Shri B. Mukhopadhyay, President. This is an application u/s.12 of the C.P. Act, 1986. By filing this compliant complainant has prayed for directing the OP to issue the TDS certificate of Rs.12,693/- in favour of the complainant and for compensation alleging that OP deducted Rs.12,693/- as TDS out of the interest amount which had been paid to the complainant on 25-05-2011 in CDF Execution Case No.125 of 2009 arising out of CDF Case No.104 of 2007 and as per provision of IT Act, 1961 OPs legal duty is to issue TDS certificate for the above deduction within June, 2011. But OP has not yet supplied the same though request is made through their Ld. Lawyer and even after handing over the PAN card to the OP and for which complainant has been harassed and by the circumstances this complaint was filed. OP by filing written statement submitted initially PAN card was not submitted by the complainant for which 20% was deducted out of the interest amount paid and that amount was Rs.12,693/- which was deducted on 25-05-2011 and, thereafter, complainant supplied pan card when the matter was reported to Income Tax Authority and TDS Certificate was issued after submission of the Income Tax Return by the company i.e. OP and finally TDS Certificate was issued on 07-06-2012 and fact remains that complainant received the said TDS form along with cheque amount which was refunded to the complainant out of Rs.12,693/- against complainant’s account and that letter was issued along with such materials and TDS by Airway bill no.7832175890 which was delivered to the complainant on 30-06-2012 and it is further submitted that for some ill purpose this complaint was filed because it would be evident from the fact that for non-submission of the PAN card by the complainant 20% was deducted out of the interest amount but subsequently, after receipt of the PAN card 10% was deducted and balance 10% was returned to the complainant’s account which would be evident from the fact that this complaint was filed on 23-03-2012 and OP received the notice of this case just prior to 25-07-2012 and appeared on 25-07-2012 and on that date OP submitted in detail about the entire fact and stating that TDS certificate had already been issued on 07-06-2012 and same has been sent to the complainant but even after receipt of the same complainant was silent before this Forum and for which the entire complaint should be dismissed. Decision with Reasons Wholeheartedly, we have entered into the very fiction as versed in the complaint and at the same time the verse of the OP as flown in the written version and also considering the very submission of the Ld. Lawyer of the complainant and OP it is found that whole matter i.e. the present consumer dispute is in reality dead chapter and from the date of receipt of TDS and also 50% of the deducted amount of Rs.12,693/- by the complainant on 30-06-2012. But peculiar factor is that even then the case is being dragged by the complainant but what is the reason behind it is not ascertainable. One point was raised by the complainant that TDS must be submitted within one month from the date of deduction of the tax by the OP. But in this regard it should be mentioned by this Forum that TDS is generally supplied to the person from whom tax is deducted as source just after completion of the total financial year and submission of all TDS by the employer or the establishment who is bound to issue such TDS for deduction of any amount against any matter and that is the mandatory rules in respect of the TAN holder not month by month and considering that principle and also the fact the interest was deducted by the OP from the tax amount of the complainant on 25-05-2011 and then financial year started in that year (2011) with effect from 01-04-2011 what ended on 31-03-2012. In that case a TDS shall be returned issued by 30-06-2012 and in this case it is found TDS was issued on 12-06-2012 and complainant received the same on 30-06-2012 then it is clear that the OP after receipt of the notice of this case appeared on 25-07-2012 and reported the entire fact by filing the documents and then and there the present Forum ought to have disposed of this but factually for our fault no order was passed but it is detected by the present President that it is being casually continued because the proper attention was not given to each case records properly so the matter is taken up today and we are of opinion that the entire consumer dispute already died on 30-06-2012. As there was no laches, deficiency, negligence on the part of the OP in our view the present case bears no merit from its inception and it is to be mentioned in this regard that in some cases consumers are being persuaded by some tricky persons for which some vexatious cases are being filed and no doubt complainant had no fault in this case. But this complaint was filed probably by her father for some benefit and considering that aspect we are dismissing the complaint with specific observation that there was no legal merit to file this complaint. This complaint fails Hence, Ordered That the complaint be and the same is dismissed on contest against OP.
| | [HON'ABLE MR. A. K. CHANDA] MEMBER[HON'ABLE MR. B. MUKHOPADHYAY] PRESIDENT[HON'ABLE MRS. SANGITA PAL] MEMBER | | 
