M/s WWICS Estates Pvt. Ltd., Mohali V. JCIT (TDS), Chandigarh

ITA 1019/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90266 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-07-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 21-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Reasonable cause
• Section: 273B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 1019/CHD/2014 (ASSESSMENT YEAR : 2012-13) M/S WWICS ESTATES PVT. LTD., VS. THE J.C.I.T.(TDS), A-12, INDUSTRIAL AREA, PHASE-6, CHANDIGARH. MOHALI. PAN: AAACW3524A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 22.07.2015 DATE OF PRONOUNCEMENT 23.07.2015 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS), CHANDIGARH DATED 29.10.2014 FOR FINANCIA L YEAR 2011-12 (ASSESSMENT YEAR 2012-13), CHALLENGING THE LEVY OF PENALTY UNDER SECTION 272A(2)(K) OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT). 2. THE BRIEF FACTS AS NOTED IN THE IMPUGNED ORDER ARE THAT THE PERSON RESPONSIBLE HAD FAILED TO FILE QU ARTERLY TDS RETURNS IN FORM NO.26Q FOR 2 ND AND 3 RD QUARTERS BY DUE DATE. 2 THE ASSESSEE FILED REPLY BEFORE THE ASSESSING OFFIC ER STATING THAT THE RETURN IS LATE BY A FEW DAYS, WHICH IS NOT INTENTIONAL. THE ASSESSING OFFICER, THEREFORE, WAS NOT SATISFIED WITH THE REPLY OF THE ASSESSEE AND LEVIED THE PENALTY. THE LEARNED CIT (APPEALS) CONSIDERING THE PROVISIONS OF LAW AND RUL ES RELATING TO THE FILING OF THE TDS RETURN NOTED THAT THE QUES TION OF DIRECT LOSS OF REVENUE IS NOT RELEVANT AND IT BEING PENAL PROVISION, THE ASSESSEE SHALL HAVE TO COMPLY WITH T HE PROVISIONS OF LAW. THE LEARNED CIT (APPEALS) DISCU SSING THE CASE LAWS CITED BY THE ASSESSEE CONFIRMED THE LEVY OF PENALTY AND DISMISSED THE APPEAL OF THE ASSESSEE. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES AND PERUSED THE FINDINGS OF THE AUTHORI TIES BELOW. IT IS NOT IN DISPUTE THAT THE ASSESSEE DEFAULTED FO R NOT FILING THE TDS RETURN WITHIN THE TIME PRESCRIBED BY LAW. THE ASSESSEE ACCORDINGLY, EXPLAINED THAT SINCE THE TDS RETURNS WAS LATE BY FEW DAYS, THEREFORE, PENALTY MAY BE DRO PPED. THE ONLY EXCEPTION TO LEVY OF PENALTY UNDER THE INCOME TAX ACT IS PROVIDED UNDER SECTION 273B OF THE ACT IF THE ASSES SEE IS ABLE TO PROVE TO THE SATISFACTION OF THE AUTHORITIES BEL OW THAT THERE WAS A REASONABLE CAUSE FOR FAILURE TO COMPLY WITH T HE PROVISIONS OF LAW. HOWEVER, THE ASSESSEE HAS FAI LED TO PROVE IF THERE WAS ANY REASONABLE CAUSE FOR FAILURE TO CO MPLY WITH THE PROVISIONS OF LAW. NO ERROR HAVE BEEN POINTED OUT IN THE ORDERS OF THE AUTHORITIES BELOW. THEREFORE, WE DO NOT FIND ANY JUSTIFICATION TO INTERFERE WITH THE ORDERS OF THE A UTHORITIES 3 BELOW. THE APPEAL OF THE ASSESSEE THUS, HAS NO ME RIT AND IS ACCORDINGLY, DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF JULY, 2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD JULY, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH