M/s World Wide Immigration Consultancy Service Ltd., Chandigarh V. JCIT (TDS), Chandigarh

ITA 1020/CHANDI/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90265 (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. 1020/CHD/2014 (ASSESSMENT YEAR : 2012-13) M/S WORLD WIDE IMMIGRATION VS. THE J.C.I.T.(TDS), CONSULTANCY SERVICE LTD., CHANDIGARH. SCO 2415-16, SECTOR 22C , CHANDIGARH. PAN: AAACW1564A (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 2 RETURNS IN FORM NO.24Q, 26Q AND 27Q FOR THE 4 TH QUARTER BY DUE DATE. THE ASSESSEE EXPLAINED BEFORE THE ASSESS ING OFFICER THAT SINCE THE ASSESSEE WAS FILING THE RETURNS THRO UGH THE CONSULTANT, WHO WAS TRAVELING OUT OF COUNTRY. THE REFORE, THERE WAS UNINTENTIONAL DELAY IN FILING THE TDS RET URNS WITHIN TIME. THE ASSESSING OFFICER, HOWEVER, WAS NOT SAT ISFIED WITH THE EXPLANATION OF THE ASSESSEE AND LEVIED THE PENA LTY. THE LEARNED CIT (APPEALS) FOLLOWING THE PROVISIONS OF L AW AND RULES RELATING TO THE FILING OF THE TDS RETURN CONSIDERED THAT IN THOSE PROVISIONS THE DIRECT LOSS OF REVENUE MAY NOT BE RELEVANT AND DISMISSED THE APPEAL OF THE ASSESSEE. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON R ECORD. IT IS NOT IN DISPUTE THAT THE TDS RETURNS WERE NOT FIL ED WITHIN TIME PRESCRIBED BY LAW. SECTION 273B OF THE ACT P ROVIDES EXCEPTION TO THE RULE IF THE ASSESSEE IS ABLE TO PR OVE TO THE SATISFACTION OF THE AUTHORITIES BELOW THAT THERE WA S A REASONABLE CAUSE FOR FAILURE TO COMPLY WITH THE PRO VISIONS OF LAW. HOWEVER, THE ASSESSEE HAS NOT BEEN ABLE TO PROVE IF THERE WAS ANY REASONABLE CAUSE FOR FAILURE TO COMPL Y WITH THE PROVISIONS OF LAW. THE ASSESSEE MERELY EXPLAINED T HAT SINCE THE CONSULTANT WAS TRAVELING OUT OF COUNTRY, THE TD S RETURNS COULD NOT BE FILED ON TIME. HOWEVER, IT IS NOT SPE CIFIED AT WHAT TIME THE CONSULTANT WAS TRAVELING OUT OF COUNT RY AND WHY NO OTHER ARRANGEMENT WAS MADE AND WHATEVER PLEA WAS TAKEN WAS NOT SUPPORTED BY ANY EVIDENCE, WOULD CLEA RLY REVEAL THAT THE ASSESSEE HAS NO REASONABLE CAUSE FOR FAILU RE TO 3 COMPLY WITH THE PROVISIONS OF LAW. NO ERROR HAVE BEEN POINTED OUT IN THE ORDERS OF THE AUTHORITIES BELOW AND THUS, THE APPEAL OF THE ASSESSEE HAS NO MERIT AND THE SAM E IS 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