A2Z WASTE MANAGEMENT (RANCHI) LIMITED,GURGAON V. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD

ITA 4902/DEL/2024

AI Insights

A2Z Waste Management (Ranchi) Limited appealed against the order of the CIT(A), National Faceless Appeal Centre, which dismissed their appeal due to a significant delay in filing. The delay was attributed to the assessee's claim of not receiving the intimation orders from the CPC, which were allegedly sent to their registered email. The Tribunal noted that the assessee failed to provide sufficient evidence to prove that the intimation order was not received, and thus upheld the dismissal of the appeal by the CIT(A) without considering the substantive issues of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 474654 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHISH TRIPATHI
• Assessee Lawyers: NOT
• Keywords: Reasonable cause; TDS
• Section: 234E; 200A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4902/Del/2024 (ASSESSMENT YEAR 2013-14) A2Z Waste Management (Ranchi) Limited, O-116, 1st Floor, DLF Shopping Mall, Arjun Marg, DLF City Phase I DLf QE S.O, Gurgaon, Haryana-122002 PAN-RTKA06710E Vs. Dy./ACIT (TDS), Ghaziabad. (Appellant) (Respondent) Assessee by None Department by Shri Ashish Tripathi, Sr. DR Date of Hearing 19/02/2025 Date of Pronouncement 19/02/2025 O R D E R PER MANISH AGARWAL, AM: This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 24.08.2024 in Appeal No. NFAC/2016-17/10105141 for AY 2013-14. 2 ITA No.4902 /Del/2024 A2Z Waste Management (Ranchi) Limited vs. Dy./ACIT 2. The assessee has raised following grounds of appeal: “1. That on the facts and circumstances in law the Ld. TDS officer is not justified in levying the late fee under section 234E of the Income Tax Act, 1961 for the period prior to 01.06.2015. 2. That on the facts and circumstances and in law, the Ld. CIT (A) has erred in dismiss the appeal.” 3. None appeared for the assessee. 4. Ld. Sr. DR appeared on behalf of revenue submitted that the contention of the assessee was that it had not received the intimation orders passed by CPC and only when the matter it persuaded with CPC, after their direction the intimation was downloaded from the mail. Since the intimation order was already mailed to the assessee who has not viewed it, there is no default of the revenue. He thus argued that reason given by the assessee for delay in filing the appeal by 2929 days before CIT(A) was not sufficient and reasonable cause and ld. CIT(A) has rightly dismissed he appeal of the assessee by not condoning the delay of inordinate period of 2929 days. He prays for the confirmation of the order of ld. CIT(A). 5. We have considered the rival submissions. Adverting to the facts of the present case, the ld. CIT(A) dismissed the appeal of the assessee for the reason that appeal was filed delayed by 2929 days and assessee has even not filed any application for the condonation of delay. It was the contention of the assessee that the department has issued the recovery notice through which appellant came to know that AO had levied the late fees u/s 234E of the Act. On follow up with the department, the appellant was advised to get in touch with 3 ITA No.4902 /Del/2024 A2Z Waste Management (Ranchi) Limited vs. Dy./ACIT CPC for intimation order to understand the bifurcation of late fees u/s 234E and interest levied u/s 220 of the Act. Further, as guided by CPC the appellant had requested for intimation order u/s 200A of the Act which was not received by the appellant either on the email or physical copy. Finally, the appellant downloaded the intimation order as guided by CPC dated 01 March 2016 on 15 March 2024. It is thus contended by the assessee that date of service of intimation order should be read as/ deemed as 15 March 2024. It was further contended by assessee that since it had downloaded the intimation only on 15.03.2024 and the appeal was filed on 08.04.2024 which is within a period of 30 days from the receipt of intimation thus there was no delay on the part of the assessee in filing the appeal before CIT(A). The ld. CIT(A) while dismissing the appeal of the assessee by not condoning the delay in para 7 of the order has made following observations: “7. The appellant has claimed that the impugned order/intimation u/s 200A/206CB was served on 15.03.2024 as the appellant had downloaded the same. On the other hand, the Ld. AO has mentioned that the said intimation order was sent on the registered email id of the appellant on 01.03.2016 itself. The appellant has not furnished any documentary evidence proving that the intimation order under reference was not sent by the Ld. AO, CPC-TDS on the registered email id of the appellant. Accordingly, the delay in filing of appeal is more than 08 years but the appellant has not filed any application for condonation of delay. Therefore, the appeal of the appellant is not accepted for adjudication. Accordingly, the present appeal of the appellant is dismissed and rejected without any discussion on merit.” Before us, assessee has failed to controvert the finding given by the ld. CIT(A) nor any valid explanation is tendered for inordinate delay of 2929 days in filing the appeal before the ld. CIT(A). In view of these 4 ITA No.4902 /Del/2024 A2Z Waste Management (Ranchi) Limited vs. Dy./ACIT facts, we are not inclined to interfere in the order of ld. CIT(A). Accordingly, all the grounds taken by the assessee are dismissed. 6. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 19/02/2025. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 19/02/2025 PK/Ps Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI "