SMV Agencies Pvt. Ltd., Delhi V. Addl. CIT, New Delhi

ITA 1955/DEL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7984 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K BANSAL SENIOR
• Assessee Lawyers: MANJU YADAV
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO . .. . 1955/DEL/2015 1955/DEL/2015 1955/DEL/2015 1955/DEL/2015 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2006 2006 2006 2006 - -- - 07 0707 07 M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., 1862, MAHALAXMI MARKET, 1862, MAHALAXMI MARKET, 1862, MAHALAXMI MARKET, 1862, MAHALAXMI MARKET, BHAG BHAG BHAG BHAGIRATH PLACE, IRATH PLACE, IRATH PLACE, IRATH PLACE, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, CHANDNI CHOWK, DELHI. DELHI. DELHI. DELHI. PAN : AAACS3405J. PAN : AAACS3405J. PAN : AAACS3405J. PAN : AAACS3405J. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, RANGE RANGE RANGE RANGE- -- -51, 51, 51, 51, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. MANJU YADAV, ADVOCATE. RESPONDENT BY : SHRI N.K. BANSAL, SENIOR DR. DATE OF HEARING : 16.04.2019 16.04.2019 16.04.2019 16.04.2019 DATE OF PRONOUNCEMENT : 22.04.2019 22.04.2019 22.04.2019 22.04.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2006-07 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-41, NE W DELHI DATED 14 TH JANUARY, 2015. 2. THE ONLY GROUND RAISED IN THIS APPEAL IS AGAINST THE LEVY OF PENALTY UNDER SECTION 272A(2)(K) AMOUNTING TO `21,4 00/-. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D PERUSED THE MATERIAL PLACED BEFORE US. WE FIND THIS ISSUE TO B E SQUARELY COVERED BY THE DECISION OF ITAT IN ASSESSEES OWN CASE VIDE ITA NO.1956/DEL/2015, WHEREIN THE ITAT CANCELLED THE PE NALTY LEVIED UNDER SECTION 272A(2)(K) WITH THE FOLLOWING OBSERVATION : - ITA-1955/DEL/2015 2 3. ON A PERUSAL OF THE IMPUGNED ORDER, WE FIND THA T THE LD.CIT(A) ACKNOWLEDGED THE FACT THAT IN THE F.Y. 20 05-06 FILING OF E-TDS RETURN WAS INTRODUCED AND THERE WAS A CHANGE FROM FILING ANNUAL RETURNS TO QUARTERLY RETU RNS. IT IS FURTHER STATED THAT IN RESPECT OF THE FIRST QUARTER ALSO THERE OCCURRED SOME DELAY. IT IS, THEREFORE, CLEAR THAT WITH THE INTRODUCTION OF THE E-TDS RETURN FILING AND CHANGE FROM THE FILING OF ANNUAL RETURNS TO QUARTERLY RETURNS THE D ELAY WAS CAUSED. THERE IS NOTHING UNACCEPTABLE IN THE EXPLA NATION OF THE ASSESSEE THAT THE CAUSE OF DELAY WAS THE NON - ACQUAINTANCE OF THE STAFF WITH THE NEWLY INTRODUCED PROCEDURES. IN THE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE VIOLATION IN THIS RESPE CT IS A VENIAL BREACH OF LAW AND DOES NOT ATTRACT PENALTY PROCEEDINGS IN THE VERY FIRST YEAR OF INTRODUCTION OF THE NEW PROCEDURES. WE, THEREFORE, DELETE THE ADDITION. 4. SINCE THE FACTS IN THE CASE UNDER APPEAL BEFORE US ARE IDENTICAL, WE, RESPECTFULLY FOLLOWING THE ABOVE DECISION OF IT AT, CANCEL THE PENALTY LEVIED UNDER SECTION 272A(2)(K) OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 22.04.2019 . SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRE PRE PRE PRE SIDENT SIDENT SIDENT SIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., M/S SMV AGENCIES PVT.LTD., 1862, MAHALAXMI MARKET, BHAGIRATH PLACE, 1862, MAHALAXMI MARKET, BHAGIRATH PLACE, 1862, MAHALAXMI MARKET, BHAGIRATH PLACE, 1862, MAHALAXMI MARKET, BHAGIRATH PLACE, CHANDNI CHOWK, DELHI. CHANDNI CHOWK, DELHI. CHANDNI CHOWK, DELHI. CHANDNI CHOWK, DELHI. 2. RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME T AX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE RANGE RANGE RANGE- -- -51, NEW DELHI. 51, NEW DELHI. 51, NEW DELHI. 51, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR