EXPORT INSPECTION AGENCY, MUMBAI V. ITO (TDS) 2(3),

ITA 1272/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1317 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: E
• Next Hearing Date: 13-04-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 04-03-2015
• Court: TRIBUNAL
• Assessee Lawyers: DEVIKA S TENDOLKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & RAMLAL NEGI (JM) I.T.A. NO. 1272 /MUM/20 15 (ASSESSMENT YEAR 20 11 - 12 ) M/S. EXPORT INSPECTION AGENCY 4 TH FLOOR AMAN CHAMBERS 113, M.K. ROAD OPERA HOUSE MUMBAI - 400 004. VS. ACIT(TDS) RANGE - 2 MUMBAI ( APPELLANT ) ( RESPONDENT ) PAN NO . AAAJE0933G ASSESSEE BY MS. DEVIKA S. TENDOLKAR DEPARTMENT BY S HRI AARSI PRASAD DATE OF HEARING 1 3 .4 . 201 7 DATE OF PRONOUNCEMENT 13 . 4 . 201 7 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2.1.2015 PASSED BY THE LEARNED CIT(A) - 59, MUMBAI AND IT RELATES TO A.Y. 2011 - 12. 2. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF THE LEARNED CIT(A) IN CONFIRMING T HE PENALTY OF ` 43,700/ - LEVIED BY THE ASSESSING OFFICER U/S. 272A(2)(K) OF THE I.T. ACT. 3. THE ASSESSEES AUTHORIZED REPRESENTATIVE, SHRI SUNIL GUJAR HAS FILED WRITTEN SUBMISSION BEFORE US. WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. 4. WE NOTICED THAT THE ASSESSING OFFICER ISSUED SHOW - CAUSE NOTICE FOR LEVYING PENALTY U/S. 272A(2)(K) OF THE ACT , AS THE ASSESSEE HAD FILED QUARTERLY TDS RETURN S BEYOND THE TIME LIMIT PRESCRIBED U/S. 206/206C OF THE ACT. SINCE M/S. EXPORT INSPECTION AGENCY 2 THE ASSESSEE DID NOT FILE ANY SU BMISSION EXPLAINING THE DELAY, THE ASSESSING OFFICER LEVIED PENALTY OF ` 43,700/ - . BEFORE THE LEARNED CIT(A) ALSO, THE ASSESSEE DID NOT APPEAR AND HENCE THE LEARNED CIT(A) PASSED AN EX - PARTE ORDER CONFIRMING THE PENALTY LEVIED BY THE ASSESSING OFFICER. AGG RIEVED, THE ASSESSEE HAS FILED THIS APPEAL BEFORE US. 5. AS NOTICED EARLIER, LEARNED AR OF THE ASSESSEE HAS FILED A LETTER DATED 5.4.2017, WHEREIN HE HAS EXPLAINED THE REASONS FOR THE DELAY. IT CAN BE NOTICED THAT THE ASSESSEE IS FILING THE EXPLANATIO N S FOR THE FIRST TIME BEFORE THE TRIBUNAL , I.E., THERE WAS NO OCCASION FOR THE TAX AUTHORITIES TO EXAMINE THE EXPLANATIONS FURNISHED BY THE ASSESSEE WITH REGARD TO THE DELAY IN FILING THE TDS RETURNS. HENCE WE ARE OF THE VIEW THAT THE ABOVE SAID EXPLANATIO N S FILED BY THE ASSESSEE NEED EXAMINATION AT THE END OF THE ASSESSING OFFICER IN ACCORDANCE WITH LAW. ACCORDINGLY, WE SET ASIDE THE ORDER PASSED BY THE LEARNED CIT(A) AND RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTION TO CONSIDER THE ISSUE AFRESH BY DULY CONSIDERING THE EXPLANATION S FURNISHED BY THE ASSESSEE. AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEAD TO THE ASSESSEE, THE ASSESSING OFFICER MAY TAKE APPROPRIATE DECISION IN ACCORDANCE WITH LAW. 6. IN THE RESULT, APPEAL FILE D BY THE ASSESSEE IS ALLOWED FOR THE STATISTICAL PURPOSES. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 1 3 .4 .201 7. SD/ - SD / - (RAMLAL NEGI ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 1 3 / 4 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. M/S. EXPORT INSPECTION AGENCY 3 BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) PS ITAT, MUMBAI