Harish S Dasani, Mumbai, Andheri(e) V. TDS, CPC, Aaykar Bhavan, Sector- Three

ITA 1036/AHD/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7143 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-05-2024
• Assessment Year: misc
• Appeal Filed On: 30-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKIT JAIN
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 250; 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T .A . N o.1 0 36/Ah d /2023 (As s es s me n t Y e a r: 2 0 21-2 2) Ha ris h S h ha mji b ha i D a sa n i , J-8 0 1 , G re e n woo ds C H S, An d he r i Ku rla R o a d , An d he r i (E) , M u mb a i-4 0 0 093 Vs .As s is tan t C o mmi s s i on e r o f In c o me T ax , C P C , T D S [P AN N o .A A Y P D 0 032 F] (Appellant) . . (Respondent) Appellant by : Shri P.D. Shah, A.R. Respondent by: Shri Ankit Jain, Sr. DR D a te of H e a r i ng 02.05.2024 D a te of P r ono unc e me nt 20.05.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 04.10.2023 for Assessment Year 2020-21. 2. The Assessee has taken the following grounds of appeal:- “General 1. erred in levying a fee of Us 60,600 under Section 234E of the Act. Principles of natural justice 2. Erred in not appreciating that the Learned CIT (A) has not provided sufficient opportunity of being heard before passing the order under section 250 of the Act, in spite of the Appellant making a request for a video conferencing to represent the matter, Dismissal of CIT(A) appeal ITA No. 1036/Ahd/2023 Harish Shhamjibhai Dasani vs. ACIT Asst.Year –2021-22 - 2– 3. Erred in dismissing the appeal on the pretext that a single appeal is filed against various orders for Q2, Q3 and Q4 for FY 2020-21, totally ignoring the tact that: (a) Form No filed 35 with the Learned CIT(A) clearly reflect that the appeal is filed against dated 29 th July 2021) and the amount in dispute in Form 35 also reflect the for Q2 payable of Rs 23,400; and (b) Dismissing the appeal filed before the Learned CIT(A) sine dine without seeking necessary clarification from the Appellant, which is bad in law and against the principles of natural justice. Non-levy of fee under Section 234E of the Act 4. erred in levying a fee of Rs 23,400 under Section 234E of the Act without appreciating the fact die delay in furnishing a statement was on account of bonafide reasons, beyond the control of the Appellant, being a senior citizen. 5. erred in levying a fee of Rs 23,400 under Section 234E of the Act, which is akin to penalty and therefore completely disregarding the law that such penalty/ fee is not leviable, where there is a reasonable cause for delay in furnishing the statement under Section 200(3) of the Act. Others 6. erred in upholding levy of interest amounting to Rs. 60k600 under section 234E of the Act; Any consequential relief, to which the Appellant may be entitled under the law in pursuance of the aforesaid grounds of appeal, or otherwise, may thus be granted. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at, the time of hearing of the appeal, so as to enable the ITAT to decide this appeal according to law.” 3. The present appeal arises out of the order of Ld. CIT(A) dismissing the appeal of the assessee against levy of fee of Rs. 60,600/- under Section 234E of the Act. The Ld. CIT(A) dismissed the appeal of the assessee on the ground that the assessee has filed a consolidated / single appeal against various orders passed for Q-2, Q-3 & Q-4 for F.Y. 2020-21, which is not permissible in law since separate appeals have to be filed for each order passed for each of the quarters, alongwith separate appeal fee. 4. Before us, the Counsel for the assessee could not point out to any specific infirmity in the order passed by Ld. CIT(A). Accordingly, looking ITA No. 1036/Ahd/2023 Harish Shhamjibhai Dasani vs. ACIT Asst.Year –2021-22 - 3– into the instant facts, the appeal for the assessee is hereby dismissed. However, looking into the instant facts, the assessee would be at liberty to filed separate appeals for Q-2, Q-3 and Q-4 for F.Y. 2020-21 for seeking appropriate relief. 5. In the result, the appeal of the assessee is dismissed, with the above observation. This Order pronounced in Open Court on 20/05/2024 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/05/2024 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आयु त / Concerned CIT 4. आयकर आयु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad ITA No. 1036/Ahd/2023 Harish Shhamjibhai Dasani vs. ACIT Asst.Year –2021-22 - 4– 1. Date of dictation 16.05.2024 2. Date on which the typed draft is placed before the Dictating Member 16.05.2024 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 17.05.2024 5. Date on which the fair order is placed before the Dictating Member for pronouncement .05.2024 6. Date on which the fair order comes back to the Sr.P.S./P.S 20.05.2024 7. Date on which the file goes to the Bench Clerk 20.05.2024 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Dispatch of the Order..........................................