BLOCK EDUCATION OFFICER, DURG,DURG V. INCOME TAX OFFICER (TDS), BHILAI, DURG

MA 18/RPR/2024

AI Insights

The case involves the Block Education Officer, G.E. Road, Durg, who filed miscellaneous applications against the Income Tax Officer (TDS), Bhilai, concerning the dismissal of their appeals for the assessment years 2012-13 to 2016-17. The appeals were initially dismissed due to delays, which the assessee sought to rectify by filing these applications. The Tribunal, after considering the principles laid down by the Supreme Court and the High Court of Chhattisgarh, decided to condone the delay and recall the earlier order, emphasizing a liberal and justice-oriented approach in such matters.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 36590 (ITAT-RAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Other Referred Cases: Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA PATEL
• Keywords: TDS
• Section: 254(2)

Judgement Text

"आयकर अपीलȣय अͬधकरण Ûयायपीठ रायपुर मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M.A. Nos.18 to 22/RPR/2024 (Arising out of ITA Nos. 364 to 368/RPR/2023) Ǔनधा[रण वष[ / Assessment Years: 2012-13 to 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G) TAN: JBPB01308G ……….. आवेदक/Applicant बनाम / V/s. The Income Tax Officer (TDS), Bhilai-490 006 (C.G.) ……Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई कȧ तारȣख / Date of Hearing : 07.03.2025 घोषणा कȧ तारȣख / Date of Pronouncement : 10.03.2025 2 MA Nos. 18 to 22/RPR/2024 A.Ys.2012-13 to 2016-17 आदेश / ORDER PER ARUN KHODPIA, AM: These Miscellaneous Applications have been filed by the assessee arising out of ITA Nos. 364 to 368/RPR/2023 for assessment years 2012- 13 to 2016-17 u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) with a prayer to recall the order of Tribunal dated 29.01.2024. 2. At the time of hearing of the miscellaneous applications, neither the assessee nor his authorized representative was present. Therefore, we are constrained to dispose of the application after hearing the Ld. Sr. DR and perusing the material available on record. The assessee by filing the captioned miscellaneous application (MA No.18/RPR/2024 for A.Y.2012- 13) submitted as follows: (relevant extract) “3. That while dismissing the appeal, the Hon'ble Tribunal has lost sight of the fact that in column meant for Personal Information against \"Whether notices/communication may be sent on e-mail\", the appellant had mentioned \"NO\" and categorically opted out to receive communication through e- mail. However, it appears that the same were not sent as required u/s 282 of the Act. This fact is apparent from record as appeal memo in Form-35 was filed along the appeal memo in Form-36. Therefore, omission to consider this fact constitutes mistake apparent from records. 4. That the appellant humbly prays that the above appellate order may kindly be pleased to re-called in the interest of justice”. 3 MA Nos. 18 to 22/RPR/2024 A.Ys.2012-13 to 2016-17 As contents of the remaining miscellaneous applications remains the same, therefore, for the sake of brevity the same are not culled out and only referred to by us. 3. We have gone through the contents of the miscellaneous applications filed by the assessee. We find that the Tribunal had dismissed the appeals of the assesse vide its order dated 29.01.2024 without condoning the delay involved therein. Having stated that the guidelines of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur, Civil Appeal Nos……………../2025 [Special Leave Petition (Civil) Nos. 26310-26311/2024, dated 31.01.2025, wherein it was observed that a justice oriented and liberal approach ought to be adopted while considering the aspect of condoning the delay involved in filing of the appeal. Also, the Hon’ble High Court of Chhattisgarh in the case of Jagdish Prasad Singhania Vs. Additional Commissioner of Income Tax (TDS), Raipur (C.G.), TAX Case No.17/2025, dated 24.02.2025, after relying on the judgment of the Hon’ble Supreme Court in the case of Vidya Shankar Jaiswal Vs. ITO, Ward-2, Ambikapur (supra) had held that a justice oriented and liberal approach be adopted while considering the application filed by the assessee for condonation of delay. Accordingly, considering the merits of the condonation applications filed by 4 MA Nos. 18 to 22/RPR/2024 A.Ys.2012-13 to 2016-17 the assessee, we condone the delay involved in all the captioned appeals and re-call these matters for hearing on merits. 4. The Registry is directed to fix the matters in the normal course of hearing and issue notices to both the parties. 5. In the result, all the miscellaneous applications filed by the assessee are allowed. Order pronounced in the open court on 10th day of March, 2025. Sd/- Sd/- PARTHA SARATHI CHAUDHURY ARUN KHODPIA JUDICIAL MEMBER ACCOUNTANT MEMBER रायपुर/ RAIPUR ; Ǒदनांक / Dated : 10th March, 2025. SB, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ /The Appellant. 2. Ĥ×यथȸ /The Respondent. 3. The Pr. CIT-1, Raipur (C.G.) 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, रायपुर बɅच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गाड[ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलȣय अͬधकरण, रायपुर / ITAT, Raipur. "