GUNESH INDIA PVT. LTD., Jaipur V. JCIT, Jaipur

ITA 1002/JPR/2013

• Counselvise Citation: 100223114 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA
• Assessee Lawyers: ANIL GOYAL
• Keywords: Reasonable cause
• Section: 273B

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES SMC, JAIPUR JH IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 1002/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10 M/S GUNESH INDIA PVT. LTD., 3-N-51. JAWAHAR NAGAR, JAIPUR. CUKE VS. INCOME TAX OFFICER, (TDS)-2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: TAN JPRG 02126 F VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ANIL GOYAL (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 05/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01/11/2013 PASSED BY THE LD CIT(A)-III, JAIPUR FOR A .Y. 2009-10. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATE TO PENALTY IMP OSED U/S 271A(2)(K) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) FOR RS. 2,75,060/-. ITA 1002/JP/2013_ M/S GUNESH INDIA PVT. LTD. VS ITO (TDS)-2 2 2. I HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY CONSIDERED THE SAME ALONGWITH ORDERS OF THE TAX AUTH ORITIES BELOW. IN THIS CASE, I NOTED THAT THE ASSESSEE HAS DEPOSITED AMOUN T OF TDS IN TIME BUT COULD FILE THE TDS RETURN. WHEN THE SHOW CAUSE NOTIC E WAS ISSUED TO THE ASSESSEE, THE ASSESSEE SUBMITTED THAT THERE HAS BEE N DELAY IN FILING THE TDS RETURN IN TIME AS THE ASSESSEE COULD NOT GET THE PERMANENT ACCOUNT NUMBER (PAN) OF THE PARTIES. THE PERMANENT ACCOUNT N UMBER OF THE PARTIES WERE RECEIVED BY HIM ON 22/07/2010, 28/07/20 10 AND 03/10/2010 AND IMMEDIATELY ON 12/08/2010, HE SUBMITTED RETURN BUT THE EXPLANATION GIVEN BY THE ASSESSEE WAS NOT ACCEPTED EITHER BY THE ASSESSING OFFICER OR LD CIT(A). 2.1 I NOTED THAT THE PROVISIONS OF SECTION 273(B) OF THE ACT EVEN COVERS WITHIN ITS FOLD, THE PROVISIONS OF SECTION 272A(2) A ND ACCORDINGLY NO PENALTY SHALL BE IMPOSABLE ON THE PERSON OR ASSESSE E AS THE CASE MAY BE FOR ANY FAILURE IF HE PROVES THAT THERE WAS A REASON ABLE CAUSE FOR THE SAID FAILURE. NOW THE ONLY QUESTION BEFORE ME IS WHETHER I N THIS CASE THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE TO FILE T HE RETURN WITHIN THE SPECIFIED TIME IN ABSENCE OF PAN. THIS IS A FACT THA T THE ASSESSEE HAS TO GIVE PERMANENT ACCOUNT NUMBER OF THE PARTIES IN RES PECT OF WHOM THE TDS HAS BEEN DEDUCTED. THE PERMANENT ACCOUNT NUMBER WE RE NOT ITA 1002/JP/2013_ M/S GUNESH INDIA PVT. LTD. VS ITO (TDS)-2 3 RECEIVED BY THE ASSESSEE AND THIS THE FIRST YEAR OF FILING THE RETURN AND THEREFORE, IN MY OPINION, THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE. THE WORD REASONABLE CAUSE IN SECTION 273B MUST NECES SARILY HAVE A RELATION TO THE FAILURE ON THE PART OF THE ASSESSEE TO COMPLY WITH THE REQUIREMENTS OF LAW WHICH HE HAD FAILED TO COMPLY WIT H. IN THIS CASE, THE ASSESSEE BROUGHT THE PERMANENT ACCOUNT NUMBER LATES T BY 03/8/2010 AND HE IMMEDIATELY SUBMITTED THE RETURN AS REQUIRED ON 12/08/2010 I.E. WITHIN THE REASONABLE TIME, THEREFORE, IN MY OPINION, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE AND DEFAULT COMMITTED BY THE AS SESSEE CANNOT BE REGARDED TO BE THE DELIBERATE ONE. I ACCORDINGLY, D ELETE THE PENALTY IMPOSED U/S 271A(2)(K) OF THE ACT AT RS. 2,75,060/- . 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/11/2015. SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 05 TH NOVEMBER, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S GUNESH INDIA PVT. LTD., JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO (TDS)-2, JAIPUR. ITA 1002/JP/2013_ M/S GUNESH INDIA PVT. LTD. VS ITO (TDS)-2 4 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1002/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR