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

ITA 1956/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7178 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• 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: K TEWARI

Judgement Text

ITA NO. 1956/DEL/2015 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.-1956/DEL/2015 ( ASSESSMENT YEAR: 2006-07) SMV AGENCIES PVT. LTD. 1862, MAHALAXMI MARKET, BHAGIRATHI PLACE, CHANDANI CHOWK, DELHI. PAN NO. AAACS3405J VS ADDL. CIT RANGE-51, NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. K. TEWARI, SR. DR ORDER PER K. NARASIMHA CHARY, J.M. THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 14.01.2015 OF LD. COMMISSIONER OF INCOME TAX (APPEA LS)- 41, (LD. CIT(A)) NEW DELHI RELATING TO AY 2006-07. 2. THIS MATTER RELATES TO THE LEVY OF PENALTY FOR L ATE FILING OF THE QUARTERLY RETURNS RELATING TO SECOND AND THIRD QUAR TER OF THE F.Y. 2005-06. IT WAS EXPLAINED BEFORE THE LD.CIT (A) TH AT THE ACCOUNTING STAFF OF THE ASSESSEE WERE NOT CONVERSAN T WITH THE NEWLY INTRODUCED PROCEDURES AND THAT IS THE REASON WHY THE DELAY OCCURRED. HOWEVER, THE LD. CIT (A) DID NOT AGREE W ITH SUCH AN EXPLANATION WHILE DISMISSING THE APPEAL. DATE OF HEARING 11.07.2018 DATE OF PRONOUNCEMENT 11.07.2018 ITA NO. 1956/DEL/2015 2 3. ON A PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THE LD.CIT (A) ACKNOWLEDGED THE FACT THAT IN THE F.Y. 2005-06 FILING OF E-TDS RETURN WAS INTRODUCED AND THERE WAS A CHANGE FROM F ILING ANNUAL RETURNS TO QUARTERLY RETURNS. 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 RETUR N FILING AND CHANGE FROM THE FILING OF ANNUAL RETURNS TO QUARTER LY RETURNS THE DELAY WAS CAUSED. THERE IS NOTHING UNACCEPTABLE IN THE EXPLANATION 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 OPIN ION THAT THE VIOLATION IN THIS RESPECT 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 ADDI TION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 11.07.2018 SD/- SD/- (G.D. AGRAWAL) (K. NARSIMHA CHA RY) PRESIDENT JUD ICIAL MEMBER DATED: 11.07.2018 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO. 1956/DEL/2015 3 DATE OF DICTATION 11.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 11.7.18 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 11.7.18 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 11.7.18 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 11.7.18 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.7 .18 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER