Sanklecha Constructions, Nashik V. Assistant Commissioner of Income-tax, (CPC)-TDS, , Ghaziabad

ITA 1751/PUN/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0232 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; TDS
• Section: 234E; 201; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE VIRTUAL COURT BEFORE SH RI R.S. SYAL, VICE PRESIDENT AND SH RI PARTHA SARATHI CHAUDHURY , J UDICIAL MEMBER I TA NO S . 1748 TO 1751 /PUN/2017 / ASSESSMENT YEAR S : 201 4 - 15 SANKLECHA CONSTRUCTIONS, 11, CITY PLAZA, OPP. KALIKA MANDIR, AGRA ROAD, NASHIK 422 001 PAN : AAFFS1432H VS. ACIT (CPC) - TDS, GHAZIABAD APPELLANT RESPONDENT / ORDER TH IS BATCH OF FOUR APPEAL S BY THE ASSESSEE ARISE S OUT OF THE COMPOSITE ORDER PASSED BY THE CIT(A) - 3, NASHIK ON 12 - 06 - 2017 IN RELATION TO THE RETURNS SUBMITTED BY THE ASSESSEE IN FORM NO.26Q (QUARTERS 1, 2, 3, AND 4) FOR THE ASSESSMENT YEAR 2 014 - 15. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE. IT IS OBSERVED THAT THE ASSESSEE PREFERRED THE INSTANT BATCH OF APPEAL S BEFORE THE LD. CIT(A) WHICH WAS TIME BARRED. IN SUPPORT OF THE CONDONATION OF DELAY, THE ASSESSEE SUBMITTED REASONS T O THE EFFECT A SSESSEE BY NONE RE VENUE BY SHRI S.P. WALIMBE DATE OF HEARING 23 - 06 - 2020 DATE OF PRONOUNCEMENT 24 - 0 6 - 2020 ITA NOS.1748 TO 1751 /PUN/ 2017 SANKLECHA CONSTRUCTIONS 2 THAT THE TAX CONSULTANT MISGUIDED THE ASSESSEE. THE CONSULTANT WAS OF THE VIEW THAT LEVY OF FEE U/S.234E IS RECTIFIABLE U/S.154. IT WAS ALSO NOTED BY THE CIT(A) THAT THE TAX CONSULTANT WAS NOT EVEN A QUALIFIED ACCOUNTANT AND IS AN EXPERT ON THE COMPLEX ISSUES. THE LD. CIT(A) INCORPORATED THE REASONS VIDE THE DISCUSSION GIVEN IN PARA NO.6.7 OF THE IMPUGNED ORDER , BUT DID NOT CONSIDER THEM A S SUFFICIENT FOR CONDONATION OF DELAY. HE, THEREFORE, DISMISSED THE APPEAL S AS TIME BARRED. 3. A SSAILING THE ORDER OF CIT(A), THE ASSESSEE HAS APPROACHED THE TRIBUNAL VIDE THE COMMON GROUNDS THAT THE LD. CIT(A) WA S NOT JUSTIFIED IN NOT CONDONING THE DELAY IN FILING THE APPEALS AND CONFIRMING THE LEVY OF FEES U/S 234E OF THE ACT FOR THE QUARTE RS 1, 2, 3 AND 4 OF THE RELEVANT PREVIOUS YEAR. 4 . WE HAVE HEARD THE LD. DR THROUGH VIRTUAL HEARING AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE RELEVANT FACTS SUPPORTING THE CONDONATION OF DELAY DISCUSSED IN THE IMPUGNED ORDER , AS REPRODUCED ABOVE IN PART, HAVE ALSO BEEN GONE THROUGH, WITH WHICH WE ARE SATISFIED. WE , THEREFORE, CONDONE THE DELAY CAUSED BEFORE THE LD. CIT(A) IN PRESENTING THE FIRST APPEAL S . THE ITA NOS.1748 TO 1751 /PUN/ 2017 SANKLECHA CONSTRUCTIONS 3 IMPUGNED ORDER IS SET - ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FO R DISPOSING THE APPEAL S ON MERITS AS PER LAW AFTER ALLOWING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL S ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE , 2020 . SD/ - SD/ - ( PARTHA SARATHI CHAUDHURY ) ( R.S.SYAL ) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 24 TH JUNE , 2020 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) - 3, NASHIK 4 . 5. THE CIT (TDS), NASHIK , , / DR B , ITAT, PUNE 6 . / GUARD FILE / BY ORDER, / / TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NOS.1748 TO 1751 /PUN/ 2017 SANKLECHA CONSTRUCTIONS 4 DATE 1. DRAFT DICTATED ON 23 - 06 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 23 - 06 - 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *