Appeal Details
Counselvise Citation
[2018] 119 COUNSELVISE.COM (IT) 2550 (ITAT-LUCKNOW)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-10-2018
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
B
Assessment Year
2015-2016
Appeal Filed On
08-01-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 16/LKW/2018 ASSESSMENT YEAR: 2015 - 16 M/S SAHARA CREDIT COOPERATIVE SOCIETY KAPOO RTHALA COMPLEX ALIGANJ, LUCKNOW V. JCIT (TDS) LUCKNOW T AN /PAN : LKNSO9775D (APP ELL A NT) (RESPONDENT) APP ELL ANT BY: SHRI J. J. MEHROTRA, C.A. RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 31 10 201 8 DATE OF PRONOUNCEMENT: 31 10 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM THE ORDER OF LD. CIT(A), FAIZABAD DATED 12/10/2017 AS PER FOLLOWING GROUNDS OF APPEAL: - 1. THAT THE LEARNED CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE PENALTY UNDER SECTION 271C OF THE INCOME TAX ACT, 1961 TO THE EXTENT OF TAX DEDU CTED AT SOURCE AMOUNTING TO RS. 13,220 / - , THOUGH PENALTY LATE WITH GOVERNMENT TREASURY. 2. THAT THE LEARNED CIT(A) HAS FAILED TO APPRECIATE THAT INITIATION OF PROCEEDINGS UNDER SECTION 271C W ERE BASED ON FRIVOLOUS COMPLAINT IN WHICH THE COMPLAI NANT HAD STATED THAT TDS OF RS. 50,000 / - HAS BEEN DEDUCT ED ON COMMISSION PAYMENT OF RS. 5,00,000 / - WHICH WAS DEMONSTRATED TO BE FACTUALLY INCORRECT. ITA NO.16/LKW/2018 PAGE 2 OF 3 3. THAT WITHOUT PREJUDICE IN ANY WAY OF THE MATTER, THE LEARNED CIT(A) IS NOT JUSTIFIED IN HOLDING THAT THE ASSESSEE WAS NOT PREVENTED BY A REASONABLE CAUSE WITHIN THE MEANING OF SECTION 273B OF THE INCOME TAX ACT, 1961 BEFORE CONFIRMING THE PENALTY TO THE EXTENT OF RS. 13,220 / - 4. THAT THE APPELLANT CRAVES LEA VE TO ADD, ALTER, AMEND OR WITHDRAW ANY OR ALL OF THE GROUNDS OF APPEAL AT ANY TIME BEFORE OR DURING THE C O URSE OF HEARING OF APPEAL. 2 . THE BRIEF FACTS IN THIS CASE ARE THAT AN INFORMATION WAS RECEIVED BY THE ASSESSING OFFICER THAT THE ASSESSEE HAS PAID A CO MMISSION OF RS. 5,00,00 0/ - AND HAS DEDUCTED TAX OF RS. 50,000/ - AT SOURCE , WHICH WAS NOT REFLECTING IN THE 26AS OF THE DEDUCTEE. ON THE BASIS OF THIS INFORMATION , A LETTER WAS ISSUED TO THE ASSESSEE REQUIRING IT TO FILE THE CORRECTED FORM 24Q/26Q. FURTHER , P ENALTY SH O W - CAU SE NOTICE W AS ISSUED , HO WEVER, DUE TO NON - COMPLIANCE OF THE NOT ICE, PENALTY OF RS. 50,000/ - WAS IMPOSED UNDER SECTION 271C OF THE ACT , WHICH WAS CONFIRMED BY THE LD. CIT(A). 3 . AT THE TIME OF HEARING, LD. A.R. OF THE ASSESSEE APPRISED THE BENCH THAT SUFFICIENT OPPORTUNITY WAS NOT PROVIDE D TO THEM BY THE LD. CIT(A). LD. A.R. OF THE ASSESSEE FURTHER SUBMITTED THAT A SECOND REMAND REPORT WAS ALSO CALLED FOR BY THE LD. CIT(A) WHICH WAS NOT RECEIVED BEFORE DISPOSAL OF APPEAL BY THE LD. CIT(A). L D. A .R. OF THE ASSESSEE VEHEMENTLY ARGUED THAT IN VIEW OF PRINCIPLES OF NATURAL JUSTICE, FAIR OPPORTUNITY OF HEARING SHOULD BE PROVIDED TO THE ASSESSEE BEFORE THE LD. CIT(A) AND THAT SECOND REMAND REPORT WHICH WAS CALLED FOR BY THE LD. CIT(A) SHOULD ALSO HA S T O BE BROUGHT ON RECORD BEFORE THE APPEAL IS DECIDED AND, THEREFORE, PRAYED THAT ANOTHER OPPORTUNITY MAY BE GIVEN AND THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE FIRST APPELLATE AUTHORITY. ITA NO.16/LKW/2018 PAGE 3 OF 3 4 . THE LD. D.R. CONCEDED TO THE REQUEST MADE BY THE LD. A.R. OF THE ASSESSEE. 5 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND IN VIEW OF THE PRAYER MADE BY THE LD. A.R. OF THE ASSESSEE WITH REGARD TO THE PRINCIPLES OF NATURAL JUSTICE, WHERE IN THE OPEN COURT HE HAS STATED THAT SUFFICIENT OPPORTUNITY WAS NOT PROVIDED TO HIM BY THE FIRST APPELLATE AUTHORITY AND FURTHERMORE SECOND REMAND REPORT IS YET TO BE BROUGHT ON RECORD, TO WHICH THE LD. D.R. ALSO CONCEDED, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. 6 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31 / 10 / 201 8 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHU RY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTO BER , 201 8 JJ: 3110 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR
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