Principal, Govt. Senior Secondary School, Makol V. ITO (TDS), Palampur

ITA 1479/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5248 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 16-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 234E

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1479/CHD/2017 ASSESSMENT YEAR: 2015-16 THE PRINCIPAL, VS. THE ITO (TDS) GOVERNMENT SENIOR SECONDARY SCHOOL, PALAMPUR MAKOL, DISTT. KANGRA PAN NO. PTLGI3442C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. NIRMAL SINGH, SR.ASSTT. RESPONDENT BY : SH. MANJIT SINGH, SR.DR DATE OF HEARING : 05.02.2018 DATE OF PRONOUNCEMENT : 05.02.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 23.08.2017 OF COMMISSIONER OF INCOM E TAX (APPEALS), [HEREINAFTER REFERRED TO AS CIT(A)], PALAMPUR RELAT ING TO LEVY OF FEE U/S 234E OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT ') FOR LATE / NON FURNISHING OF TDS RETURN / INFORMATION. 2. AT THE OUTSET, SHRI NIRMAL SINGH, SENIOR ASSTT. OF THE ASSESSEE SCHOOL HAS SUBMITTED THAT NO OPPORTUNITY OF HEARING HAS BEEN GIVEN TO THE ASSESSEE BY LD. CIT(A) WHILE DISMISSING THE AP PEAL OF THE 2 ASSESSEE ON THIS ISSUE. THAT NO NOTICE OF HEARING W AS SERVED ON THE ASSESSEE. THERE WAS NO REPRESENTATION OF THE ASSESS EE AT THE TIME OF HEARING OF THE APPEAL. HE HAS FURTHER SUBMITTED TH AT THE ASSESSEE MAY BE GIVEN OPPORTUNITY TO PRESENT ITS CASE. 3. THE LD. DR THOUGH HAS RELIED ON THE FINDINGS OF THE LOWER AUTHORITIES BUT HAS BEEN FAIR ENOUGH TO ADMIT THAT THE ORDER IS AN EX- PARTE ORDER. 4. IN OUR VIEW, INTEREST OF JUSTICE WILL BE WELL SE RVED, IF ASSESSEE IS GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A) AND TO FURNISH THE REQUIRED DETAILS AND SUBMISSIONS. IN VIEW OF THIS, THE IMPUGNED ORDER OF CIT(A) IS SET ASIDE AND THE MATTE R IS RESTORED TO THE FILE OF THE CIT(A) FOR ADJUDICATION A FRESH, A S PER LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05.02.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR