi, Dist. Murshidabad.
Vs
Opposite Party: Branch Manager, Bank of India, Jibanti Branch, Vill. Jibanti P.O. Jibanti,
P.S. Kandi, Dist. Murshidabad , Pin code: 742136.
Present: Sri Anupam Bhattacharyya ………………….President.
Sri Samaresh Kumar Mitra ……………………..Member.
FINAL ORDER
Sri Anupam Bhattacharyya, Presiding Member.
The instant complaint has been filed by the complainant u/s 12 of C.P. Act, 1986 praying for payment of Rs.6060.41 along with interest and compensation for harassment, mental agony and financial loss.
The complainant’s case, in brief, is that Purna Chandra Mondal, deceased father of the complainant had Savings Bank A/C No. 125 with the OP Bank. Father of the complainant had fixed deposit of Rs.1.4 lac with OP Bank for 555 days on 10.06.11 withdrawing from his savings Account by cheque on the same day and again on 14.06.11 the complainant and his father fixed deposited Rs.60,000.00 with Op Bank for 555 days withdrawing from the saving bank Account of his father. At that time as per instruction of OP Bank they submitted their respective PAN card vide Pan Card No. BOQPM 4865J and BOQPM 4866M. The complainant opened his savings Bank A/c No. 21210100005388 with Op bank after demise of his fat her. On maturity of the said two fixed deposits the OP Bank deducted TDS for Rs.4224.44 and 1835.97 illegally without prior intimation. Also, the OP bank has not supplied Form 16A for such TDS deduction and complaint sent advocate notice by regd. post with A/D to OP- Bank for payment of Rs.6060.41 along with interest and damages till payment but no result. Hence, the instant complaint case.
The written version filed by the OP, in brief, is that the OP has categorically denied the complaint’s case as to submission of their respective PAN card, deduction of TDS without prior intimation and form 16A refused in spite of request. There is no laches on the part of the OP-Bank. The OP Bank has sent the deducted TDS amount to the proper authority. The complainant has failed to produce any documents as to filing 15G or 15 H Forms in spite of request by letter from the OP Bank. The OP bank has no deficiency in service and for that the complaint is liable to be dismissed. Hence, the instant Written Version.
Considering the pleadings of both parties the following points have been framed for disposal of the case.
POINTS FOR DECISION
- Whether the case is maintainable as per law and fact?
- Whether the case is barred by law of limitation or not?
- Whether there is any cause of action to file the present case?
- Whether the complainant is entitled to get the relief as prayed for?
- To what other relief/reliefs the complainant is entitled to?
DECISION WITH REASONS
Point Nos. 1 to 5.
All the points are taken up together for the sake of convenience.
The complainant has prayed for refund of illegal deduction of TDS amount to Rs.6060.41 along with interest plus compensation.
The complainant’s main case is that the OP Bank illegally deducted TDS from the matured fixed deposit in spite of filing PAN and Forms 15G and 15 H and without prior intimation to the complainant and also refused to supply from16A for such illegal TDS deduction to the complainant.
On the other hand, the OP Bank denied the entire allegation of the complainant as to submission of PAN card and form 15G and 15H.
In this case both parties have adduced documentary evidence in support of their respective case. Also, the complainant has adduced evidence of the complaint on affidavit.
Admittedly, the concerned two fixed deposits were matured on 16.12.12 and 20.12.12 deducting TDS for Rs.4224.44 and 1835.97 respectively, on 9.1.13 and which were fixed on 10.6.11 and 14.6.11 respectively.
The complainant’s case as per petition of complaint is that the complainant submitted two PAN cards in favour of himself and his father, at the time of fixed deposit.
The complainant has filed only Xerox copy of one PAN Card of Late Purna Mondal, father of the complainant, which was issued on 3.9.11 who died on 20.8.11.
From the date of those two fixed deposits it is clear that the alleged PAN cards were not created rather issued by the Income Tax Authority at the time of alleged issuance of Fixed Deposits on 10.6.11 and 14.6.11.
The complainant has not filed the Xerox copy of his own PAN card showing the date of issuance of such PAN card. But, he has filed Xerox copies of Form 26 AS in respect of PAN card of complainant and his deceased father Purna Ch. Mandal showing no transaction as to deposit of TDS.
From the bank statement filed by the complainant in respect of his savings bank A/C it appears that TDS was deducted from both the fixed deposits on 9.1.13.
The complainant’s case is that he deposited PAN cards of complainant and his father and also filed the respective form 15 G, 15 H.
But, the complainant has not adduced any documentary evidence showing receipts of the same by the OP-Bank.
Admittedly, in this case OP-Bank has not issued any form 16A in favour of the complainant towards deduction of TDS.
The complainant’s case is that the OP-Bank has not deposited the said deducted TDS amount with Income Tax Department.
To justify the same the complainant has filed Xerox copies of 26AS form showing no transaction as to TDS deduction in respect of the PAN card of the complainant’s father-Purna Chandra Mandal and the complainant himself.
On the other hand the OP-Bank has filed A/c ledger computer print report from 01.01.2011 to 31.12.2013 showing credit of TDS amount in the respective TAN number.
From the said statement at page 8 with three yellow marks it appears that on 17.12.2002 and on 09.01.2013, Rs.630/- and Rs.90/- was credited in the TAN No. S9443310 and S9173833 in respect of A/c No. 421256110000109 respectively and on 09.01.2013 RS.30/- was credited in TAN No.S9173833 in respect of A/c No. 421256110000110.
On the other hand from the Xerox copy of the concerned Fixed Deposit certificate, matured amount of the respective A/c No. of the fixed deposits are Rs.69438.55 and Rs.162023.27 matured on 20.12.2012 and 16.12.2012 and from the Xerox copy of the print out of this concerned passbook of Purna Chandra Mandal it appears that the closure proceed of A/c Nos. 421256110000109 and 421256110000110 was credited on 09.1.2013 for Rs.67602.58 and Rs.157798.83.
Considering the above matured value it is now clear from the above statement of passbook that Rs.69438.55 minus Rs.67602.58=Rs.1835.97 and Rs.16202327.00 minus Rs.157798.83=Rs.4224.44 were deducted as TDS. Thus, total TDS deducted was Rs.6060.41.
From the above Account ledger report regarding payment of TDS to Income Tax Department it appears that Rs.720/- in respect of A/c No. 421256110000109 and Rs.30/- in respect of Account No. 421256110000110 and in total Rs.750/- was debited to Income Tax Department. From the documentary evidence adduced by both sides including the evidence on affidavit adduced by the complainant was discussed above it is clear that Form 16A has not been issued by the OP-Bank in favour of the complainant and it is clear that OP-Bank deducted TDS in total for Rs.6060.41 and deposited with the Income Tax Department but there is no such reflection in form 26AS dated 23.02.2014 filed by the complainant and for that we are of the opinion that the complainant is entitled to get back the said amount of Rs.6060/- toward TDS.
Regarding claim of compensation in addition to the claim of interest it has been held in the reported decision in II(2006) CPJ 339(NC) that since interest is allowed there is no justification for separately awarding Rs.20000/- by way of compensation towards mental agony.
Relying upon this aforesaid reported decision the complainant will not get any compensation in this case as he will get interest.
On the basis of the above discussions, we conclude that all these point s are disposed of in favour of the complainant and as such the complainant will get Rs.6060/- towards deduction of TDS alongwith interest at the rate 8% since 23.11.2013.
Hence,
ORDERED
that the Consumer Complaint No.36/2014 be and the same is hereby allowed on contest against the OP/ Branch Manager, Bank of India, Jibanti Branch for getting Rs.6060/- towards deduction of TDS alongwith interest at the rate of 8% since 23.11.2013.
The OP/ Branch Manager, Bank of India, Jibanti Branch is hereby directed to pay Rs.6060/- towards deduction of TDS to the complainant within two months from the date of this order failing which the OP have to pay Rs.100/- per day’s delay and the same is to be deposited in the Consumer Legal Aid Account.
Let a plain copy of this order be made available and be supplied free of cost, to each of the parties on contest in person, Ld. Advocate/Agent on record, by hand under proper acknowledgment / be sent forthwith under ordinary post to the concerned parties as per rules, for information and necessary action.
Member, President,
District Consumer Disputes District Consumer Disputes
Redressal Forum, Murshidabad. Redressal Forum, Murshidabad.
