Chief Medical Suprintendent District.women Hospital, Ghazipur V. Jt.CIT,(TDS), Allahabad

ITA 139/ALLD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94967 (ITAT-ALLAHABAD)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT KISHORE
• Assessee Lawyers: S P SHUKLA
• Section: 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ITA NO S . 139 TO 143 /ALLD/201 5 ASSESSMENT YEAR S : 200 8 - 0 9 TO 2012 - 13 CHIEF MEDICAL SUPERINTENDANT VS. J CIT (TDS) DISTRICT WOMEN HOSPITAL ALLAHABAD. GHAZI PUR . (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S.P. SHUKLA , AR REVENUE BY : SHRI LALIT KISHORE , DR. DATE OF HEARING: 2 0 .1 1 .2015 ORDER PRONOUNCED ON: 7 / 1 2 /2015 ORDER AS PER P.K. BANSAL, A.M. ALL THE SE APPEALS HAVE BEEN FILED BY THE ASSESSEE RELATE TO THE PENALTY IMPOSED BY THE AO U/S 272(2)(K) AND CONFIRMED BY THE LD. CIT(A) . 2. WE HAVE HEARD THE RIVAL SUBMISSION S AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT IN EACH OF THE ASSESSMENT YEARS THE AS SESSEE EVEN THOUGH DEPOSIT ED THE E - TDS WITHIN THE TIME BUT HE COULD NOT FILE THE E - TDS RETURN IN PERMISSIBLE TIME , AS THE ASSESSEE COULD NOT GET THE BIN NO. SINCE THE ASSESSEE RECEIVED THE BIN NO. ITA NOS.139 TO 143/ALLD/2015 2 LATE, IMMEDIATELY , THE ASSESSEE FILED THE RETURN FOR EACH OF THE ASSESSMENT YEAR S . 3. IN OUR OPINION THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE BY NOT FILING THE FORM NO. 24(Q). WE MAY ALSO MENTION T HAT THE E - TDS RETURN HAVE NOT BEEN FILED BY THE ASSESSEE IN ABS ENCE OF THE BIN NO. WE ALSO FIND SUBSTANCE IN THE SUBMISSION OF THE LD. A R THAT THE FINANCIAL YEAR 2007 - 08 WAS THE FIRST YEAR FOR WHICH THE E - TDS RETURN WAS TO BE FILED. THE ASSESSEE ACCORDINGL Y WAS NOT AWARE OF. T HERE IS NO LOSS TO THE REVENUE . I T IS A MERELY TECHNICAL V I NY L. WE , THEREFORE, DELETE THE PENALTY IMPOSED U/S 272(2)(K) IN EACH OF THE ASSESSMENT YEAR S . 4 . IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 / 1 2 /2015. SD/ - SD/ - (MAHAVIR PRASAD) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 7 / 1 2 /2015 A.K.V. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR