Chief Medical Officer, Chandauli V. JT.CIT(TDS), Allahabad

ITA 122/ALLD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89821 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 04-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NOS. 120,121,122, & 123/ALLD/2015 ASSESSMENT YEARS: 2008-09, 2010-11, 2011-12 & 2012-13 CHIEF MEDICAL OFFICER CHANDAULI, DISTRICT COMBINED HOSPITAL, CHANDAULI, UTTAR PRADESH TAN:-ALDCO0578E VS. JCIT (TDS) ALLAHABAD RANGE, ALLAHABAD UTTAR PRADESH (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 28.04.2015 DATE OF PRONOUNCEMENT : 29.04.2015 O R D E R PER BENCH: THERE ARE FOUR APPEAL UNDER CONSIDERATION FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE LD.CIT(A) ALLAHABAD, ORDE R DATED 28.11.2014, IN CONNECTION WITH THE PENALTY WITH THE PENALTY LEVIED U/S 272A(2)(K) OF THE ACT. 2. AT THE OUTSET, WE FIND THERE IS NONE TO REPRESEN T OF THE APPEALS OF THE ASSESSEE. CONSIDERING THE ISSUE AND WITH THE HELP O F THE LD. DR FOR THE REVENUE TO SUPPLY THE FACTS WE FIND THE APPEALS CAN BE DISPOSE D OF ON MERITS. LD. DR FOR THE REVENUE SUBMITTED BRIEFLY THAT ALL THESE FOUR APPEA LS ARE FILED BY THE ASSESSEE IN CONNECTION WITH THE DEFAULT IN FILING E-TDS STATEME NTS TO THE TDS OFFICERS IN TIME. OTHERWISE, IT IS A CASE, WHERE THE ASSESSEE DULY DE DUCTED THAT TDS AND CREDITED THE SAME TO THE GOVERNMENT ACCOUNT IN TIME. REGARDING T HE DETAIL IN THE DELAY, LD. DR BROUGHT OUR ATTENTION TO PARA 4 OF THE IMPUGNED ORD ERS AND SUBMITTED THE EXPLANATION OF THE ASSESSEE REVOLVES AROUND SHORTAG E OF STAFF AND CRUNCH OF RESOURCES AND THE TRANSFER OF THE C.M.O. OF THE ASS ESSEE. THESE ARE THE REASONS FOR THE DELAY IN FURNISHING THE TDS STATEMENTS. AO REJE CTED THE ABOVE SUBMISSIONS OF ITA NOS. 120,121,122, & 123/ALLD/2015 ASSESSMENT YEARS: 2008-09, 2010-11, 2011-12 & 2012-13 2 THE ASSESSEE AND PROCEEDED TO LEVY OF PENALTY U/S 2 72A(2)(K) OF THE ACT FOR THE PERIOD OF DELAY. THE LD.CIT(A) CONFIRMED THE SAID P ENALTY AS PER THE DISCUSSION GIVEN IN PARA 5 OF THE IMPUGNED ORDER. 3. AFTER HEARING THE LD. DR AND PERUSING THE PENALT Y ORDER AS WELL AS IMPUGNED ORDERS IN ALL THESE FOUR APPEALS, WE FIND THAT THE AO HAS NOT BROUGHT ANYTHING ON RECORD TO DEMONSTRATE THE EXPLANATION GIVEN BY THE ASSESSEE IS NOT BONAFIDE. FOR THE PURPOSE OF COMPLETENESS OF THIS ORDER WE REPRODUCE THE PARA 4 CONSISTING OF THE EXPLANATION OF THE ASSESSEE IN THE FOLLOWING PARAGR APH:- THE APPELLANT HAS MADE IDENTICAL SUBMISSION IN ALL THE APPEALS. BRIEFLY, IT IS SUBMITTED THAT THE OFFICE OF THE DEDUCTOR STARTED I N YEAR 2005 FACING SHORTAGE OF STAFF AND OFFICERS AND CRUNCH OF RESOURCES. THE NOTICE DATED 18.12.2012 WAS RECEIVED ON 27.12.2012. NO NOTICE WAS RECEIVED BEFORE THIS. AFTER THE RECEIPT OF THIS NOTICE THE INFORMATION WAS COLLECTE D FROM THE RESPECTIVE PERSONS. BEFORE ME, IT IS SUBMITTED THAT THE APPELL ANT GOT HIS POSTING IN THE OFFICE OF 1 ST OF NOVEMBER, 2014. ENTIRE MATTER PERTAINS TO THE C .M.O. POSTED EARLIER. THE DUE REVENUE HAS BEEN DEPOSITED IN THE TREASURY OF THE INCOME TAX DEPARTMENT WELL IN TIME AND THERE IS NO LOSS OF REVENUE. FROM THE ABOVE, IT IS EVIDENT THAT THE TRANSFER OF C.M.O., SHORTAGE OF STAFF AND OFFICERS, LACK OF INFRASTRUCTURAL FACILITIES ETC. A RE THE REASONS FOR DELAY IN FURNISHING THE IMPUGNED STATEMENTS BELATED. IN OUR OPINION, TH E SAID REASONS SHOULD CONSTITUTE THE REASONABLE CAUSE ADEQUATE ENOUGH FOR CANCELING PENALTIES IN ALL THESE APPEALS. WE ARE AWARE HOW THE WORK SUFFER WHEN THERE IS NO S UFFICIENT STAFF. AS SUCH THIS IS A CASE, WHERE TDS WAS DULY DEDUCTED AS PER THE LAW AN D CREDITED TO THE SAME IN THE GOVERNMENT ACCOUNT WITHOUT ANY DELAY. CONSIDERING T HE OVERALL FACTUAL MATRIX OF THIS ISSUE, WE FIND ORDERS OF THE LD.CIT(A) SHOULD BE RE VERSED. ACCORDINGLY, GROUND RAISED BY THE ASSESSEE ON MERITS IS ALLOWED IN ALL THE APPEALS. 4. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 29.04.2015 *SRIVASTAVA ITA NOS. 120,121,122, & 123/ALLD/2015 ASSESSMENT YEARS: 2008-09, 2010-11, 2011-12 & 2012-13 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.