IN THE DISTRICT CONSUMER DISPUTES REDRESSAL FORUM,

Murshidabad at Berhampore.

            CASE No.CC/ 49 /2015              

Date of filing: 08/04/2015                                                                                                   Date of Final Order: 22/09/2015

                         Complainant:        Ashes Kumar Mitra,

                                                 S/O.- Lt. Ajit Kumar Mitra

                                                 Vill.+P.O.+ P.S.- Khargram.

                                                District- Murshidabad, PIN.- 742147 ( W.B.)

                   Opposite Party:      1). Branch Manager,

                                                State Bank of India, Berhampore Branch,

                                                Berhampore, Murshidabad PIN.- 742101 (W.B.)

                                                2). Branch manager,

                                                United bank of India, Kandi Branch,                                                              

                                                P.S.- Kandi, Dist.- Murshidabad. PIN.-742137 (W.B.)

Mr. Sougata Biswas & Bidishya Sarkar,Ld. Advocates…………for the Complainant.

Mr.Jayanta Bagchi Ld. Advocate………………………………………….for the Opposite Party.

                            Present:  Hon’ble President, Anupam Bhattacharyya. 

                                           Hon’ble Member, Pranati Ali.

FINAL ORDER

Pranati Ali, Member.

                The case of the complainant, in brief, is that  he is a retired employee of WBSEDCL and after his retirement he deposited a sum of Rs.3,25,238/- in A/c No. 30887837489 with the OP No.1 as fixed deposit for 1000 days on 28.03.2011 and the date of maturity was fixed on 22.12.2013. The maturity value was fixed Rs.4,23,196/- but during the period of encashment the Bank credited a sum of Rs.4,15,513/- instead of Rs.4,23,196/- by deducting a sum of Rs.6,584/- as TDS. The complainant visited the OP No.1 several times for getting Form 16A to get the refund by filing return but the OP assured to solve the matter by discussing it with the counsel of Bank and did not issue Form 16A. The complainant came to know from the I.T. Department that his TDS was not credited in his PAN. So, he did not get refund in his return filing 27^th August, 2012 for the Assessment year 2012-213. Thereafter, the complainant requested the OP No.1 in writing to get the Form 16A and the OP issued the same on 21.03.2014.The complainant also deposited a sum of Rs.93,724.72 /- being account No. 0392100050608 before the OP No.2 and the OP deducted a sum of Rs.2059.00 on 28.03.2011 but the complainant did not get such amount from the I.T. Department. He produced his PAN being ADRPM 5197J during the period of his investment before the OPs. After filing return for the Assessment Year 2012-2013 adjusting or stating the TDS amount in which the refundable amount was Rs.7306/- the complainant waited for a considerable period for getting refund when he came to know from the Annual Tax statement from the Income Tax Department in connection with his PAN he found that no TDS has been deposited as Tax and interest andRs.1340/- to be deposited within 12.06.2013 then he several times visited the Branch of OPs but all his efforts proved abortive. For this reason he has filed this case for relief.

          The complainant prays for a direction to the OP to refund the TDS including interest @10% which they deducted from the account of the complainant since the deduction and further direction to pay Rs.50,000/- for mental agony and harassment and Rs.5000/- for litigation cost .

          The case of the OP No.1 in brief is that the complainant deposited a sum of Rs.3,25,238/- in his account No. 30887837489 for 1000 days with the OP NO.1 on 28.03.2011 and the maturity date of the said deposit to be on 22.12.2013 . On the date of maturity he got Rs.4,15,513/- after deduction of T.D.S a sum of Rs.6,584/-. It is not true that the complainant visited several times in the Bank for getting Form No.16A to get the refund by filing return. It is also not true that the TDS which was deducted not credited on his PAN. The OP submitted TDS Form No.16A to the complainant as per request of the complainant. The cause of late delivery due to non available PAN in data base of OP Bank. The complainant on the basis of Form No.16A is entitled to get required benefit from the Income Tax Department. The amount of Rs.6,584/- is/was not kept by the OP Bank. The entire allegation of the complainant is baseless. There is no deficiency of OP Bank. Hence, the complaint of the complainant is liable to be dismissed.

      The OP No.2 put his appearance in person and deposited a pay order of Rs.2059/- and prayed to discharge him from the proceeding.  

          The complainant filed evidence on affidavit on 15.07.2015 in which he averred that the complaint is bonafide enough to get TDS amount including interest and compensation from the OP No.1 which he (OP No.1) deducted from his fixed deposit account. The burden of proof lies on the OP No.1 that he has to prove by producing document that he deposited the deducted amount of the complainant in the account of the central government which ought to reflect in the PAN of the complainant.

        The agents on behalf of the parties advanced argument in full.

From the discussion herein above, we find the following Issues/Points for consideration.

ISSUES/POINTS FOR CONSIDERATION

1. Whether the Complainant Ashes Kumar Mitra is a ‘Consumer’ of the opposite party?
2. Whether this Forum has territorial/pecuniary jurisdiction to entertain and try the case?
3. Whether the O.Ps carried on unfair trade practice/rendered any deficiency in service towards the Complainant?

4.  Whether the complainant proved his case against the opposite party, as alleged and whether the opposite party is liable for compensation to him? 

DECISIONS WITH REASONS

                    In the light of discussions herein above we find that the following issues/points should be decided based on the above perspectives.

  1).Whether the Complainant Ashes Kumar Mitra is a ‘Consumer’ of the opposite party?

                From the materials on record it is transparent that the Complainant is a “Consumer” as provided by the spirit of section 2(1)(d)(ii) of the Consumer Protection Act,1986. As the complainant herein being the customer of OP is entitled to get service from the OPs.

 (2).Whether this Forum has territorial/pecuniary jurisdiction to entertain and try the case?

              Both the complainant and opposite party are residents/carrying on business within the district of Murshidabad and cause of action took place within Murshidabad. The complaint valued at (Rs.6584/-+Rs.2059/-)plus Intt.@10% andRs.50000/as compensation and Rs.5000/- as cost ad valorem which is within Rs.20,00,000/-limit of this Forum. So, this Forum has territorial/pecuniary jurisdiction to entertain and try the case.

    (3).Whether the opposite party carried on unfair trade practice/rendered any deficiency in service towards the Complainant?

              After perusing the Complaint Petition, Written version as filed by the OP No.1 and the documents as filed by the complainant during the time of filing the complaint petition and hearing the arguments as advanced by the agents of the complainant it appears that the complainant being a retired employee of WBSEDCL deposited a sum of Rs.325238.00 as a fixed deposit before the OP No.1 for 1000 days on 28.3.2011 and the date of maturity fixed on 22.12.2013. After the maturity the OP No.1 delivered Rs.4,15,513/- instead of Rs.4,23,196/- by deducting a sum of Rs. 6,584/- as TDS. The complainant several times visited the OP No.1 for getting Form 16A so that he can refund the deducted amount by filing return before the Income Tax Department.

    This complainant also deposited a sum of Rs.93724.72 before OP No.2 and the OP bank deducted a sum of Rs.2059.00 on 28.3.2011 and issued Form 16A. But the TDS amount was not reflected in the PAN of the complainant.

     Then the complainant filed ITR(I) before Income Tax Officer, Murshidabad on 27 th August,2012 for getting refund of Rs.7306.00. His payable tax was Rs.1337.00 and Total TDS deducted was Rs.8643.00 (TDS of SBI Rs.6584.00 & TDS of UBI Rs.2059.00). When he did not get the refund money from IT Department then he came to know from the demand processing details of PAN being ADRPM5197J for the Assessment Year2012-13 that no TDS has deposited in his PAN before the IT Department. So they charged a sum of Rs.1336.00 as Tax & Interest.

       The Form 16A as issued by the OP No.1 clearly depicts that a sum of Rs.6584.00 was deducted as tax from the account of the complainant. Similarly the OP No.2 issued Form 16A in which it is shown that a sum of Rs.2059/- was deducted from the account of the complainant during the FY. 2011-12.

       Getting no refund from the IT department the complainant filed the instant complaint case before this Forum alleging deficiency of service of the OP. Both the OP No.1&2 appeared before this Forum. The OP No.2 deposited pay order of Rs.2059/- in favour of the complainant on 19.5.2015 and prayed to discharge him from the proceeding. The complainant received the pay order on 24.06.2015 and prayed to struck off the OP NO.2 from the proceeding and this Forum by  order No.6 dated 24.06.2015 discharged the OP No.2 from this proceedings.

         The OP No.1 contested the case by filing written version and denied the allegation as leveled against him. In the para 9 of the w/v, the OP No.1 averred that due to delivery of TDS certificate the party (complaint) not refunds the amount and the cause of late delivery due to non available PAN in data base of OP bank. The complainant on the basis of Form No.16A is entitled to get required benefit from the Income Tax Department. So there is no deficiency on the part of OP bank.

       The OP No.1 by producing no document could prove that they deposited the TDS amount before the Income Tax Department through the quarterly statement of 24Q in Q4. But he issued Form 16A in which he showed that a sum of Rs.6584.00 has deducted from the account of the complainant and deposited in the account of the IT department, the receipt no of original Quarterly Statements of TDS Under sub Section (3) of section 200 has shown as XWJXCZAG that seems to be incorrect.

         But the complainant by filing ITR on 27th August,2012  for the Assessment Year 2012-13 wanted to get the refund, amounting to Rs.7306.00 before the Income Tax Officer Ward-4, Murshidabad. After a long interval the complainant came to know from the Demand Processing that no TDS/TCS has deposited in the PAN of the complainant but the IT Department charged Tax & Interest payable Rs.1340.00 from the complainant.

          The complainant filed Form 26 AS; Annual Statement under Section 203AA of the Income Tax Act,1961  which transpires  in the column  Part A – Details of Tax Deducted at Source- No transactions present.

          So we may safely conclude that the TDS as deducted from the account of the complainant was not deposited in the account of the Income Tax Department as a consequence the complainant did not get refund after filing the return of the corresponding year. The complainant did not get the refund amount from the Income Tax Department for the negligent act of the OP No.1. This is a glare example of deficiency of service on the part of OP No.1 for which he is liable to pay the TDS amount along with compensation.          

4.  Whether the complainant proved his case against the opposite party, as alleged and whether the opposite party is liable for compensation to him?

            The discussion made herein before, we have no hesitation to come in a conclusion that the Complainant is deserved to get refund of TDS amount of Rs.6584/-including the compensation from the OP No.1 as we deemed fit and proper.

              Hence, it is ordered that the complaint be and the same is allowed on contest against the OP No.1 with a litigation cost of Rs.4000/- to be paid to this complainant.

          The Opposite party No.1 is hereby directed to pay Rs.6584/-as refund of TDS and Rs.5000/- as compensation to this complainant within 30 days from the passing of this order.

              At the event of failure to comply with the order the Opposite Party No.1 shall pay fine @Rs.50/- for each day’s delay, if caused, on expiry of the aforesaid 30 days by depositing the accrued amount, if any, in the Consumer Legal Aid Account.

          Let plain copy of this order be made available and be supplied, free of cost, to the parties on contest in person, Ld. Advocate/Agent on record, by hand under proper acknowledgement/ be sent forthwith under ordinary post to the concerned parties as per rules, for information and necessary action.

       Dictated and Corrected by me.