Haryana

Panchkula

CC/279/2016

VARDHMAN JAIN - Complainant(s)

Versus

KOTAK MAHINDRA BANK LTD. - Opp.Party(s)

ARVIND CHAUHAN.

13 Oct 2017

ORDER

BEFORE THE DISTRICT CONSUMER DISPUTES REDRESSAL FORUM,  PANCHKULA.                                        

Consumer Complaint No.	:	279of 2016
Date of Institution	:	10.10.2016
Date of Decision	:	13.10.2017

 

Vardhman Jain S/o Sh. Ajit Prasad Jain House No.214, Sector  10 Panchkula, Haryana.

                                                                        ….Complainant

Versus

1. Kotak Mahindra Bank through its Branch Manager SCO 331 Sector 9, Panchkula.
2. Income Tax Officer (Ward No.3, Palakkad, Kerala) through the principal Income Tax Commissioner Office of the Commissioner Income Tax Ayakar Bhawan, Trichur Kerala-680001.

                                                          ….Opposite Parties

 

COMPLAINT UNDER SEC. 12 OF THE CONSUMER PROTECTION ACT, 1986.

 

Before:                      Mr.Dharam Pal, President.

Mrs.Anita Kapoor, Member.

Mr.Jagmohan Singh, Member.

 

For the Parties:           Mr. Arind Chauhan, Advocate for complainant.

Mr. Vivek Garg, authorized represented for OP no.1.

                                OP No.2 already ex-parte.

 

ORDER

(Dharam Pal, President)

 

                The complainant-Vardhman Jain, filed the present complaint under Section 12 of the Consumer Protection Act, 1986 against Kotak Mahindra Bank and another, the opposite party.  

2.             The brief facts are that he has deposited self assessment tax  for the Annual Financial Year 2015-2016 amounting to Rs.65,480/- on dated   19.3.2016  vide challan  numbers 10427  through OP no.1 through his  bank account number 7811674697.  The complainant has submitted that he has given his name and his PAN number which is ACGPJ8205Q to the OP no.1 for depositing the tax through net banking, but the OP no.1 wrongly mentioned the PAN number of the complainant as ACQPJ8205Q instead of ACGPJ8205Q.  The form was also duly filled by one of the employee of the OP no.1 namely Sakshita, who thereupon made the entry in the computer for filling the Income Tax Return.  It is submitted that the PAN number ACQPJ8205Q is in the name of Shri Kaiyalakkakathu John which is in the jurisdiction at ward number 3 Palakkad Kerala.  It is submitted that the said mistake has been committed by OP no.1 and the OP no.1 has also issued a certificate in this regard stating that it is a typo clerical mistake. It is submitted that he has requested the OP no.2 by letter dated 19.5.2016 for the rectification of error alongwith all the Annexures i.e. Tax deposit challan, Bank statement, copy of PAN , Indemnity Bond, Certificate from Bank but  he has received an unsatisfactory reply from OP no.2.  It is submitted that he has requested many times for the rectification of the error  and also to credit the tax amount of Rs.65,480/- in his correct PAN number account.  A legal notice has also been served on the opposite parties  and in response the complainant has received a false and frivolous reply from op no.1. The complainant has claimed a refund of  Rs.65,000/- along with interest @ 18% p.a. of loss occurred, Rs.30,000/- as compensation towards mental torture, harassment and pain & agony etc and Rs.10,000/- towards cost of litigation.

3.             Upon notice, the Op no. 1 appeared before this Forum and filed written statement by taking some preliminary objections and submitted that the complainant has not approached this Forum with clean hands and has suppressed the true and material facts from this Forum.  It is submitted that the complainant submitted a filled and duly signed tax payment request form and e-tax registration form to the OP on 18.03.2016 for processing the online payment of tax on behalf of the complainant for the assessment year 2015-2016.  Based on such forms submitted by the complainant under his signatures the complainant was registered for e-payment of tax.  Perusal of  E-Tax Registration Form,  it could be made out that the PAN number mentioned was ACQPJ8205Q. Accordingly the E-Tax Registration was done by the OP  OP Bank for PAN No. ACQPJ8205Q.  The complainant approached the OP Bank on 22.3.2016 and informed for the first time to the OP bank that the PAN No. ACQPJ8205Q under which the tax amount on behalf of the assesse i.e. the complainant is paid is not correct and the correct PAN number was ACGPJ8205Q.  The OP Bank checked the Tax Payment Request Form and E-Tax Registration Form submitted by the complainant and found that the PAN number filled by the complainant was ACQPJ8205Q and not ACGPJ8205Q basis which an e-payment challan was generated and the answering OP Bank accordingly informed the complainant to approach the assessing officer who is authorized under the OLTAS (On Line Tax Accounting System) to make such correction in the challan date in the bonafide cases, to enable credit of the taxes paid, to the concerned assesse i.e. the complainant.  

4.             The OP No.1 further submitted that as per the bank records the complainant had submitted a filled in and duly signed Tax Payment Request Form and E-Tax Registration Form to the OP Bank on 18.3.2016 and not on 19.3.2016. The complainant in his Tax Payment Request Form and E-Tax Registration Form had mentioned the PAN No. as ACQPJ8205Q and not ACGPJ8205Q.  The OP No.1 has denied that one of the employee namely Sakshita filled in the form. The complainant himself, has filled in the Tax Payment Request Form and E-Tax Registration Form. On the E-Tax Registration Form, it is clearly mentioned on the heading that the same is to be filed in by the customer i.e. complainant only.  Both the forms are signed by the complainant himself  and he has clearly declared in the Forms while signing that “ I confirm the details mentioned above are true to my knowledge”.  The OP was to act as per the instructions of the complainant and has accordingly acted. The OP Bank has only relied on the details that were filled in the Form by the complainant only. The OP Bank has not made any error in paying the amount to the Income Tax Authority.

5.             Notice was issued to the Op No.2 through registered post but none appeared on behalf of Op No.2. Despite passing of 30 days, it is deemed to be served and the Op No.2 was proceeded against ex-parte vide order dated 18.11.2016.

6.             The complainant tendered in to evidence his own affidavit as Annexure C-A along with documents Annexure C-1 to C-13 and thereafter closed the evidence. On the other hand, the OP No.1 tendered in to evidence affidavit  as Annexure R1/A along with documents Annexure R1/1 and R1/2 and thereafter closed the evidence.

 7.            We have heard learned counsel for the parties and have gone through the case file carefully and minutely and also considered the written arguments submitted by the counsel for the Op No.1.

8.             Admittedly, the complainant submitted  duly filled in and signed tax payment request Form and E-Tax Registration Form to the OP No.1  on 18.3.2016 (Annexure C-1 and C-2) for processing the online payment of tax on behalf of the complainant for the assessment year 2015-2016. While submitting the above said documents, the complainant mentioned the PAN number as ACQPJ8205Q. Accordingly, E-Tax Registration was done by the OP No.1 for PAN no.ACQPJ8205Q. In his complaint, the complainant has submitted that he has given  his name, PAN number, which is ACGPJ8205Q to the OP No.1, for depositing the tax through net banking. But the employee (namely Sakshita) of OP No.1 wrongly mentioned the PAN of complainant as ACQPG8205Q instead of ACGPJ8205Q. On the request of the complainant, OP No.1 issued a certificate dated 18.5.2016 (Annexure C-8) to the effect that the transaction was made in account No. 7811674697 of Mr. Vardhman Jain on 18.3.2016 in which erroneously  PAN  number has been mentioned as ACQPJ8205Q instead of ACGPJ8205Q. The amount of transaction was Rs. 65,480/- and also mentioned all the details concerning to the above said transaction. On the basis of above said certificate, the complainant requested the Income Tax Officer, Ward No.3 Palakkad Kerala for rectification of above said mistake and transfer the said tax in the PAN of complainant. In response to the above said letter, the Income Tax Officer (TECH) O/o PR. Commissioner of Income Tax, Thrissur intimated vide their letter dated 26.5.2016 (Annexure C-10) that the mistake was committed by the bank and as a result the amount paid by the complainant was credited to some other assessee’s account. Since all this was happened as a result of mistake on the part of the bank, they have to take step to rectify the mistake and advised the complainant to take up the issue with the concerned bank for this purpose.

9.             On the other hand, the OP No.1 clearly mentioned in their reply that the complainant submitted a filled in and duly signed tax payment request Form and E-Tax Registration Forum to the OP bank on 18.3.2016 for processing the online payment of tax on behalf of the assessee i.e. complainant for the assessment year 2015-2016 based on such information submitted by the complainant under his signatures. The complaint was registered on E-payment of tax. It has been further submitted by the OP No.1 that the complainant himself should have filled in the tax payment request Form and E-Tax Registration Form as on the E-Tax Registration Form, it is clearly mentioned on the heading that the same is to be filled in by the customer i.e. the complainant only. Both the forms are signed by the complainant himself and he has made the declaration in forms while signing that “ I confirm the details mentioned above are true to my knowledge”. It is further submitted that the complainant’s after-thought is making this claim that the tax payment request Form and E-Tax registration Form was not filled by him. The complainant has not filed any rejoinder to controvert the stand taken by the OP NO.1 in their reply.

10.            In view of the facts and circumstances of the case discussed above, we are of the opinion that there is no deficiency on the part of the Ops No.1 and 2. The mistake was committed by the complainant himself. But the mistake can be rectified which is not intentionally. However in the interest of justice, OP No.1 is directed to take up the matter with the OP No.2 and supply the necessary documents to rectify the mistake and get the amount transferred against the proper PAN number. The complainant is also directed to assist the OP No.1 in supplying the documents/information for the above said purpose.

                Let the order be complied with within the period of 30 days from the receipt of certified copy of this order. A copy of this order be sent to the parties free of costs and file be consigned to the record room after due compliance.

 

Announced

13.10.2017          JAGMOHAN SING      ANITA KAPOOR       DHARAM PAL

                         MEMBER                  MEMBER               PRESIDENT

Note: Each and every page of this order has been duly signed by me.

 

                                                DHARAM PAL

                                        President