Shri Brij Mangal Singh Inter Collete, Allahabad V. JT. CIT,(TDS), Allahabad

ITA 158/ALLD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89809 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NO. 158/ALLD/2014 ASSESSMENT YEARS: 2011-12 SHRI BRIJ MANGAL SINGH INTER COLLEGE, RAMPUR, KARCHANA, ALLAHABAD PAN:ALDS00610B VS. JCIT (TDS) ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 23.04.2015 DATE OF PRONOUNCEMENT : 24 .04. 2015 O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL BY THE ASSESSEE, IS FILED AGAINST THE ORDER OF THE LD. CIT(A) ALLAHABAD DATED 10.12.2013 FOR THE A.Y. 2011-12. T HE GROUNDS IN APPEAL REVOLVED AROUND THE ISSUE OF CONFIRMING THE PENALTY LEVIED B Y THE AO U/S 272A (2)(K) OF THE ACT. 2. THERE IS NONE TO REPRESENT THE ASSESSEE. AT THE OUTSET, LD. DR FOR THE REVENUE SUBMITTED THAT THE ISSUE CAN BE DISPOSED WI THOUT THE ASSESSEE. THE ASSESSEE IS A PRINCIPAL, REPRESENTING THE COLLEGE. HE MADE PAYMENTS OF SALARIES TO THE LECTURES AND OTHERS AFTER MAKING THE TDS AS PER THE LAW. SUBSEQUENTLY, TDS WAS DULY CREDITED TO THE GOVERNMENT ACCOUNT TOO. HOWEVE R, WHEN COMES TO FURNISHING OF STATEMENTS TO THE TDS AUTHORITIES, THERE WAS THE DE LAY OF 572 DAYS. FOR THIS DEFAULT, THE ASSESSING OFFICER LEVIED PENALTY OF RS.57,200/- . ASSESSEE SUBMITTED THE DELAY IS ATTRIBUTABLE TO THE CLERICAL STAFF OF THE COLLEGE W HO ARE ENTURSTED WITH THAT JOB. THE EXPLANATION WAS REJECTED BY THE AO AS WELL AS LD. C IT(A). BEFORE US, THERE WAS NONE TO REPRESENT THE CASE OF THE PRINCIPAL. HOWEVER, LD . DR NARRATED IN THE FACTS OF THE ITA NO. 158/ALLD/2014 ASSESSMENT YEARS: 2011-12 2 CASE AND SUBMITTED THAT THE PENALTY LEVIED BY THE A O AND CONFIRMED BY THE LD. CIT(A) SHOULD NOT BE DISTURBED. HOWEVER, WE FIND TH AT THE EXPLANATION GIVEN BY THE ASSESSEE WAS NOT REBUTTED BY THE REVENUE. 3. AFTER HEARING THE LD. DR AND PERUSE THE ORDERS O F THE REVENUE, WE FIND THAT THE DEFAULT IN QUESTION RELATES TO THE PROCEDURES O F FILING THE STATEMENTS TO THE AUTHORITIES. OTHERWISE, THE ASSESSEE DULY MADE THE TDS AND CREDITED THE SAME TO THE GOVERNMENT ACCOUNT. THIS IS A CASE THAT THE STA TEMENTS WERE FINALLY FURNISHED TO THE DEPARTMENT. IN OUR OPINION, THE FURNISHING OF T HE SAID STATEMENT BELATEDLY IS FOR BONAFIDE REASONS. CONSIDERING THE SAME WE ARE OF TH E OPINION THAT THIS IS NOT A FIT CASE FOR INVOKING THE PROVISION OF SECTION 272A (2) (K) OF THE ACT. ACCORDINGLY THE ISSUE RAISED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 24.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.