Deputy Commissioner Of Income Tax (TDS), Circle- 1(1), Bangalore V. M/s. ANZ Operations and Technology Private Limited, Bangalore

ITA 1534/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2441 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 24-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RENUGADEVI
• Assessee Lawyers: MRINALINI R
• Keywords: Period of limitation; Time period of passing order; Condonation of delay; TDS

Judgement Text

ITA NO. 1 554 (B)/201 9 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B , BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S MT. BEENA PILLAI, JUDICAL MEMBER ITA NO. 1 554 (BANG)/201 9 (ASSESSMENT YEAR : 20 1 4 - 15 ) SHRI NARAYANA GUNDAPPA, NO.1289,1 ST CROSS, 1 ST MAIN, HAL 3 RD STAGE, NEW THIPPASANDRA, BANGALORE - 560 075 . PAN NO. AA NPG5220H APPELLANT VS THE ASST. COMMISSIONER OF INCOME TAX , CICLE - 1(3)(1), BANGALORE RESPONDENT APPELLANT BY : S MT. MRINALIN I , R. A DVOCATE REVENUE BY : SMT. P.RENUGADEVI, J CIT DATE OF HEARING : 27 - 11 - 2019 DATE OF PRONOUNCEMENT : 29 - 11 - 2019 O R D E R PER SMT BEENA PILLAI , JUDICIAL MEMBER : PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST EX PARTE ORDER DATED 22/01/19 PASSED BY LD. CIT (A) - 1, BANGALORE FOR ASSESSMENT YEAR 2014 - 15. 2. AT THE OUTSET, IT HAS BEEN SUBMITTED THAT ASSESSEE HAS FILED PRESENT APPEAL WITH A DELAY OF 82 DAYS BEFORE THIS TRIBUNAL . ITA NO. 1 554 (B)/201 9 2 2.2 LD.AR SUBMITTED THAT ASSESSEE WAS HAVING HELPED ISSUES BECAUSE OF WHICH HE WAS TRAVELLING ABROAD AND COULD NOT BE PRESENT TO TAKE COGNIZANCE OF VARIOUS NOTICES ISSUED BY AUTHORITIES BELOW. 2.3 SHE SUBMITTED THAT THE DELAY IN FILING PRESENT APPEAL IS ALSO BECAUSE OF HEALTH REASONS THAT ASSESSEE HAD TO TRAVEL AND WAS NOT AVAILABLE WITHIN THE LIMITATION PERIOD FOR THE SAID APPEAL TO BE FILED. LD.SR.DR REFERRING TO AFFIDAVIT FILED BY ASSESSEE FOR CONDONATION OF DELAY SUBMITTED THAT ASSESSEE WAS SUFFERING FROM AFTERMATH, STOMACH UPSET AND B ACK PAIN EXCEPT FOR WHICH THERE IS NO NEED TO APPROACH STANFORD SPECIALITY HOSPITAL. SHE SUBMITTED THAT NOTICE OF HEARING BEFORE LD.CIT(A) WAS ISSUED TO ASSESSEE EVEN BY EMAIL FOR WHICH THERE WAS NO RESPONSE. 3. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOT H SIDES IN LIGH T OF RECORDS PLACED BEFORE US. REASONS SUBMITTED BY ASSESSEE IN HIS AFFIDAVIT AS WELL AS SUBMITTED BY LD.AR DOES NOT BRING OUT CLEARLY HARD PRESSED SITUATION OF ASSESSEE. HOWEVER, IN OUR OPINION, NO PARTY COULD BE DENIED RIGHT OF BEING HEARD . AS LD.CIT(A) DISMISSED THE APPEAL BY APPLYING CIT VS MULTIPLAN INDIA PVT.LTD. REPORTED IN 38 ITD 320 , WITHOUT DECIDING THE ISSUE ON MERITS, THE ISSUE DESERVES TO BE SET - ASIDE TO LD.CIT (A). 3.1 WE THEREFORE, CONDONE DELAY OF 82 DAYS IN FILING PRESENT AP PEAL, SUBJECT TO PAYMENT OF RS.10,000/ - TO KARNATAKA CHIEF MINISTERS RELIEF FUND. LD.CIT(A) SHALL FIX DATE OF HEARING, ONLY UPON PRODUCTION OF RECEIPT ALONG WITH AFFIDAVIT OF PAYMENT HAVING ACTUALLY BEEN MADE BY ASSESSEE. ITA NO. 1 554 (B)/201 9 3 IN THE RESULT, APPEAL FILED BY ASS ESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 29 - 11 - 2019. SD/ - S D / - ( B.R.BASKARAN ) ( BEENA P ILLAI ) ACCOUNTANT MEMB ER JUDICIAL MEMBER DATED: 29 - 11 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR