Case No. 160/2023   

IN THE MATTER OF

 Manoj Kumar Gupta age about 49 years S/o Vijay Prakash Gupta R/o Kasganj Road, Chharra District Aligarh

                                           V/s

M. K. Gupta HUF , Pernod Ricard India Pvt. Ltd 194A Vishvkarma Industrial Estate Baghpat Road Merrut Present Address Seagram office TC/G/2and T/GS/ 54 th Floor Cyber Height Vibhuti Khand, Gomti Nagar, Lucknow  

CORAM

Present:

1. Shri Hasnain Qureshi, President
2. Shri Alok Upadhayay, Member
3. Smt. Purnima Singh Rajpoot, Member

PRONOUNCED by Shri Hasnain Qureshi, President

JUDGMENT

1. The present complaint has been filed by the complainant before this commission for  the following reliefs-

1. The Op be directed to correct the mistake in payment of TDS in PAN ABOPG8054D of Sri Manoj Kumar Gupta as a individual to pay the TDS amount Rs.1244433 with interest  @18% per annum from the date 01.04.2020  till the date of payment in PAN AAIHM2421H of the complainant Manoj Kumar Gupta HUF.
2. The Op be directed to pay compensation Rs.100000 for harassment.
3. The op be directed to pay Rs.25000 as litigation expenses.

2. It is stated that the complainant is Hindu Undivided Family (HUF) and  is  represented through Sri Manoj Kumar Gupta .OP carries on business in the name and style of Pernod Recard India Pvt. Ltd. at industrial area Baghpat Road Meerut. Complainant and OP are engaged in business transactions since a long . Complainant had purchased the goods for Rs. 126496555.21 in the financial year 2018-19 from 18.4.2018 to 31.3.2019. OP paid the TDS amount Rs.20479.20 in ITR of the assessment year 2019-20 in respect of the aforesaid amount whereas the actual TDS amount comes to Rs. 1244433was due. Op is liable to pay the remaining TDS amount Rs. 1244433 which was not paid despite of notice dated11.1.2021 sent through counsel. OP had paid the said amount Rs.1244433in PAN ABOPG8054D OF Sri Manoj Kumar Gupta as a individual whereas the said amount was to be paid in PAN AAIHM2421H of the complainant Manoj Kumar Gupta, HUF. The said amount Rs.1244433was wrongly paid into the PAN ABOPG8054D OF Sri Manoj Kumar Gupta as individual  instead of making payment into the PAN AAIHM2421H of the complainant Manoj Kumar Gupta HUF. OP has committed mistake making payment of the said amount and that was the Act of Commission or omission and negligence of the OP who is liable to correct the mistake was receiving the statement before the concerned authorities and to credit the said amount to the PAN AAIHM2421H of the complainant Manoj Kumar Gupta HUF with the interest at the rate 18% per annum from 1.4.2020 till the date of payment. Complainant has suffered loss on account of delay in making payment of the said amount and reliable to reimburse the complainant in terms of interest @ 18% per annum from 1.4.2020 till the date of payment.
3. Op has not filed WS despite of sufficient service.                  
4. Complainant has filed his affidavit and papers in support of his pleadings.
5. We have perused the material available on record and heard the complainant.
6. There is nothing on record to rebut the pleadings made by the complainant and as such the pleadings are unrebutted. There appears no reason to disbelieve the complainant’s case. Complainant case is proved and he is entitled to the reliefs claimed.        
7. We hereby direct the Op to correct the mistake in payment of TDS in PAN ABOPG8054D of Sri Manoj Kumar Gupta as a individual to pay the TDS amount Rs.1244433 @ 12% per annum from the date 01.04.2020 till the date of actual payment in PAN AAIHM2421H of the complainant Manoj Kumar Gupta HUF. Op is also directed to pay compensation Rs.10000 for harassment and  Rs. 10000 as litigation expenses.
8. Op shall comply with the direction within 30 days failing which Ops shall be prosecuted for non-compliance in accordance with section 72 of the Act for awarding punishment against him.
9. A copy of this judgment be provided to all the parties as per rule as mandated by Consumer Protection Act, 2019. The judgment be uploaded forthwith on the website of the commission for the perusal of the parties.
10. File be consigned to record room along with a copy of this judgment.