S.D.S. Electronics Private Limited, Chandigarh V. DCIT, CPC, TDS, GHAZIABAD

ITA 1110/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7216 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 29-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH SR DR

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! '# $ % & '# , () BEFORE: SH. SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM ./ ITA NOS.1110 TO 1124/CHD/2018 / A.Y : 2013-14, 2014-15 & 2016-17 M/S S.D.S. ELECTRONICS P.LTD., 194, INDUSTRIAL AREA, PHAES-2, CHANDIGARH. THE DCIT (CPC TDS), GHAZIABAD. ./ PAN NO: AABCS9990D / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI AJAY JAIN, C.A. # ! ' / REVENUE BY : SHRI MANJIT SINGH, SR.DR $ % ! &/ DATE OF HEARING : 10.01.2019 '()* ! &/ DATE OF PRONOUNCEMENT : 10.01.2019 (*/ ORDER PER BENCH: THESE ARE THE APPEALS PREFERRED BY THE ASSESSEE AGA INST THE COMMON ORDER DATED 31.05.2018 OF THE COMMISSIONER O F INCOME TAX (APPEALS)-I [HEREINAFTER REFERRED TO AS CIT(A)], CH ANDIGARH IN RESPECT OF THE ORDERS PASSED U/S 200A OF THE INCOME TAX ACT,19 61 FOR RESPECTIVE QUARTERS FOR LATE FILING OF THE TDS RETURNS. 2. THE APPEALS ARE TIME BARRED BY ONE DAY. THE ASS ESSEE HAS FILED AN AFFIDAVIT WHEREIN THE REASONS FOR DELAY OF ONE D AY IN FILING THE PRESENT APPEALS HAS BEEN EXPLAINED. 3. CONSIDERING THE ABOVE REASONS AND THE SHORTNESS OF THE PERIOD OF DELAY, THE DELAY IN FILING THE PRESENT APPEAL IS CO NDONED. 4. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE IMPUGNED COMMON ORDER OF THE LD. C IT(A) AND HAS ITAS 1110 TO 1124/CHD/2018 PAGE 2 OF 3 SUBMITTED THAT THE LD. CIT(A) HAS DISMISSED THE APP EALS OF THE ASSESSEE IN-LIMINE ON THE GROUND OF BEING BARRED BY LIMITATION THAT THE LD. CIT(A) HAS NOT ADJUDICATED ON THE MERITS OF THE APPEALS. THE LD. COUNSEL HAS FURTHER INVITED OUR ATTENTION TO PARA 4 OF THE IMPUGNED ORDER WHEREIN THE LD. CIT(A) HAS MENTIONED THAT INT IMATIONS U/S 200A WERE BY E-MAIL TO THE ASSESSEE AND THAT THE SAME BE ING THE VALID SERVICE AND THE APPEALS FILED BY THE ASSESSEE WERE LATE WITH THE DELAY RANGING FROM 3 MONTHS TO 20 MONTHS. HENCE, THE LD. CIT(A) DISMISSED THE APPEALS BEING BARRED BY LIMITATION. THE LD. CO UNSEL HAS PRODUCED THE AFFIDAVIT OF SHRI YOGESHWAR SAHDEV, DIRECTOR OF THE ASSESSEE COMPANY WHEREIN IT HAS BEEN DEPOSED THAT THE ASSESS EE WAS NOT AWARE OF THESE INTIMATIONS SERVED ON THE ASSESSEE THROUGH E-MAIL. THAT DUE TO CERTAIN TECHNICAL REASONS, THOSE E-MAILS WERE NO T RECEIVED/LOOKED INTO BY THE ASSESSEE. THAT IT WAS ONLY WHEN THE IT O (TDS) ISSUED DEMAND NOTICE THAT THE ASSESSEE ENQUIRED ABOUT THE INTIMATIONS AND AS SUGGESTED BY THE ITO (TDS), THE ORDERS WERE DOWN LOADED FROM THE WEBSITE OF THE DEPARTMENT AND THEREAFTER, IMMEDIATE LY THE RESPECTIVE APPEALS WERE FILED BEFORE THE LD. CIT(A). THE LD. COUNSEL, THEREFORE, HAS SUBMITTED THAT THERE WAS NO INTENTIONAL ACT ON THE PART OF THE ASSESSEE IN NOT FILING THE APPEALS WITHIN THE LIMIT ATION PERIOD BEFORE THE CIT(A) BUT THE DELAY WAS DUE TO AFORESAID REASO NS. HE, THEREFORE, HAS SUBMITTED THAT THE DELAY, IF ANY IN FILING THE APPEALS BEFORE THE CIT(A) BE CONDONED AND THE LD. CIT(A) BE DIRECTED T O ADJUDICATE THE APPEALS OF THE ASSESSEE ON MERITS. 5. AFTER CONSIDERING THE RIVAL SUBMISSIONS, IN OUR VIEW, THE ASSESSEE HAS EXPLAINED THE REASONS FOR DELAY IN FILING THE A PPEALS BEFORE THE CIT(A). ADMITTEDLY THE INTIMATIONS U/S 200A OF THE ACT WERE NOT SERVED ON THE ASSESSEE PHYSICALLY BUT ONLY IN ELECT RONIC FORM AND THE ITAS 1110 TO 1124/CHD/2018 PAGE 3 OF 3 ASSESSEE HAS EXPLAINED THAT DUE TO CERTAIN REASONS, IT COULD NOT ACCESS THE E-MAILS. IN OUR VIEW THE INTEREST OF JUSTICE W ILL BE WELL SERVED IF THE DELAY IN FILING THE APPEALS BEFORE THE CIT(A) IS CO NDONED AND THE APPEALS OF THE ASSESSEE BE ADJUDICATED ON MERITS. A CCORDINGLY, WE SET ASIDE THE IMPUGNED ORDERS OF THE CIT(A), CONDONE TH E DELAY, IF ANY IN FILING THE APPEALS BEFORE THE CIT(A) AND DIRECT THE LD. CIT(A) TO ADJUDICATE THE APPEALS OF THE ASSESSEE ON MERITS IN ACCORDANCE WITH LAW. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10.01.2019. SD/- SD/- ( $ % & '# ) ( ) (ANNAPURNA GUPTA) (SANJAY GARG ) () / ACCOUNTANT MEMBER / JUDICIAL MEMBER POONAM (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR