Grande Catering, Chandigarh V. JCIT (TDS), Chandigarh

ITA 1050/CHANDI/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9831 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-06-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 25-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• 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. 1050/CHD/2014 ASSESSMENT YEAR: 2012-13 M/S GRANDE CATERING, VS THE JCIT (TDS), INDUSTRIAL AREA, CHANDIGARH. 136-140/58, PHASE 1, CHANDIGARH. PAN: AADFG4155F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SING H RESPONDENT BY : SHRI MANJIT SINGH DATE OF HEARING : 18.06.2015 DATE OF PRONOUNCEMENT : 19.06.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS) CHANDIGARH DATED 29.10.2014 FOR ASSESSMENT YEAR 2012-13 (FINANCIAL YEAR 2011-12) CHALLENGING THE LEVY OF PENALTY UNDER SECTION 272A( 2)(K) OF THE INCOME TAX ACT. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE PERSON RESPONSIBLE HAD FAILED TO FILE QUARTERLY RETURN IN FORM NO. 26Q IN THE 1 ST AND 3 RD QUARTER BY RESPECTIVE DUE DATES. THE ASSESSEE HAD NOT RESPONDED TO THE SHOW CAUSE NOTICES ISSUED BEFORE LEVY OF THE PENALTY. THE ASS ESSING 2 OFFICER, ACCORDINGLY LEVIED THE PENALTY UNDER SECTI ON 272A(2)(K) OF THE ACT IN A SUM OF RS. 31,160/-. 3. THE LD. CIT(APPEALS) CONSIDERED WRITTEN SUBMISSI ONS OF THE ASSESSEE HAD ALSO CONFIRMED THE LEVY OF PENA LTY AND DISMISSED APPEAL OF THE ASSESSEE. 4. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PARTIES. THERE IS NO DISPUTE THAT ASSESSEE HAS NOT FILED REQUIRED TDS RETURN IN FORM NO. 26Q FOR 1 ST AND 3 RD QUARTER BY RESPECTIVE DUE DATES AND THERE WAS A DEL AY IN FILING THE TDS RETURN. THE ASSESSEE DID NOT FILE A NY REPLY TO THE SHOW CAUSE NOTICE ISSUED BY THE ASSESSING OF FICER BEFORE LEVY OF THE PENALTY. SECTION 273B OF THE IN COME TAX ACT PROVIDES THAT NO PENALTY SHALL BE IMPOSABLE ON THE PERSON OR THE ASSESSEE AS THE CASE MAY BE, FOR ANY FAILURE REFERRED TO IN SECTION 272A(2) OF THE INCOM E TAX ACT, IF HE PROVES THAT THERE WAS REASONABLE CAUSE F OR THE SAID FAILURE. ADMITTEDLY, IN THE CASE OF THE ASSES SEE, THE ASSESSEE DID NOT FILE ANY REPLY TO THE SHOW CAUSE N OTICE AND DID NOT EXPLAIN ANY REASONABLE CAUSE FOR FAILUR E TO COMPLY WITH THE PROVISIONS OF LAW. EVEN BEFORE LD. CIT(APPEALS), NO SPECIFIC REASONABLE CAUSE WAS EXPL AINED FOR FAILURE TO COMPLY WITH THE PROVISIONS OF LAW. DURING THE COURSE OF ARGUMENTS, THE ASSESSEE HAS NOT PUT FORWARD ANY REASONABLE CAUSE FOR FAILURE TO COMPLY WITH PROVISIONS OF LAW. THUS, THE ASSESSEE HAS DEFAULTE D IN MAKING COMPLIANCE OF THE PROVISIONS OF LAW. THE CAS E OF THE ASSESSEE, THUS, DOES NOT FALL WITHIN THE EXCEPT ION TO 3 THE RULE, THEREFORE, WE ARE CONSTRAINED TO DISMISS THE APPEAL OF THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JUNE,2015. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19 TH JUNE,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR ITAT CHANDIGARH