C D Integrated Services Ltd, Ahmedabad V. The ACIT-TDS, CPC, Ghaziabad

ITA 1371/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9699 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 27-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: TDS
• Section: 10; 154; 48; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 13 71 /A h d /2 01 9 ( A s s e s s me nt Y ea r : 20 1 8- 19 ) C . D. I n t eg r a t ed S e r vi c e s Lt d. A- 1 0 1/1 02 , B - 80 2, Pr e mi u m Ho us e, O p p . G an d h igr a m R a i lw a y Sta ti o n , A s h r a m R o ad , Ah me da bad - 3 80 00 9 V s. A C I T - T DS C P C G h a z ia b a d U tt a r P ra de sh - 20 1 0 10 [ P AN N o. A A B CC 2 48 3 R ] (Appellant) .. (Respondent) Assessee by : Shri A. C. Shah, CA Revenue by : Shri V. K. Singh, Sr. DR D a t e of H ea r i ng 24.01.2022 D a t e of P r o no u n ce me nt 27.01.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 29.07.2019 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad arising out of the order dated 06.09.2019 passed by the ACIT, CPC-TDS, Ghaziabad, under Section 154 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2018-19. 2. Admittedly the appeal has been decided by the Ld. CIT(A) on the technical ground of delay for a period of 5 months and not on merit. 3. We have heard both the parties and also perused the available materials on record. ITA No.1371/Ahd/2019 C. D. Integrated Services Ltd. vs. ACIT (TDS) Asst.Year –2018-19 - 2 - 4. The issue regarding the matter also appears to be very small thus we find that the delay could have been condoned by the Ld. CIT(A) considering the short period of only 5 months. We, therefore, upon condoning such delay setting aside the issue to the file of the Ld. CIT(A) to decide it afresh upon giving an opportunity of being heard to the assessee and upon considering evidences on record and any other evidences which the assessee may choose to file at the time of hearing of the matter. The appeal is, therefore, disposed of as statistical purposes. 5. In the result, the appeal preferred by the assessee is allowed for statistical purposes. This Order pronounced in Open Court on 27/01/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 27/01/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 27.01.2022 2. Date on which the typed draft is placed before the Dictating Member 27.01.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .01.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .01.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 27 .01.2022 7. Date on which the file goes to the Bench Clerk 27 .01.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................