PRAGASAM S, TIRUCHIRAPALLI V. ACIT,CPC , BANAGALORE

ITA 181/CHNY/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 2447 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 20-03-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कु मार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.179/Chny/2022 (िनधाDरणवषD / Assessment Year: 2013-14) & आयकरअपीलसं./ITA Nos.180/Chny/2022 ( िनधाDरणवषD / Assessment Year: 2014-15) & आयकरअपीलसं./ITA Nos.181/Chny/2022 (िनधाDरणवषD / Assessment Year: 2015-16) Pragasam S (HUF) No. C-17, 3 rd Cross, North East Extn. Thillai Nagar, Trichirapalli, Tamilnadu – 620 018. बनाम/ V s. ADIT CPC, Bangalore. थायीलेखासं./जीआइआरसं./P AN / T AN: AAJ HP -3 7 8 0 -M / C HE S -3 5 -8 1 -E (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) –Ld. DR सुनवाईकीतारीख/ Date of Hearing : 12-05-2022 घोषणाकीतारीख / Date of Pronouncement : 12-05-2022 ITA Nos.179 to 181/Chny/2022 - 2 - आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The grievance of the assessee in aforesaid appeals for various Assessment Years (AY) is common i.e., levy of Fees u/s 234E for late filing of Quarterly TDS returns. None has appeared for assessee. On the last occasions also, none appeared for assessee. Left with no option, we proceed to dispose-off the appeals on the basis of material on record. The Ld. Sr. DR pleaded for dismissal of the appeals on the ground that appeals were dismissed by first appellate authority for want of condonation of inordinate delay. 2. The Registry has noted a delay of 125 days in the appeal, the condonation of which has been sought by the assessee. Keeping in view the fact that the impugned orders were passed during lockdown period arising out of Covid-19 Pandemic, we condone the delay and admit the appeals for adjudication on merits. 3. These appeals arises out of the separate orders passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] on 17.09.2021 in the matter of demand raised by CPC (TDS) levying fees u/s 234E for late filing of quarterly TDS returns. 4. Upon perusal of impugned orders, it could be seen that the appeals were filed by the assessee with inordinate delay of more than 1100 days for AY 2013-14, more than 2100 days for AY 2014-15 and more than 1300 days for AY 2015-16. In support of condonation, the assessee submitted that it was under the bona fide impression that fee u/s 234E was not leviable prior to 01.06.2015 and the same need not be paid by the assessee. However, Ld. CIT(A) refused to admit the appeals on the ITA Nos.179 to 181/Chny/2022 - 3 - ground that the assessee failed to establish sufficient cause for late filing of the appeals. The relevant observations were as under: - 3.6 In the instant case, the reason is put forward by the applicant to justify the delay is general, routine and nonchalant and is attributable more to inaction and negligence. Needless to say that this delay would have inconvenienced all the deducted as their TDS claim could not have been allowed for want of the TDS statement to be filed by the appellant. In addition to this the delay in filing of TDS statement has generated huge infructuous work for the department also as all the TDS claim of the deductees would need to be disallowed first and then allowed after filing of the statement The reasons given by the appellant do not constitute sufficient cause within the meaning of Section 249(3) of the income tax act and accordingly the appeal is rejected in limine. The appeals for all the three years were dismissed in the same fashion. Aggrieved, the assessee is in further appeal before us. 5. After going through the impugned orders, we concur with the aforesaid observations of Ld. CIT(A). It was incumbent on the assessee to show sufficient cause for inordinate late filing of the appeals. However, the assessee could not demonstrate any sufficient cause for late filing of the appeals. Accordingly, the appeals have rightly been dismissed by Ld. CIT(A) and we see no reason to interfere in the same. 6. All the appeals stand dismissed. Order pronounced on 12 th May, 2022. Sd/- (MAHAVIR SINGH) उपा34 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद; /ACCOUNTANT MEMBER चे*ई/ Chennai; िदनांक/ Dated : 12-05-2022 EDN/- आदेशक ितिलिपअ ेिषत/Copy to: 1. अपीलाथ /Appellant2. यथ /Respondent 3. आयकरआयु (अपील)/CIT(A)4. आयकरआयु /CIT 5. िवभागीय ितिनिध/DR6. गाड फाईल/GF