Vishnupuri Project Division, Nanded V. Joint Commissioner of Income-tax,TDS Range, Nashik

ITA 1828/PUN/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9605 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS; Set aside

Judgement Text

आयकर अपीऱीय अधिकरण “बऩ” न्यायपीठ प ु णे म ें । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No.1828/PUN/2018 ननधधारण वषा / Assessment Year : 2012-13 Vishnupuri Project Division, No.2,Nanded Jangawadi,Sinchan Bhavan, Workshop Corner, Nanded- 431602. TAN : NSKV01377F .......अपऩलधथी / Appellant बनधम / V/s. JCIT, TDS, Range, Nashik. ......प्रत्यथी / Respondent Assessee by : None Revenue by : Shri M. J. Jasnani सपनवधई की तधरऩख / Date of Hearing : 24.01.2022 घोषणध की तधरऩख / Date of Pronouncement : 28.01.2022 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of the Ld. CIT(A)-2, Aurangabad dated 12.10.2018 for A.Y. 2012-13 as per the following grounds of appeal :- 1. The Penalty orders received is fictitious, arbitratory & bad- in Law. 2. The appellant is State Government authority. The TDS provision all new to them. The staff has no orientation programme from State authority or from Central Government (Income Tax Department). 3. The appellant as a State Govt.Department has no Trained Staff to prepare the TDS statements electronically which resulted in delay to file E-tds statements. 4. The appellant has made TDS Challan payment within the time when the Payment was made. Hence, there is no loss of revenue to Government. 2 ITA No.1828/PUN/2018 5. The appellant has no knowledge of E-tds provision of submission of E-tds returns. The staffs were changing from staff to staff & transferring from one Department to another Department which covers to file E-tds returns Late. 6. The appellant has no malafide intention to file E-tds returns. To file E-tds returns late. The technical delay was incurred which was beyond the control the appellant. 7. The appellant has to reserve right to add, alter & amend the submission at the time of hearing. 2. That at the time of hearing none appeared on the behalf of the assessee nor any adjournment petition was filed. Submissions of the Ld. learned Departmental Representative was recorded and the case was taken as heard. 3. At the very outset, we observe that the Ld.CIT(A) in this case has passed an ex-parte order wherein the rights and liabilities of the parties herein were yet to be decided. This fact is evident from the Ld.CIT(A) order. The Ld. Departmental Representative submitted that he does not have any objection if the matter is restored back to the file of Ld.CIT(A) for readjudication on merits. 4. We are of the considered view on the perusal of the Ld.CIT(Appeals) order & taking into consideration the submissions of the Ld. Departmental Representative, in this case the Ld. CIT(A) has not dealt with substantially on the rights and liabilities of the parties herein since he had passed an ex-parte order. That in the interest of justice the matter has to be remanded back to the file of the Ld. CIT(A) for adjudication on merits. 5. In view thereof we set aside the order of the Ld.CIT(A) and remand the matter back to his file to readjudicate as per law while complying with the principles of natural justice. 3 ITA No.1828/PUN/2018 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 28 th day of January, 2022. Sd/- Sd/- (R.S.SYAL) (PARTHA SARATHI CHAUDHURY) उपधध्यक्ष/VICE PRESIDENT न्यधनयक सदस्य/JUDICIAL MEMBER पपणे / Pune; ददनधांक / Dated : 28 th January, 2022. Ashwini आदेश की प्रनतनलनप अग्रेनषत / Copy of the Order forwarded to : 1. अपऩलधथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(A)-2, Aurangabad. 4. The Chief CIT, Nashik. 5. नवभधगऩय प्रनतनननध, आयकर अपऩलऩय अनधकरण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ा फ़धइल / Guard File. आदेशधनपसधर / BY ORDER, // True Copy // Senior Private Secretary आयकर अपऩलऩय अनधकरण, पपणे / ITAT, Pune. 4 ITA No.1828/PUN/2018 S.No. Details Date Initials Designation 1 Draft dictated on 24.01.2022 Sr. PS/PS 2 Draft placed before author 24.01.2022 Sr. PS/PS 3 Draft proposed & placed before the Second Member JM/AM 4 Draft discussed/approved by Second Member AM/AM 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order