Mining Officer, Mohali V. ITO(TDS)-2, Chandigarh

ITA 112/CHANDI/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8687 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-05-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: YOGESH MONGA
• Keywords: TDS
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 13

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 112/C H D / 2 0 2 1 नधा रण वष / Assessment Year : 2 0 1 2 - 1 3 Mining Officer, B-65, Phase 7, Mohali बनाम The ITO (TDS)-2, Chandigarh थायी लेखा सं./PAN NO: PTLM12857F अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Sh. Yogesh Monga, CA राज व क ओर से/ Revenue by : Dr. Ranjeet Kaur, CIT DR स ु नवाई क तार%ख/Date of Hearing : 15.02.2022 उदघोषणा क तार%ख/Date of Pronouncement : 15.02.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a p pe al is pr e f er re d b y t h e as s e s s ee ag a i ns t t he o r de r d a t e d 02 . 0 3. 2 02 1 pa s se d b y t h e N a t i o na l F a c el e s s A p pe a l Cen t r e, (N F A C) D el hi a nd p e rt ai ns a s s es s men t ye a r 20 1 2- 1 3. 2. T he a s s e ss e e has r a i s ed th e fo l l ow i ng gr o un d s o f a p pe a l : - 1. That the order of Learned Assessing Officer is bad, and against law and facts. 2. That the Learned Commissioner of Income Tax (appeal) has erred by not condoning the delay of 23 days despite of fact that there was no lapse on part of appellant & delay was ITA No. 112-Chd-2021 Mining Officer, Mohali 2 caused due to fact that the date of receipt of assessment order was wrongly taken by staff of counsel. 3. That the Learned Commissioner of Income Tax (Appeal) has erred by confirming the demand of Rs 1,00,507/- made by assessing officer vide para no. 12 to 13 of assessment order. 4. That the appellant craves leave to add, amend, alter or withdraw any ground of appeal before final hearing. 3. A t t he ou t s e t, i t w as bro ug ht t o o ur n ot i ce t ha t t h is a pp e a l b e for e t he T ri bu n a l h as be en fi l e d la t e b y 2 3 da ys . O ur at t e n t io n w a s dra w n t o t he A f fi d a v i t f i l e d b y t he as s e s s ee i n t hi s r e g a r d as w e ll a s d e l a y- c on do na ti on a pp l i c at i on, w h e re i n, i t h as b e e n s t a t ed t h a t th e d el a y w as du e t o l o c k - do w n i mpo s ed du r i n g t he m on t h o f M a r ch a nd A pr i l 2 0 21 . It ha s be e n p r a y ed t ha t t h e de l a y ma y b e c on d o ne d. 4. P e r co n tr a, t he L d. S r. D e pa rt me nt a l R e pr e s e n ta ti v e ha d n o ob j e c t i on to c o n do n e t he de l ay in vi e w o f t h e l ock dow n du ri ng M a r c h a nd A pr i l 2 02 1 . 5. A cc or di ng l y, t hi s a ppe a l i s ad mi t t e d. 6. T he m ai n gr i e va nc e o f t h e a s s es s e e, a t t h i s j un ct ure , is t hat t h e N F A C ha d d i s mi s s e d t h e a s s e ss e e ’s a ppe al i n l i m i n e by no t c o nd on i n g t he d e la y o f 2 7 d a ys an d c on f i r m i n g t he d e m an d o f Rs . 1, 0 0, 50 7/ - m a d e by t he A s s e s s i ng o ff i c e r. I t i s s ee n fr o m t he r ec or ds th at t h e due d a te o f fi l in g o f a pp e a l be fo re t he N F A C w a s 28. 04 . 20 19 b ut th e a pp e a l w as fi l ed on 2 5. 05 . 20 1 9 a nd, t hu s, th er e w a s a de l a y o f 2 7 da ys i n f i l i n g o f a pp e a l b e fo r e t h e N F A C. I t h as b e e n s t a t e d i n t he imp u gne d o r de r t h a t ITA No. 112-Chd-2021 Mining Officer, Mohali 3 no re a s o n fo r d el ay w a s s ub mi t t e d by t h e a s se s s e e be for e t he N F A C a n d t he re fo re , i n t he a b s en c e o f a n y ‘s u f fi c i e nt c au s e ”, t he a pp e a l o f th e a s s es s e e w a s bei n g d is mi s s ed. I t i s th e pr a y e r o f the a s s e s se e th a t t h e a pp e a l s hou ld be d e c id ed o n th e m er it s by t h e N F A C. 7. P e r c o nt ra , t h e L d. S r. D R ha s op pos e d t h e p r a y er o f t he a s s es s e e a nd h a s s ub m i tt e d t ha t s i n ce th e as s e s s ee h a d n ot show n a ny r e a s on a bl e or s u ff i c i en t c a us e for de l a y i n fi l i n g t he a p pe al be fo r e t he N F A C, t h e a pp e a l ha d ri g h t l y be e n di s m i s s ed b y t h e N F A C. 8. H av in g he a r d bo th th e p a r t i e s , an d a f t e r h av in g g o n e t hr ou gh t h e re c or ds , w e de e m i t ap p r op r i a t e to re s t or e t he f il e t o t h e N F A C w i th a di r e c ti on t o t he a s s ess e e t o d e m o ns t ra t e w i t h c o g ent evi de nc e , t he re a s o n fo r fil i n g t h e a pp e a l be l a t e dl y by 27 d a ys be for e i t. The r e a ft e r , i f t h e N F A C fin d s th e de l a y t o be c ond on a b l e, t h e app e a l w il l b e a d mi t te d a nd he ar d on me ri t s b y t he N F A C . Th e N F A C s ha l l o f c o ur s e a ffo r d a de qu a t e op p or t u ni t y t o th e a s s es s e e t o pr ese nt i t s c as e . 9. In t he f in al re su l t , th e ap pea l o f t he as s e s s ee st a nd a ll ow e d f or s t at i s t i c a l pu r p os e s . O rde r p r o no u n c e d o n 15. 02 . 2 0 22. Sd/- Sd/- ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 15.02.2022 “आर.के .” ITA No. 112-Chd-2021 Mining Officer, Mohali 4 आदेशक त,ल-पअ.े-षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु /त/ CIT 4. आयकरआय ु /त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकरअपील%यआ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar