SATISH KUMAR GUPTA, JAIPUR V. JOINT CIT(TDS), JAIPUR

ITA 1297/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9109 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 26-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Keywords: TDS; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1297/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 SHRI SATISH KUMAR GUPTA 166 SHIV VIHAR OPP. ROAD NO. 5, VKI AREA, JAIPUR. CUKE VS. THE ITO, TDS-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AEXPG 9716 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA- @ ITA NO. 1310/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2011-12 SHRI SATISH KUMAR GUPTA 166 SHIV VIHAR OPP. ROAD NO. 5, VKI AREA, JAIPUR. CUKE VS. THE ITO, TDS-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: JPRKO 3868 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 06/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 10/08/2020 VKNS'K@ ORDER ITA NO. 1297 & 1310/JP/2019 SHRI SATISH KUMAR GUPTA VS. ITO, TDS 2 PER: VIJAY PAL RAO, J.M. THESE TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGA INST TWO SEPARATE ORDERS OF LD. CIT(A)-III, JAIPUR BOTH DATE D 16.10.2019 ARISING FROM THE ORDERS PASSED U/S 271CA & 206C(6A)/206C(7 ) OF THE IT ACT FOR THE ASSESSMENT YEARS 2013-14 & 2011-12 RESPECTI VELY. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THESE APPEALS WERE CALLED FOR HEARING DESPITE REPEATED NOTICES WE RE ISSUED TO THE ASSESSEE AND SENT THROUGH E-MAIL AT E-MAIL I.D. GIV EN BY THE ASSESSEE. ACCORDINGLY, WE PROPOSE TO HEAR AND DISPOSE OFF OF THESE APPEALS EX- PARTE. 3. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS IN THE SE APPEALS:- ITA NO. 1297/JP/2019 1. THAT LEARNED CIT(A) HAS ERRED IN MAINTAINING TH E LEVY OF PENALTY OF RS. 42738/- U/S 271CA. ITA NO. 1310/JP/2019 1.THAT LEARNED CIT(A) HAS ERRED IN MAINTAINING THE LEVY OF TCS OF RS. 246886/- ON ACCOUNT OF TREATING THE SALE OF 24688622/- AS SCRAP WHILE IT WAS NOT SCRAP. 2. THAT LEARNED CIT(A) HAS IN MAINTAINING INTEREST OF 102160/- U/S 206C(6A). 4. WE HAVE HEARD THE LD. DR AND CAREFULLY PERUSED T HE IMPUGNED ORDERS OF THE LD. CIT(A). THE APPEALS OF THE ASSESS EE WERE DISMISSED BY ITA NO. 1297 & 1310/JP/2019 SHRI SATISH KUMAR GUPTA VS. ITO, TDS 3 THE LD. CIT(A) VIDE IMPUGNED EX-PARTE ORDERS. THE L D. DR HAS SUBMITTED THAT THE ASSESSEE DID NOT ATTEND THE PROCEEDINGS BE FORE THE LD. CIT(A) DESPITE VARIOUS OPPORTUNITIES GIVEN BY THE LD. CIT( A), THEREFORE, THE ASSESSEE IS A HABITUAL DEFAULTER OF NON ATTENDING T HE PROCEEDINGS. AT THE OUTSET, WE NOTE THAT THE LD. CIT(A) HAS DISMISS ED BOTH THE APPEALS OF THE ASSESSEE SUMMARILY DUE TO NON APPEARANCE OF THE ASSESSEE. THE APPEALS OF THE ASSESSEE WERE NOT DECIDED ON MERITS AND EVEN THE LD. CIT(A) HAS NOT PASSED SPEAKING ORDERS. ACCORDINGLY, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JU STICE, WE SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT(A) AND REMIT BOTH TH E MATTERS TO THE RECORD OF THE LD. CIT(A) FOR DECIDING THE SAME AFRE SH AFTER GIVING ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE BY SPEA KING ORDERS. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10/08/2020 SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10/08/2020. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: ITA NO. 1297 & 1310/JP/2019 SHRI SATISH KUMAR GUPTA VS. ITO, TDS 4 1. VIHYKFKHZ@ THE APPELLANT- SHRI SATISH KUMAR GUPTA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, TDS-1, JAIPUR. 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. 1297 & 1310/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR