M.s. Bidar Nirmithi Kendra, Bidar V. Income Tax Offiier, TDS Ward-1, Kalaburgi

ITA 1875/BANG/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1917 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay; TDS
• Section: 201(1); 201

Judgement Text

ITA NOS. 1875 - 1878 (B)/20 1 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER AND SMT.BEENA PILLAI, JUDICAL MEMBER ITA NOS. 1875 TO 1878 (BANG)/201 8 (AS SESSMENT YEARS : 20 12 - 13, 2011 - 12 & 2013 - 14) M/S BIDAR NI RMITHI KENDRA, BASAVESHWARA CIRCLE, NAUBAD, BI DAR PAN NO.BLRP15516E APPELLANT VS THE INCOME TAX OFFICER WARD - 1, KALABURGI RESPONDENT APPELLANT BY : SHRI T . SRINIVASA, C A REVENUE BY : SHRI R.N.SIDDAPPAJI, ADDL. CIT DATE OF HEARING : 2 2 - 07 - 2019 DATE OF PRONOUNCEMENT : 26 - 07 - 2019 O R D E R PER SMT BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAS BEEN FILED BY ASSESSEE AGAINST ORDER DATED 28/02/18 PASSED BY LD.CIT (A) GULBARGA FOR ASSESSMENT YEARS 2010 - 11 TO 2013 - 14 UNDER SECTION 201(1) AND 201(1A) OF THE ACT, 1961. 2. AT THE OUTSET, IT HAS BEEN SUBMITTED THAT THERE IS A DELAY IN FILING PRESENT APPEAL BY 14 DAYS FOR WHICH ASS ESSEE FILED CONDONATION APPLICATION. ITA NOS. 1875 - 1878 (B)/20 1 8 2 3. LD.AR SUBMITTED THAT ASSESSEE IS A SOCIETY REGISTERED UNDER S OCIETIES R EGISTRATION ACT, SPONSORED BY GOV ERNMENT OF KARNATAKA, FOR PURPOSES OF CARRYING CERTAIN ACTIVITIES FOR ADVANCEMENT OF GENERAL PUBLIC UTILITY WITHIN THE JURISDICTION OF DEPUTY COMMISSIONER, BIDAR. HE SUBMITTED THAT ASSESSEE COULD NOT TAKE IMMEDIATE STEPS TO FILE APPEAL BEFORE THIS T RIBUNAL AS THE G OVERNING COUNCIL OF S OCIETY/ITS C HAIRMA N COULD NOT ACCORD PERMISSION. E NTIRE GOVERNMENT MACHINERY WAS BUSY WITH STATE ELECTIONS IN KARNATAKA , AS A RESULT OF WHICH S OCIETYS C HAIRMAN HAD TO TAKE CHARGE AS D ISTRICT E LECTION OFFICER. LD.AR THUS SUBMITTED THAT THERE WA S REASONABLE CAUSE FOR DELAY IN FILING THE PRESENT APPEAL BY 14 DAYS. 4. LD. DR THOUGH VEHEMENTLY OPPOSED APPLICATION FOR CONDONATION OF DELAY COULD NOT CONTROVERT GENUINELY CAUSE FOR DELAY CAUSED IN FILING THE PRESENT APPEALS. 5. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RE CORDS PLACED BEFORE US. CONSIDERING BONA FIDE REASON AS T HE AUTHORISED PERSON TO FILE APPEAL BEFORE THIS T RIBUNAL WAS HELD UP WITH ELECTION DUTY WITHIN THE S TATE, WE ARE INCLINED TO CONDONE TH E DELAY OF 14 DAYS. 5 .1 MAIN GRIEVANCE RAISED BY ASSESSEE IN PRESENT APPEAL IS REGARDING DETER MINING DEMAND UNDER SECTION 201(1) AND 201 (1A) WITHOUT GIVING PROPER OPPORTUNITY TO ASSESSEE. HE SUBMITTED THAT THERE HAS BEEN NO VIOLATION OF ANY OF THE TDS PR OVISIONS ON BEHALF OF ASSESSEE , AND THEREFORE , DEMAND RAISED BY AUTH ORITIES BELOW UNDER SECTION 201(1) AND 201(1 A) ARE BAD IN LAW. ITA NOS. 1875 - 1878 (B)/20 1 8 3 6. LD. AR SUBMITTED THAT BEFORE ASSESSING OFFICER PROPER OPPORTUNITY WAS NOT GRANTED TO ASSESSE AND IT WAS AN EX PARTE ORDER PASSED BY LD. AO. ANOTHER GRIEVANCE RAISED BY LD.AR IS THAT LD.CIT (A) IN PARA 7.1 CALLED FOR REMAND RE PORT FROM LD.AO. IT IS SUBMITTED THAT ASSESSEE WAS NOT PROVIDED WITH COPY OF REMAND REPORT. LD.AR THUS A LLEGED THAT ASSESSEE WAS NOT PROVIDED WITH PROP ER OPPORTUNITY TO REPRESENT ITSELF BEFORE AUTHORITIES BELOW. 7. LD.DR SUBMITTED THAT IN PARA 7. 2 OF THE IMPUGNED ORDER LD. CIT (A) SPECIFICALLY NOTES THAT DURING REMAND PROCEEDINGS ASSESSEE WAS GRANTED SUFFICIENT OPPORTUNITIES, BUT NO DETAILS WERE FURNISHED . 8. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 8.1 IT IS OBSERVED THAT, ASSESSEE IS AN AUTHORITY ESTABLISHED UNDER S TATE OF KARNATAKA. BEFORE US VARIOUS DETAILS IN RESPECT OF PAYMENTS MADE TO I T S STAFF MEMBERS EXTERNAL AGENTS ETC ., HAVE BEEN PLACED IN PAPER BOOK , WHICH HAS NOT BEEN SUBJECTED TO SCRUTINY BEFORE LD. AO. FURTHER LD.CIT (A) UPON RECEIPT OF REMAND REPORT DID NOT PROVIDE COPY TO ASSESSEE. ASSESSEE HAS THUS PRAYED THAT IT SHOULD BE GIVEN ONE MORE OPP ORTUNITY TO REPRESENT ITS CASE BEFORE LD.CIT (A). 8.2 CONSIDERING SUBMISSIONS FILED AND FACT THAT ASSESSEE IS AN AUTHORITY ESTABLISHED UNDER STATE OF KARNATAKA, WE ARE INCLINED TO GRANT ONE MORE OPPORTUNITY TO ASSESSEE TO FILE ALL REQUISITE DETAILS BEFORE LD.CIT(A). LD.CIT(A) SHALL SEND DOCUMENTS TO LD.AO FOR REMAND REPORT. LD.AO SHALL ALSO GRANT SUFFICIENT OPPORTUNITY TO ASSESSEE OF BEING HEARD . ITA NOS. 1875 - 1878 (B)/20 1 8 4 LD.CIT(A) IS DIRECTED TO PROVIDE PROPER OPPORTUNITY TO ASSESSEE AND TO DECIDE THE CASE ON MERITS BY WAY OF DET AILED ORDER. ACCORDINGLY GROUND RAISED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 9. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26 - 07 - 2019 SD/ - SD/ - (B.R.BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: THE 26 TH JULY, 2019. *AM COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST.REGISTRAR