ASSISTANT CONTROLLER OF STORE AVVNL, AJMER V. ACIT, CPC (RDS), GHAJIABAD

ITA 1221/JPR/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5140 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANKUR SALGIA
• Keywords: Reasonable cause; TDS
• Section: 234E

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1221/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2013-14 (24Q, 2 ND QTR.) ASSISTANT CONTROLLER OF STORES AVVNL, AJMER AVNL CIRCLE STORE, G.C. ROAD, MADAR, AJMER CUKE VS. ACIT, CPC (TDS), GHAZIABAD LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. JDHA02933A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. ANKUR SALGIA (CA) JKTLO DH VKSJ LS @ REVENUE BY : SMT. MONISHA CHOUDHARY (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/02/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 09/02/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), AJMER DATED 09.08.2018 WHEREIN HE HAS CONFI RMED THE LEVY OF FEES AMOUNTING TO RS. 14,400/- U/S 234E BY THE ACIT, CPC (TDS), GHAZIABAD. 2. AT THE OUTSET, IT IS NOTED THAT THE APPEAL OF TH E ASSESSEE HAS BEEN DISMISSED AND NOT ADMITTED BY THE LD. CIT(A) FOR TH E REASON THAT THERE WAS DELAY IN FILING THE APPEAL BEFORE HIM. 3. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE FACTS OF THE CASE AS WELL AS THE AFFIDAVIT FILED BY THE ASSESSEE, WE FIND THAT THERE WAS REASONABLE CAUSE FOR THE DELAY IN FILING THE APPEAL DUE TO NON-RECEIPT OF ITA NO. 1221/JP/2018 ASSISTANT CONTROLLER OF STORE, AJMER VS. ACIT, CPC, (TDS), GHAZIABAD 2 INTIMATION AND DEMAND NOTICE, AND KEEPING INTO ACCO UNT, THE PRINCIPLE OF SUBSTANTIAL JUSTICE, THE DELAY SO HAPPENED IN FILIN G THE APPEAL BEFORE THE LD CIT(A) IS HEREBY CONDONED AND THE MATTER IS REMITTE D BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE SAME ON MERITS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09/02/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09/02/2021 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ASSISTANT CONTROLLER OF STORE, AVVNL , AJMER 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CPC (TDS), GHAJIABAD 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 1221/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR