Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 6680 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-06-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2014-2015
Appeal Filed On
27-02-2022
Judgement Text
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ,च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ A ” , C H A N D I G A R H BEFO RE SHRI N .K . SAI NI , VI CE PRESI DE NT & SHRI SUDHANSHU SRI V AST AVA, JUDI CI AL M EM BER आयकर अपील सं./ ITA Nos. 105 to 107/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-Ranital, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 108/C H D / 2 0 2 2 नधा रण वष / Assessment Year :2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB-Ranital, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 109/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB-Chadiar The. Baijnath, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 110 & 111/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-Chadiar The. Baijnath, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 2 आयकर अपील सं./ ITA Nos. 112 & 113/C H D / 2 0 2 2 नधा रण वष / Assessment Year s: 2 0 1 3 - 1 4 & 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Mahri Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 114, 115 & 116/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Ro Hamirpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 117 to 120/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Ro Hamirpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 121 & 122/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Badukhar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 3 आयकर अपील सं./ ITA No. 123/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Badukhar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 124 to 126 /C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Sarkaghat Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 127/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Sarkaghat Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 128 & 129 /C H D / 2 0 2 2 नधा रण वष / Assessment Year s: 2 0 1 3 - 1 4 & 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Harchakian Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 4 आयकर अपील सं./ ITA Nos. 130 & 131/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Sajaopiploo, Sarkaghat, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 132 & 133/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Sajaopiploo, Sarkaghat, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 134 & 135/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Leda Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 136 & 137/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Leda Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 5 आयकर अपील सं./ ITA Nos. 138 to 140/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB Thunag Mandi Branch; बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 141 & 142/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB Thunag Mandi Branch; बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 143 to 145/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB Jalgkang (Jalag) Jaisinghpur Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 146 to 148/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB Jalgkang (Jalag) Jaisinghpur Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 6 आयकर अपील सं./ ITA No. 149/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Arsu, Kullu Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 150 to 154 /C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Baijnath Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 155 to 156/C H D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Baijnath Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 157 & 158 /CHD/2022 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Sulyali Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 7 आयकर अपील सं./ ITA Nos. 159 to 160/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Pirsaluhi Dehra Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 161/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Pirsaluhi Dehra Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 162 to 164/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Mahadev, Sundernagar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 165 & 166/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Mahadev, Sundernagar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 8 आयकर अपील सं./ ITA Nos. 167 to 169/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Chouin Baijnath (Chobin) Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 170/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Chouin Baijnath (Chobin) Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 171 & 172/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Rey Fatehpur, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 173/CH D / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Rey Fatehpur, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 9 आयकर अपील सं./ ITA No. 174 /CHD / 2 0 2 2 नधा रण वष / Assessment Years : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Chorthala The, Sarkaghat, Dist. Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 175 & 176 /CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, (Pounta) Paunja Mandi, Sarkaghat Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 177 /CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, (Pounta_ Paunja Mandi, Sarkaghat Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 178 to 180/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Alampur Jaisinghpur Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 10 आयकर अपील सं./ ITA No. 181/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Alampur Jaisinghpur Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 182 to 184/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Dari, Dharamshala Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 185 to 187/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Dari, Dharamshala Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 188 & 189/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 & 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Nither, Kullu Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 11 आयकर अपील सं./ ITA No. 190/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 5 - 1 6 Himachal Pradesh Gramin Bank, Nither, Kullu Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 191 & 192/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Nurpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 193 to 195/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Nurpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 196 & 197/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Bhutti, Kullu Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 12 आयकर अपील सं./ ITA No. 198/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Bhutti, Kullu Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 199 & 200/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Kanaid, Sundernagar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 201/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB – Bharoli Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 202 & 203/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Bharoli Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 13 आयकर अपील सं./ ITA No. 204/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB – Charri, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 205 to 207/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Kotli, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 208 & 209/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Kotli, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 210 & 211/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Dharampur, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 14 आयकर अपील सं./ ITA No. 212/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Dharampur, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 213/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Randhara, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 214 & 215/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Randhara, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 216/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HPGB-Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 15 आयकर अपील सं./ ITA Nos. 217 & 218/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HPGB-Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 219 to 221/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HPGB-Kasba Kotla Jaswan, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 222/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HPGB-Kasba Kotla Jaswan, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 223 to 225/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Dalash Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 16 आयकर अपील सं./ ITA No. 226/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Dalash Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 227 to 228/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Seri, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 229/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Seri, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 230/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Bagsaid Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 17 आयकर अपील सं./ ITA Nos. 231 & 232/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-Bhuana, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 233/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB-Bhuana, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 234 & 235/CHD / 2 0 2 2 नधा रण वष / Assessment Years : 2 0 1 3 - 1 4 & 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Talyahar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 236 & 237/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Bhoranj, Kangra, Hamirpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 18 आयकर अपील सं./ ITA No. 238/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Bhoranj, Kangra, Hamirpur Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 239/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Head Office बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 240 & 241/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Gagal, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 242/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Gagal, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 19 आयकर अपील सं./ ITA Nos. 243 & 244/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-Una Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 245 & 246/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Nalagarh Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 247/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Nalagarh Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 248 & 249/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-BO Baroh Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 20 आयकर अपील सं./ ITA No. 250/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB-BO Baroh Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 251 to 253/CHD / 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, HGB-Bathutipri Jaswan, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 254 & 255/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, HGB-Bathutipri Jaswan, Kangra Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 256 & 257/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Barot, Jagindernagar Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 21 आयकर अपील सं./ ITA Nos. 258 & 259/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Chowai Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 260/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Chowai Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 261 & 262/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 3 - 1 4 Himachal Pradesh Gramin Bank, Tihra, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA Nos. 263 & 264/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 4 - 1 5 Himachal Pradesh Gramin Bank, Tihra, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 22 आयकर अपील सं./ ITA Nos. 265 to 267/CHD/ 2 0 2 2 नधा रण वष / Assessment Year : 2 0 1 5 - 1 6 Himachal Pradesh Gramin Bank, Tihra, Mandi Branch बनाम The ITO (TDS), Mandi थायी लेखा सं./PAN NO: AAALH0469C अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से /Assessee by : Sh. Pratik Sadrani, CA राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr. DR स ु नवाई क तार$ख /Date of Hearing : 07.06.2022 उदघोषणा क तार$ख/Date of Pronouncement : 16. 06.2022 आदेश/Order P ER B EN C H : T he se bu n c h o f a pp e a l s h a v e be en pr e f e r re d b y t he cap ti on ed A s s es s e e s a gai ns t t he r es p e c t i v e or de r s of th e N a t io na l F ac e l e s s A ppe a l Ce nt r e (N F A C ), D el hi as pe r t he d et a il s gi ve n b e l o w:- IT A N o s . A pp ea l b y CI T (A ) / N F A C ord e r d at e d 10 5/ C h d/ 20 2 2 t o 23 5/ C h d/ 2 0 2 2 A s s es s ee 28. 09 . 2 02 1 23 6/ C h d/ 2 0 2 2 A s s es s ee 11. 10 . 2 02 1 23 7/ C h d/ 20 2 2 t o 26 7/ C h d/ 2 0 2 2 A s s es s ee 28. 09 . 2 02 1 1. 1 S i nc e c o m mo n i s s ue s w er e i n v o l v ed i n t he s e b u nch o f a pp ea l s, t he y w e re h e a r d t o ge t h e r a n d a r e no w be in g di s p os e d o ff t h r ou g h t h is c o mm o n or de r fo r th e s a ke o f c on ve ni e n ce . ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 23 1. 2 A t t he o ut s e t, t he L d. A ut h or i s e d R e pre s e n t a t iv e (A R) s u b mi t t e d t ha t IT A N o. 10 5 / C hd/ 20 22 m a y be t a ke n a s t he l e ad c as e i n t h is bu nc h o f ap p e a l s . 1. 3 T he Ld . D e p a r t me nt a l R ep r es e nt a t i ve (D R) ha d no ob j e ct i o n t o t hi s s u b m is s i on o f t he L d . A R. A c c o rdi ng l y, I TA N o. 10 5 / Ch d/ 2 02 2 is be i ng t ak en a s a l e a d c a se i n t h is b un c h of a pp e a ls. 2. 0 Th e L d. A R s ub m it t e d th at t h es e bu n ch o f a p pe al s pe r t a i n t o va r i o us b r a n ch es o f H i m ac ha l P r a de s h G ra mi n Ba nk , a Re gi o na l R u ra l Ba nk. It w a s su b mi t t ed t h a t t h e v a r i o u s br a n c he s u nd e r t he c a p t i o n e d a pp e a l s ha d f il e d t he i r s ta t e m en t s o f Ta x D e du ct e d a t S ou rc e (T D S ) a nd t he re w as a de l a y o f f i l i ng o f t he T D S re t u r ns . I t w as s ub m it t e d th at i n a ll t h e a ppe a ls , th e T D S re t u rn s p e r t ai ne d to a p e ri o d pr i or t o 1s t J u ne , 20 15 a nd , s ubs e qu e nt l y, T D S - CP C h a d pr o ce s s e d t h e re t u rn s a n d is s u e d i nt i m at i o ns l e v y i n g a l a t e fi l i n g f ee u /s 23 4 E o f th e In c o m e T a x A c t, 19 61 ( h er ei na ft e r ca l le d ' th e A c t' ). It w a s su b mi t te d t ha t e a r l i er t h e a s s es s e e bra nc he s ha d mo v ed a p pl i ca t i on s u/ s 1 54 o f t h e A ct r eq ues t i ng re c ti fi c at i o n o f o rd e rs pa s s ed u/ s 20 0 A o f t he A c t i m p os i ng t h e la t e fe e bu t t he s e a pp l i c a ti o n s w e re r ej e c t e d a n d t he n, s u bse qu en t l y, th e a s s es s e e ha d a ppr o a c h e d t h e L d. F ir s t A ppe l l a t e A ut h or it y a nd ha d c ha ll e n ge d t h e l ev y o f l at e fe e bu t t he ap pe al s o f t he a s s es s e e c ame t o be di s mi s s ed a nd no w t h e a s s es s e e ha s ap pr oa c he d t hi s Tr ib u n a l a nd is c ha l l en gi ng t he i mpo s it i o n o f la t e fe e . ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 24 3. 0 A t t he o u ts e t , t h e Ld . A R s u b mi t t e d t ha t i n a l l t he a p p e al s t h er e w as a d e l ay o f 9 3 da ys i n fi l l i n g t h e a pp e a l be fo r e th e I TA T. T h e Ld . A R dre w o u r at t e n t i o n t o th e D e l ay Co nd on at i on A p pli c a t i o n fi l e d i n t hi s r eg a rd i n I T A N o. 105/ Ch d/ 2 0 22 a nd s u b m it t e d th a t t he b r a nc h es o f H i ma c h a l P r a d e s h G r a mi n Ba nk (H P G B) a r e s i t ua te d in r e mo te a re as o f H i ma c h a l P ra de s h a nd in i t i a l l y t h e c o mp l i a n c e w i t h re s p e ct t o t h e T D S w as be i ng do n e in d iv i d u a l l y b r a n ch -w i s e a n d o n ma ny o cc a si on s t he r e w as di ff i c u l t y i n d o w n l o ad i n g t h e o r d e r o f t he N a tion al F a c el e ss A ppe a l Ce nt r e ( N F A C) d i s mi s s in g t he as s e s s e e’ s a ppe a l. It w a s fu r t he r s ub m i tt e d t h a t s in c e t he ap pe a l s b e fo r e t h e I TA T had t o b e f i l e d a t t h e H ea d O f fi c e l ev e l , th e r e l e va n t i n f o r m at i o n t o r ea ch fr o m t h e r e mot e s t o f br an ch e s w a s a l s o d i f fi cu l t at t i me s a nd t he re qu ir ed i n for ma t i on a nd do c u m e n ts w ou l d r e ac h th e H ea d o ff i c e on ly a ft e r c ons i de r a b l e de l a y w hi ch re s u l te d i n t he H ea d o f fi c e be i n g u n a bl e t o co mp i l e a nd c ons o l i da te a l l t he ap p ea l s t o be fi l e d be for e t hi s T r i b un a l w i t hi n t h e pr es c ri be d t i me l i m it w h i c h re s u l t ed i n th e l at e f il i n gs o f t h e a p pe a ls be fo r e t h e I TA T . T he L d. A R su b mi t te d t h a t t h e r e w as n o i n t e n t i on a l de l ay o n t h e pa rt o f t he a s s es s e e in t h is r eg a r d and t h e de l a y o c c ur r ed du e t o ci r c u ms ta nc es be yo nd t he co n t ro l o f t h e a s ses s e e- B ra nc he s as w el l a s t h e H e ad o f fi c e . T he L d. A R s ub m i tt e d t h a t t h e s e Bra nc hes be i ng pa r t o f a Re g io n a l Ru r al B a n k ( RR B) w e r e a l so n ot e qu i p pe d w i t h t he S t at e o f A r t C o m mu ni ca t i o n E qu i p m en t li ke h i g h-s p ee d i nt e r ne t a nd c o mp ut e r s e t c. Th us , al l th es e fa ct or s w e nt i nt o ca us i ng de l ay i n l at e fi l i n g o f t h e a pp e a ls . The L d. A R pra ye d t h a t i n th e i n t e re s t o f ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 25 s ub st a n t i a l j us t i ce , t he ca p t i on e d a p p e a l s s h ou l d be a d m i t t ed t o b e h e a r d on me r i ts . 4. 0 P e r c on t ra , t he L d . S r. D R op pos e d t h e a s se s s e e’s p ra y e r f o r c on do na ti on o f d e l ay a n d su b mi t te d t ha t t h e pr ov i s io ns o f In c o me T ax l aw a re t he s a me for e v e r y o n e a n d j us t b ec au s e t he a s s es s e e di d no t ha v e a s ui t a b l e in fr a s t ru c t u re to f il e th e a p pe al s i n t i me , t h e s a me s hou l d no t be c on do ne d as t he as s e s s ee s hou l d h av e be e n mo r e a l er t a nd c ar e f ul a bo u t i t s r i g ht s a nd d u t i e s v is - à- v i s t he va ri o us l a w s. The L d . S r. D R s ub mi t t e d t h a t co n do n i n g t h e de l a y on s uc h fl i msy g ro u nds w ou l d s e t a ba d pr e c e d e n t for o t h er de f a u l t e rs al s o. 5. 0 We ha v e h e a r d t he ri va l s ub m is s i on s a nd ha v e a ls o pe r us e d t h e c on t e n ts o f A pp li c at i o ns for c o nd o na t i o n o f d el a y and i t i s o ur c ons i de re d v i ew t h at no a s s es s e e w ou l d be be ne f it t ed b y i n te nt i o na ll y de l ay i n g th e fi l in g of a pp e a ls a nd a s pe r t h e e x pl an a ti o n g i v en b y t h e a s s es s e e re ga rd in g t he de la y, w e ha v e n o r ea s o n t o do ub t t he b o na f id es o f t h e as s e s s ee . In th e i nt e r es t o f s ubs t a n t i a l j ust i c e , t h e as s e s s ee s houl d be g i v en a n o pp or t un i t y t o b e h e a r d on me r i t s . We no t e t h at mo r e o ft e n th an n o t, t h e H ig h e r C o ur t s h a v e be en l i be r al i n c on d o ni ng t h e de l ay . T h e H o n 'b l e A p ex C o u rt i n th e c as e o f B h iv cha n d r a S ha n k ar M o r e V s. Bal u G a n ga r a m M or e & O r s . i n C iv il A p e al N o. 466 9 o f 2 0 19 [a r i s i n g ou t o f S L P ( Ci v i l) N o. 28 93 8 o f 2 0 14 ] o r de r da t e d 7 t h M ay , 20 19 on t he c o n do n at i on o f d el a y, has h el d a s u nd e r: - ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 26 “ 15. It is a f a i rl y w el l s e t t l e d l a w t hat “ s uf fi c ien t c aus e ” s h o u l d b e g i ve n li be r al c on st r uc t io n s o as to ad v an ce s u s ta in a b l e ju s t i c e wh e n th er e i s n o i na c t io n , no ne gl i g en c e nor w a n t of b on a fi de c o u l d be im pu ta bl e to t he ap pe l l a n t. A f t e r r e fe r r i ng t o v ar i o us j u dgm e nt s , i n B. Ma d h ur i , t h i s Co u r t h e l d as un der : - “ 6. T he e xp r es s i o n “ s u ff i ci e nt c a us e ” us e d i n Se ct i o n 5 o f t he L i m i t a t i o n A ct , 1 96 3 a n d ot h e r s ta tu t e s is e l a s ti c e no u g h t o en abl e t h e c our t s t o a p pl y t he l a w i n a m e a ni ng f u l m ann er whi ch s er v e s t he e n ds o f ju s t i c e. N o ha r d- an d- f as t r u le has be e n or c a n b e l ai d do wn f or de c i d i ng t h e a pp l i ca ti on s f or c on do na t i on o f de l ay bu t ov er t he y e a r s c our t s ha v e r ep ea t e dl y ob s er v e d t h a t a li b e r a l ap pr oac h n e e ds t o b e ad op te d i n su c h m at t e r s s o t h at s u bs t a nt i v e r i ght s of t h e par t i e s ar e n ot de f ea t e d on l y on t h e g r oun d o f d el ay . ” 16 . O bs er v i n g t ha t th e r ul es of l i m i t a ti on ar e n o t m ea nt t o d e s tr o y t he r i gh t s of t h e p ar t ie s , i n N. B al akr i s h n a n v. M . Kr i s hn am ur t h y ( 19 98 ) 7 S C C 12 3, t hi s Cou r t h e l d as un der : - “ 11. R ul es o f l i m it at i o n ar e no t m e ant t o de s t r oy t he r ig ht s o f p ar ti e s . T h ey ar e m e ant t o s e e t ha t par t i es do n o t r e s or t t o d i l a t or y t ac ti c s , but s e ek t he ir r e m ed y p r om pt l y . T he ob j e c t of pr o vi di ng a l eg a l r e m e d y i s to r e pa i r t he d am a ge c a us e d b y r e as on o f l eg a l i n j ur y . T he l a w o f l i m it at i on f i x es a l i f e s p an fo r s uc h l eg al r e m ed y f or t h e r e dr es s of t h e l e g al i n j ur y s o s u ff e r e d. T i m e i s p re c io us an d was t e d t im e wo u l d n e v e r r e v is i t . D u r in g t he e ff l ux of t i m e , ne we r c a us e s wo u l d s pr ou t u p n e c e s s i t at i n g ne we r pe r s ons to s ee k l e g a l r em e dy b y ap pr oac hi ng t he c o u r ts . So a l i f es p a n m u s t be f i xe d f or ea c h r e m e d y . U ne n di n g p e r io d f o r la un c h i n g th e r em e dy m ay l ea d t o un e n d i n g u n c e r t ai n ty an d c ons e qu e nt i al an ar c h y . T he l a w o f l i m i t a t io n i s th u s f o un d ed o n p u b l i c po l i c y. It is e ns hr i ne d i n t h e m ax i m i nt e r es t r e ip u bl ic ae up s i t fi n i s l i t i um (i t i s f o r th e g e n er al we l fa re t h at a per i od b e p ut t o l i ti ga t i on ) . Ru l e s of l im i t at io n ar e n o t m ea nt t o d e s t r oy t h e r ig h t s of th e ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 27 pa r ti e s. T he y ar e m e ant t o s e e t h at p ar t i e s d o no t r e s or t to di l at or y t ac t i c s b ut s ee k th ei r r e m e d y pr o m p tl y . T h e i de a i s t ha t e v er y le ga l r e m ed y m us t be k e p t a l i v e f or a l eg i s l at iv e l y f i xe d p er i o d o f t im e . ” As po in t e d ou t e ar l ie r , a n ap pe a l u n de r Se c ti on 9 6 C P C i s a s ta tu to r y r i g h t. G e ne r al ly , de l ay s in pr e fe r r i ng a ppe al s ar e r eq u i r ed t o be c on do ne d, i n t he i n te r es t o f j u s ti c e, wh e r e t he r e is no g r os s n e g li ge nc e or de l ib er at e i na ct i on or l ac k o f bo naf id e i s i m p ut a b l e t o t he par t y s ee k i n g c on do na t i on o f de l a y. ” 5. 1 S i mi l a r l y, t h e H on ' bl e A p ex Co u r t i n t he c as e o f N . Ba l a kri s h n a n V s. M . K r is hn a m u r t hy , vi de J u d ge me n t da te d 03. 0 9 . 19 98 , opi ne d t h at a Co u rt k n ow s th at r e fus a l t o co n d on e de l a y w o ul d re su l t for ec l os i n g a s ui t o r f ro m pu t t i n g fo rt h h i s c a u s e. T he r e i s no p re s u mp t i o n th a t de l a y i n a pp ro a c h i n g t h e Co ur t i s a l w ay s de l i b e r a t e. T he C o urt w e nt o n t o op i n e t h a t i n ev e r y ca s e o f de l ay th er e c a n be la pse on t h e p a r t o f t he l it i g a n t s co nc e r n ed bu t t ha t a l o n e i s no t en o u gh to t u r n d ow n hi s p l e a a nd s h u t t h e d oo r ag a i ns t hi m. Th e H on' bl e A pe x Co u rt fur th er h el d t ha t i f t he e x p l a na t io n d o e s no t s ma c k o f ma l a fi d e s o r i t is not pu t f or t h a s a pa r t o f a d i l a t o ry s tr at e g y, th e c ou r t s h o ul d s how ut mo s t c ons i de ra ti o n t o t he s u it or . I t w as fu rt he r h e l d t ha t t he re i s n o pr es u m p t i on th at t h e de la y in a p pr oa c h i ng t h e c ou r t i s a l w ays de l i be r a t e a nd t he w o r ds “ s u ff i c i ent c a us e ” u /s 5 o f th e Li mi ta t i on A c t s ho ul d re c ei ve a l i be r al c o ns t ru c t io n s o as t o a dv a n c e s ubs ta nt i a l ju s ti c e. 5. 2 T he r e f o re , t a ki ng a s y mpa t h e t i c v i ew o f t h e s ub mi s s i o n s of t he a s s es s e e b ra nc h es o n t h e i s s ue o f c o n d on a t io n o f d el ay a n d a l s o re s pe ct fu l l y a p pl yi ng t he pri nc i p l es l ai d d o w n b y th e H on ' bl e A p ex Co u rt a s s t at e d i n t he pre c e di ng pa ra gra ph s , w e a cce pt t he e xp l a na t i on ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 28 o f t he a s se s s e e br a nc h e s vi s -à -v i s t he d el a y a nd w e d ee m it a p p ro pr i a t e t o c on d o ne t he de l a y i n a l l t he a bo ve c a p t i o n ed c ase s . Th e a pp ea l s a re , a cc or d i n g l y, ad m i t t e d fo r hea ri ng . 6. 0 Co m i ng t o t he m e r it s o f th e c as e , t h e L d. A R s ub m it t e d th a t t h e N F A C ha d d is mi s se d th es e a pp e a ls o n t he g r o un d t ha t t h e ap p e a l s w er e t i m e b ar re d . H e dr e w o ur a t t e n t i o n to p ar a g r a p h 7. 4. 9 o f th e N F A C o rd e r i n ITA N o. 1 0 5/ Ch d/ 2 0 2 2, w h e r e i n, i t has be en s t a t ed b y th e N F A C t ha t t he ap pe a l w as t o be pr e fe r re d a g a i ns t th e o rd e r u /s 2 00A d a t e d 13 . 1 1. 2 01 3 w h e re i n t he l a t e fi l in g fe e u / s 2 34 E w as l e vi ed , b ut t h e a s s es s e e ha d fi l e d an a p pe a l a ga i ns t ord e r r e j ec ti ng t he a pp l i ca t i o n u /s 15 4 w hi c h w a s n o t ma i n t a in a bl e . It w a s fur th e r s u b mi t t e d t ha t i n t h e i mpu gne d o r d e r n o ad j u d i ca t i o n w as do ne o n t h e me rits o f t h e i s s ue as t he a p p ea l h as no t b ee n a d mi t t e d fo r t he r ea s o ns o f b e i n g t i me ba rr ed i . e. w it h i no r d i n at e d el a y, w h ic h ha d not be e n c on do ne d . Th e Ld . A R s ub m i tt e d t ha t t h i s ob s er vat i o n o f t h e N F A C w a s fa ct u al l y i nc or re c t be c aus e t h e a s s es s ee h a d p r e fe r re d a p p ea l ag a i ns t the i n t i ma t i on p a s se d u/ s 15 4 o f th e I n c o m e T ax A c t , 19 61 w hi ch w a s r e ce iv ed b y t h e a s s es s e e on 0 2. 0 4. 20 21 a n d , t he r e a ft e r, t h e a pp e a l h a d b ee n fi l ed be f or e t he N F A C on 1 6. 0 4. 2 0 21 w h i c h w as e v e n ap pa r en t fr o m t h e p ar a g r a p h 1 o f t he o rd er o f t he N F A C. It w as s u bmi t te d t h a t , the a p pe a l b e f o re t h e N F A C ha d b e e n fi l ed w i t h i n t he pr es c ri b e d p e r i o d o f 3 0 d ay s a nd, t hu s , t he N F A C ha d g r os s l y mi s -a pp r ec i at e d t h e fa c ts b y di s mi s s in g t h e a pp e a l of t he a ss es s e e a s b ei ng n ot m ai nta i n ab l e i n v ie w o f t he ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 29 a ll e g e d i n or di na t e de l ay i n f il i n g t h e a pp e a l b e f ore i t . 6. 1 T he L d. A R f u rt he r s ub mi tt e d t h at t h er e w as a mi s t a k e ap p ar en t fr o m t h e r e c o r d w hi c h th e a s s es s e e h ad s o ug ht t o b e re ct i fi ed b e c a us e t he l a t e fi l i ng fe e u / s 2 3 4E ha d be e n l ev i e d o n v a ri o us as s e s s ee s fo r t h e pe r i o ds w h ic h w e re pr i or t o 0 1 . 0 6. 2 01 5 w hi ch w as i n t h e ve ry te e t h o f t he v a r i o us j u d i c i a l p r o no u nc e m en t s a cr os s th e c o unt r y w h er ei n i t h a d be e n h el d t ha t n o l at e f e e w a s le vi a b l e u /s 23 4 E fo r p er i o ds p ri o r t o 1s t J un e, 20 15. T h e L d. A R dre w our at t en t i o n to a p a p er b oo k co nt a i n i n g nu me r ou s j ud i c ia l p re c e de nt s i n fa vo u r o f t he a s s ess e e w he re i n i t has be e n hel d t h a t no l e vy u/ s 2 34 E o f t h e A c t c a n be imp os e d fo r l at e f il i ng o f TD S r e t u r ns p r i o r t o 0 1. 6. 20 1 5. T h e L d. A R fa ir ly a c c e p t e d t h a t t he H on' bl e G u j a r a t H i gh Co u r t ha d r ul ed ag a i ns t t h e ass e s s ee o n t he i s su e bu t s ub mi t t e d t h a t t he H on ' b le K ar na t a ka H ig h Co urt h ad de c i de d t h e i s s ue i n fa v ou r o f t he a s s es s e e. It w as al s o s u b mi tt e d by t he L d. A R t ha t t he re w as no j u d ge me nt o f t h e H on 'b l e J uri s di c t i o n al H i gh C ou r t o n t h e i s s ue . T he L d. A R re l ie d on t h e j u d g e m e n t o f t he H on ' b l e A p ex Co u r t i n t he ca s e o f C IT V s. V e ge t a bl e P ro du c t s L t d. 8 8 I T R 192 (S C) a n d a no t h e r ju dg e me nt o f t h e H o n ' b le A pex Co ur t i n t he c a s e o f CI T V s . V at i k a T ow ns h i p P vt Lt d [ 2 01 4 ] 3 67 I T R 46 6 (S C) w her ei n i t h as be e n he l d b y t h e H o n' bl e A pe x C o u rt t h a t i f th er e is a di ffe r e nc e o f op i n i o n be t w e e n d i f fe r e n t H i gh C o ur t s o n an i s s ue , o n e i n fa vo u r o f th e a s s es s e e ne e ds to b e fo ll ow e d. 6. 2 T he L d. A R fu r t h e r s ub m i tt e d t ha t t he a me n d m ent t o s e ct i on ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 30 20 0A (1) (c ) r. w . s. 2 3 4E w a s b ro ug ht i nt o t h e S t at ut e w . e . f. 0 1. 06 . 2 01 5 w hi ch s t ip ul a t e s ch ar g i n g o f l a t e fe e c o m pu l s ori l y a nd i t w a s s u bmi t t e d t ha t th e H o n ' bl e C our ts h av e h el d th a t t hi s a m en d men t w a s pro s p e c t i v e i n n a t u r e a nd w ou l d n o t a p pl y t o la t e f ee i m p os a b l e p ri or to 01 . 6 . 2 0 15 . T he L d. A R s ub mi t te d t ha t i n th e l i g h t o f t h e s et t le d j u di c i a l p re c e de nt s, t he a p pe a ls s ho ul d be al l ow e d. 7. 0 P e r C o nt ra , t h e L d . S r. D R w h il e r e fe r r i n g t o t h e o r de r o f t he N F A C s ub mi tt e d t h a t t he N F A C ha d r i ght l y d i s mis s e d t h e a p pe a l o f t h e a s s es s e e a s t he a ss e s s e es ha d no t fi l e d an y ap p ea l s a g a i ns t t h e or i g i n a l or d e r pa s s ed u/ s 2 00 A o f t h e A ct w h i ch ha d b e e n p a ss ed w a y b ac k i n 20 13 a n d si nc e , l a t e r t h e as s e s s ee s ha d r e a li z e d t h e i mp li c at i o ns o f l ev y o f l at e f ee a l m os t a f t e r s e v e n ye a r s , t hey c h os e t o f i l e r ec t i f ic at i on a pp l i ca ti on s u/ s 1 5 4 o f t h e A c t a nd, t he re a ft er , s o ug ht to fi l e a p p e a ls a ga in st t h e r e j e c t i on o f 1 5 4 a pp l i c a t i on s a n d, t hus, ha v e t r i e d t o re g u l a r i ze t he m at t er b u t w i th o ut a n y s oun d b as i s an d l o g i ca l r ea s o ni ng . T he L d. S r. D R, w h il e s u pp or ti ng t h e or d e r o f t h e NF A C, ve he m e n t l y a rg u e d t h a t t h e N FA C h ad r i g h t l y d is m is s e d t h e ap p ea l s o f t h e a s s es s e e . 7. 1 T he Ld . S r. D R a ls o s ub mi t t e d t ha t t h e a s s es s e es ’ a pp li c at i ons u /s 15 4 o f t he A c t w er e n ot m ai nt ai na b l e be ca us e t h er e w a s no mi s t a k e a pp a r e n t fr o m t he r ec or d fo r w h i c h t h er e i s a pr ov is i o n for fi l in g an a pp l i ca ti on u / s 15 4 o f t he A ct . T h e L d. S r. D R f urt he r s ub mi t t e d t h a t t he a s s es s e e ha s n ot d e mo ns t ra t e d w i t h co g e n t e v i d enc e t h a t h ow t h e ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 31 or i g i n a l o rd e r pa s s ed u /s 2 00 A o f t h e A ct w a s re c t ifi a bl e i n t er ms o f s e ct i on 15 4 o f th e A c t. I t w a s fur th er ar gue d t h a t t h e a s s e s s e e h as n o t de mo ns t ra t e d be fo r e t h e N F A C how va r i o us c a se l aw s s up po rt e d i ts c as e , t h e re fo r e, t h e N F A C co ul d n ot b e s a i d t o ha ve c o m m it t e d a n e rr or i n d is mis s i n g th e a s s e s se e ’s a ppe a l. T he L d. A R a l so s ub m i tt e d t ha t t he re w e r e 38 3 ap p ea l s on t he is s ue fi l e d by t he v ar i o u s Br an ch e s o f t h e Ba nk a nd o ut o f t he s e 1 92 a pp ea l s w e re d e c i d e d b y the N F A C i n t h e fa v o u r o f t he as s e s s ee a nd 28 a p pe a ls w er e s t i ll i n t h e pr o c es s o f h ea r i n g w hi l e 16 3 a p pe a l s w h ic h w er e di s mi s s ed w e r e now b efor e th e Tr i b u na l . T he L d . A R p la c e d a c o py o f t h e o rd e r o f t h e N F A C in th e ca s e o f Ch a m ba Br a n c h o f th e B an k f or as s e s sme nt y e a r 20 15 -1 6 a nd su b mi t t e d t ha t h er e t h e N F A C ha d a cc e p te d th e a s s es s e e ’s a ppe a l u/ s 15 4 o f t h e A ct a n d ha d a l l ow e d t he a s s e ss e e ’s a p pe al by h o l d i ng t h at no l a t e fe e w as l ev i a b l e u/ s 2 3 4 E o f t h e A c t . It w a s s ub mi t ted t h a t t he re w e re 19 1 s i mi l ar o rd e rs a n d , t hu s , ap pa r e n t l y t he r e w as a di ve rs i on i n t he v i e w t ak en b y th e N F A C on t h e i s s ue . 8. 0 We ha ve he a r d t h e ri v a l s u b mi s s i ons a nd ha v e al s o pe ru s e d t he m at e r i al o n re c or d. T h e fa c ts a r e n ot i n di s p ute . T he e s s en ti a l qu es t i o n fo r us to con s id er i s w he th er – (1 ) N F A C ha s ri ght l y r ej e ct e d t he as s e s s ee s ’ ap p ea l s a ga i ns t i nt i m at i o n u/ s 15 4 o f t h e A c t ; a nd (2 ) I f t he s a m e ha s n o t be e n ri ght l y r e j e ct e d, w he t he r th e N F A C w as ri g ht i n di s mi s s in g t he a s s es s e e s ’ a pp e a ls w i t hou t c ons i de ri ng t he me r i ts o f th e c as e . 8. 1 T he a s s es s e e ha s f il e d a Ch a r t d ep i c t i ng t h e a mo un t o f la t e fe e ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 32 l e v ie d i n r e s pe ct o f e a c h a s s es s e e w a s w e ll a s r e f le c ti n g t he fi n an ci a l ye a r t o w h i c h t he a mou nt o f l e v y u /s 2 34 E p er ta i ns . F or a r e a d y r e fe r e nc e , t hi s ch a r t i s bei n g re p ro d u c e d he re i n unde r: - ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 33 ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 34 ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 35 ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 36 ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 37 ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 38 8. 2 A pe r us a l o f t he a b o ve c h a r t e s t a b l i s he s be y ond d ou bt t ha t a l l t he i mp ug ne d le vi e s ar e for a p e ri od p r io r t o 0 1. 06. 2 01 5 a nd, t h e r e fo r e, a l l t he c a s es u nd o u bt e d l y pe rt a i n t o a pe ri od pr i or t o 0 1. 06. 20 15 w he n t he s ec t i o n 20 0A ( 1) (1 c ) o f t he A ct w a s a me n d e d t o m a ke t he le vy o f l a t e fe e c o mp u l s or y fo r a l l de fa ul ts . 8. 3 A s fa r as t he c o nt e nt io n o f t he a s s es s e e t h a t th e N F A C w as no t c or r e c t i n d i s mis s i ng t he a s s e s se e s ’ ap p e a l s on t he g r ou n d t h a t t h e a s s es s e es ha d fi l e d ap p ea l s a ga in st 1 54 i n ti ma t i o ns a n d not a ga i ns t t h e ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 39 or i g i n a l o r de rs u/ s 2 00A o f t h e A c t a nd , he nc e, we re n ot ma i n t a i n a b l e i s con c e r n e d, i t i s se en t ha t t h i s i ss u e i s s qua re ly co v e r e d b y t h e or de r o f t he Co or di n a t e B en ch o f t h e I TA T P u ne B en ch i n t he c a s e o f M e d ic a l S upe r i n t e nd e n t R ur a l H os pi t al i n IT A N os . 651 /P un / 20 18 t o 66 1/ P u n/ 2 01 8 w he r e i n i t h as be en he l d t ha t t he a pp ea ls fi l e d by t he a s s es s e es w e re t o be c ons i de re d w it h i n t i me s i n c e th e p e ri od h as t o b e re c ko ne d fr o m t h e da t e o f o rd e r u/ s 1 5 4 o f t he A c t a n d n ot fr o m t h e i s s ue o f i nt i ma t i o n u/ s 20 0A o f t he A c t . A s i m i l a r v i e w w as t a k e n b y t he C oo rd i n a t e B en ch o f IT A T P u n e i n t he c as e o f J un ag ad e H e a lt h c a r e P vt L t d i n ITA N os . 10 1 6/ P u n/ 20 1 8 t o 1 0 2 8/ P u n/ 20 1 8 . Th e r el e va n t fi n d i n gs o f t he P un e Be n ch i n t h e c a s e of ‘J u n a ga de H e a l t hc ar e P v t Lt d (s u pr a ) a r e b e i n g r e p ro du ce d he re i n un de r f or re fe re nc e : - " 18. Fu r t h er be fo re par t i ng, w e m ay a l s o r e fe r t o the or d er o f CIT (A ) i n th e c as e o f J u n ag a de H ea l t hc ar e P vt . L t d. , w her e t h e C IT (A ) h ad di s m i s s e d ap p e al s of as s e s s ee be i ng d e l a y ed f or pe r i od o f D ec e m b er , 201 3 an d J ul y, 201 4 . T he CI T ( A) w hi l e c o m p u t in g de l a y ha d t a k e n t h e d a t e of i nt i m a ti on un de r s e ct i o n 2 0 0A of t h e Ac t as t he bas i s , wh e r e as t he as s es s e e ha d f il e d a p pe al s be f or e CIT ( A) ag a in s t th e or de r p a s s ed un der s e c t i o n 1 54 of t he Ac t . T h e C I T (A) ha d n ot e d t ha t r ec t if i c a ti on a ppl i c at i o n wa s f i l e d i n F eb r u ary , 20 18 wh i c h w a s r e j ec te d b y C P C o n t he s am e d ay . T he CIT ( A ) w a s o f t he vi e w t h a t t h e r e wa s no m er i t i n c on do na t i on of d e l ay, w he r ei n a pp e al s wer e f i l ed be y on d th e pe r io d p re s c r ib e d. T he as s e s s ee h ad fi l ed ap pea ls ag ai ns t t h e or de r p as s e d u n de r s ec t io n 1 54 of t he A ct , h e nc e t h e t i m e p er i od of a pp e a ls f i l e d b y as s e s s ee be fo re t h e CIT ( A ) ha ve t o be c om p u te d f ro m t he d a t e of o rd er p as s e d u nd er s ec t i o n 15 4 of t he Ac t an d n ot f r om th e dat e o f i s su e of i n t i m at io n. T hu s , t he r e is n o m e r i t i n t he o r d er o f CI T (A ) in di s m is s i ng t h e ap p e a ls of as s e s s ee on t hi s is s ue . " 8. 4 T he r e f o re , in v i e w o f t h e a bo ve o rd e r o f t he I TA T P un e B e nc h, w e ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 40 a ls o h ol d t h a t t he N F A C ha d e rr e d i n d i s mi s s in g t h e ap p e a l s o f t he a s s es s e es as be in g t i m e - a r re d b y t a k i n g t h e d a t e o f i nt i m at i on u/ s 20 0 A o f th e A c t as t h e b a s is fo r c o m p ut i n g t h e l i m i t a ti on p e r i od f o r f il i n g t he a p pe a l. T he N F A C sh oul d h a v e t ak e n t he d a t e o f i n t i ma ti on u/ s 15 4 o f t h e A ct f or t h e p ur p os e o f c o mp u t in g t he l i m i ta ti o n p e r i o d . A d mi t t e d l y, a n d, un di s pu te dl y, t he app ea l s b e f or e t he N F A C w er e w i th i n t i m e i f w e t a k e t h e d a t e o f i n t i m a t i on u / s 15 4 o f t h e A c t. A cc or di ng l y, in o u r co ns i de r e d v ie w w e fi n d t h at N FA C w a s p at e nt l y i nc or r e c t i n o u t - r i g ht l y re j ec t i n g t he a s s ess e es appea l s b y t r e a t i ng t h e m a s ti me b ar re d by ca l c u l a t in g t he l i mi t a t i o n pe r i o d fr o m t h e d at e o f i nt i m at i o n u/ s 2 00 A o f t he A ct , r a t he r t ha n b y ta kin g t he da t e o f i nt i m at i o n u/ s 15 4 o f t h e A c t f or t he p ur p os e o f a dj u di ca t io n. 8. 5 A s fa r a s th e c on t e n ti on o f t h e D e pa r t me n t t h at t he r e w a s no m is t a k e ap pa r en t o n th e fa ce o f r ec or d w hi c h c ou l d b e r e c t i fi e d u /s 1 54 o f t he A c t by t h e A O , in o u r co n s id e r ed vi ew , si nc e t h e l e v y o f la t e fe e u/ s 23 4E i n t h e i n t i ma t i on u /s 2 0 0A w as c on tr ar y t o t h e se t t l e d l a w i n nu me r ou s c a s es , t he s a me w as bi nd in g on t he lo w e r au t hor i t i es a s h as be e n h el d b y t he H on ' bl e B o mba y H ig h C our t i n t h e cas e o f Ba nk o f Ba r od a V s . H . C. S h ri va s t a v a r ep or t e d i n [20 02 ] 25 6 I T R 38 5 ( M u m. ) w he re in i t w a s h e l d t ha t no t fo l l ow i n g th e bi nd i n g d e c i s i o n is a m is t a k e a pp a r e n t f ro m t he r ec o r d w h i c h s ho ul d ha v e b e e n r ect i f i e d b y w ay o f a n or d e r u/ s 25 4 o f th e A c t. A c co r di ng l y , w e re j ec t this c o n te nt i o n o f t h e D ep ar t m en t a n d pr o c ee d t o a d ju di ca t e t he i s s ue s be fo r e us on me ri ts . ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 41 8. 6 A s far a s th e me r i t s o f th e i s s ue a re c o nc e rn e d, it is s e e n t ha t t h is i s s ue i s no l on g e r r es i nt eg r a a s t h er e ar e hu nd r eds o f d ec i s io ns fro m t h e c oo r d in at e Be nc hes o f th e I TA T a c r os s t he c o un t r y whe r ei n it h as bee n he l d t ha t t h e l e v y o f l a te f e e u /s 2 34 E o f t he A c t pr i o r t o 0 1. 06. 2 0 1 5 is no t s us t a in a b l e . In t h i s re ga rd, it w il l b e w o r t hw h il e t o re fe r t o th e or d e r o f t he c oo r d in a t e D e l hi Be n c h o f t he Tr ib un a l i n t he c as e o f Ba t hl i n e I ndi a ( P v t . ) L t d, D e lh i V s . A CI T , C P C- T D S , G haz i ab ad i n I T A N os . 933 6 t o 9 34 1 / D e l /2 0 1 9 w h e r e i n vi d e o rd er da t ed 3 1. 08 . 20 20 , t he c oo r d in at e B e n ch o f t h e I T A T ob s er ve d as un de r: - “21. We have considered the rival arguments made by both the sides, perused the orders of the AO and the CIT(A) and the paper book filed on behalf of the assessee. We have also considered the various decisions cited before us. We find, the assessee, in the instant case has basically challenged the levy of late fee u/s 234E by the AO which has been upheld by the CIT(A) and who has also dismissed these appeals on account of delay in filing. 22. So far as the delay in filing of the appeals before the CIT(A) is concerned, a perusal of the Form No.35 filed along with copy of order passed u/s 154 by the CPC shows that the date of order u/s 200A was 11.11.2013 and the assessee filed the rectification application before the CPC and the order u/s 154 was passed on 11.02.2019. The assessee has filed the appeal against the order passed u/s 154 on 02.03.2019 which is well within the time. Even the ld.CIT(A) at para 4.2 of his order has also mentioned that the assessee has filed the appeal against the correction dated 11.02.2019. However, the ld.CIT(A), without considering the facts properly, has held that there is inordinate delay in filing of the appeals before him and the assessee failed to submit explanation so as to justify the above delay for which he dismissed the appeals on account of delay in filing these appeals. In our opinion, there is no delay in the instant case and all these confusion arose because of some typographical error in the Form 35 where the assessee, instead of mentioning section 154, mentioned section 200A against the section and subsection of the Income-tax Act, 1961. We, therefore, find ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 42 merit in the argument of the ld. Counsel that there is no delay in filing of the above appeals. 23. Further, the Hon’ble Delhi High Court in the case of Remfry and Sons (supra) has held that procedural/technical mistakes could not stand in the way of imparting justice and the authority must allow opportunity to the assessee to rectify mistakes. Since, in the instant case, there was merely a technical mistake in wrong mentioning of the provision, therefore, we are of the considered opinion that this technical mistake should not stand in the way of imparting justice and, therefore, the order of the CIT(A) holding that there is delay in filing of these appeals is not correct. Accordingly, we hold that the assessee has filed the appeals well in time and there is no delay. The order of the CIT(A) on this issue is accordingly dismissed. 24. A perusal of the order of the CIT(A) shows that all these TDS statements were filed before 01.06.2015. Therefore, the question that has to be considered is as to whether the CIT(A) was justified in confirming the levy of late fee u/s 234E for delay in filing of the TDS statements and interest u/s 220(2) of the IT Act, 1961. We find, identical issue had come up before the coordinate Bench of the Tribunal in the case of Udit Jain (supra). The Tribunal, after considering the decision of the Hon’ble Karnataka High Court in the case of Fatehraj Singhvi vs. UOI as well as the decision of the Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI reported in (2017) 83 taxmann.com 137, has decided the issue in favour of the assessee by observing as under:- “9. We have heard the rival contentions and perused the record. The issue which needs to be adjudicated in these appeals is the charging of late filing fee u/s 234E of the Act while issuing the intimation u/s 200A of the Act. The case of the assessee before us is that where the legislature has inserted clause (c) to section 200A(1) of the Act w.e.f 01.06.2015, then in respect of the TDS statements which were filed under the respective sections of the Act, for the period prior to 01.06.2015, no late filing fee could be charged u/s 234E of the Act, in the intimation issued u/s 200A of the Act. We find that the said issue has been adjudicated by the Hon’ble Karnataka High Court in Fatehraj Singhvi & Others vs Union of India (supra), which proposition has been applied by the Pune Bench of the Tribunal in Medical Superintendent Rural Hospital, DOBI BK vs DCIT (supra). ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 43 The Tribunal had also taken note of the decision of Hon’ble Gujarat High Court in Rajesh Kourani vs Union of India (supra) and applying the proposition that where there was difference of opinion between Hon’ble High Courts on a particular issue and in the absence of any decision rendered by the Jurisdictional High Court, then the decision in favour of the assessee needs to be followed as held by Hon’ble Supreme Court in Vegetables Products Ltd. [1973] 88 ITR 192(SC). The relevant findings of the Tribunal are as under:- 11. “We have heard the rival contentions and perused the record. The issue arising in the present bunch of appeals is against levy of late filing fees under section 234E of the Act while issuing intimation under section 200A of the Act, in the first bunch of appeals. The second bunch of appeals in the case of Junagade Healthcare Pvt. Ltd. is against order of Assessing Officer passed under section 154 of the Act rejecting rectification application moved by assessee against intimation issued levying late filing fees charged under section 234E of the Act. The case of assessee before us is that the issue is squarely covered by various orders of Tribunal, wherein the issue has been decided in respect of levy of late filing fees under section 234E of the Act, in the absence of empowerment by the Act upon Assessing Officer to levy such fees while issuing intimation under section 200A of the Act. The Tribunal vide order dated 21.09.2016 with lead order in ITA Nos.560/PN/2016 & 561/PN/2016, 1018/PN/2016 to 1023/PN/2016 in Maharashtra Cricket Association Vs. DCIT (CPC)-TDS, Ghaziabad, relating to assessment years 2013-14 and 2014-15 for the respective quarters deliberated upon the issue and held as under:- “34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section 234E of the Act is not valid and the same is deleted. The intimation issued by the Assessing Officer was beyond the scope of adjustment ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 44 provided under section 200A of the Act and such adjustment could not stand in the eye of law.” 12. The said proposition has been applied in the next bunch of appeals with lead order in Vidya Vardhani Education and Research Foundation in ITA Nos.1887 to 1893/PUN/2016 and others relating to assessment years 2013-14 and 2014-15 vide order dated 13.01.2017 and also in Swami Vivekanand Vidyalaya Vs. DCIT(CPC)-TDS (supra) and Medical Superintendant Rural Hospital Vs. ACIT (CPC)-TDS in ITA Nos.2072 & 2073/PUN/2017, order dated 21.12.2017, which has been relied upon by the learned Authorized Representative for the assessee. 13. The Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi Vs. Union of India (supra) had also laid down similar proposition that the amendment to section 200A of the Act w.e.f. 01.06.2015 has prospective effect and is not applicable for the period of respective assessment years prior to 01.06.2015. The relevant findings of the Hon’ble High Court are in paras 21 and 22, which read as under:- “21. However, if Section 234E providing for fee was brought on the state book, keeping in view the aforesaid purpose and the intention then, the other mechanism provided for computation of fee and failure for payment of fee under Section 200A which has been brought about with effect from 1.6.2015 cannot be said as only by way of a regulatory mode or a regulatory mechanism but it can rather be termed as conferring substantive power upon the authority. It is true that, a regulatory mechanism by insertion of any provision made in the statute book, may have a retroactive character but, whether such provision provides for a mere regulatory mechanism or confers substantive power upon the authority would also be a aspect which may be required to be considered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability to pay any tax or the fee by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 45 not expressly prescribed, the provisions may also be vulnerable. All such aspects will be required to be considered before one considers regulatory mechanism or provision for regulating the mode and the manner of recovery and its enforceability as retroactive. If at the time when the fee was provided under Section 234E, the Parliament also provided for its utility for giving privilege under Section 271H(3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned counsel for respondent-Revenue that insertion of clause (c) to (f) under Section 200A(1) should be treated as retroactive in character and not prospective. 22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest.” 14. The Hon’ble High Court thus held that where the impugned notices given by Revenue Department under section 200A of the Act were for the period prior to 01.06.2015, then same were illegal and invalid. Vide para 27, it was further held that the impugned notices under section 200A of the Act were for ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 46 computation and intimation for payment of fees under section 234E of the Act as they relate for the period of tax deducted at source prior to 01.06.2015 were being set aside. 15. In other words, the Hon’ble High Court of Karnataka explained the position of charging of late filing fees under section 234E of the Act and the mechanism provided for computation of fees and failure for payment of fees under section 200A of the Act which was brought on Statute w.e.f. 01.06.2015. The said amendment was held to be prospective in nature and hence, notices issued under section 200A of the Act for computation and intimation for payment of late filing fees under section 234E of the Act relating to the period of tax deduction prior to 01.06.2015 were not maintainable and were set aside by the Hon’ble High Court. In view of said proposition being laid down by the Hon’ble High Court of Karnataka (supra), there is no merit in observations of CIT(A) that in the present case, where the returns of TDS were filed for each of the quarters after 1st day of June, 2015 and even the order charging late filing fees was passed after June, 2015, then the same are maintainable, since the amendment had come into effect. The CIT(A) has overlooked the fact that notices under section 200A of the Act were issued for computing and charging late filing fees under section 234E of the Act for the period of tax deducted prior to 1st day of June, 2015. The same cannot be charged by issue of notices after 1st day of June, 2015 even where the returns were filed belatedly by the deductor after 1st June, 2015, where it clearly related to the period prior to 01.06.2015. 16. We hold that the issue raised in the present bunch of appeals is identical to the issue raised before the Tribunal in different bunches of appeals and since the amendment to section 200A of the Act was prospective in nature, the Assessing Officer while processing TDS returns / statements for the period prior to 01.06.2015 was not empowered to charge late filing fees under section 234E of the Act, even in cases where such TDS returns were filed belatedly after June, 2015 and even in cases where the Assessing Officer processed the said TDS returns after June, 2015. Accordingly, we hold that intimation issued by Assessing ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 47 Officer under section 200A of the Act in all the appeals does not stand and the demand raised by charging late filing fees under section 234E of the Act is not valid and the same is deleted. xxx 28. In the result, all the appeals filed by the assessee are allowed.” 8. 7 We a ls o n ot e t ha t t he c oo rd i n a t e Be n c h o f t h e I TA T C h a nd i g a r h ha s a l s o h el d a n i d en t i c al v ie w i n fa v our o f t he a sse s s e e in t he c a s e o f M /s H. P . A gr o In d us t ri es Co rp ora t i on Lt d V s . A CI T CP C- T D S i n IT A N o. 1072 /C h d / 2 01 8 w he re i n v i d e o rd er d at e d 0 5. 0 7. 2021, th e c o o rd i n a t e Be nc h o f IT A T C h a nd i g a r h, on i d e n t i c a l s e t o f f ac t s a n d o n i de nt i c a l re a s o ni ng h as fo ll o w e d t h e o rd e r o f t he c oo rd i n a t e Be nc h o f th e I TA T P une as w el l as o f t h e H on ' bl e K a r n a ta ka H i gh C o u rt i n t he c as e o f F a te h ra j S i n g h vi & O rs . V s . U ni on o f I nd i a (s u p ra ). Th er e f o re , o n a n ov e r a ll vi ew o f id ent i c a l s e t o f f a c t s a nd al s o on th e s a m e r e a s o ni ng as ob s er v e d by t he c oor d i n a t e B e n c h o f t he I TA T , D el hi i n th e ca s e o f Ba t hl i n e I n d i a ( P v t. ) Lt d, D e lh i V s . A CIT CP C- T D S , G h az i ab a d (s u pr a ) a n d ITA T Ch a n di g a r h i n t h e c a s e o f M / s H . P. A gr o I n d us t r i es Co r p or a t i on L t d V s . A C IT CP C -T D S , an d r es p e c t fu l l y fo ll ow i n g t h e j ud g e m e nt o f th e H on 'b le K ar na t a ka H i gh Co ur t i n th e c a se o f F a t he ra j S i ng hv i & O r s . V s . U ni o n o f I n d ia (s u pr a ) , w e a l low al l t he a pp e a ls o f t he a s s es s e es an d w hi l e s et t i ng a s i de t he o r d e rs o f t he N F A C, w e di re c t t he A O t o de le t e t h e l ev y o f l a t e f ee u /s 2 3 4 E o f t he A c t . Wh i l e d oi ng s o, w e w oul d al s o l i k e t o s t a te t ha t w e h av e f ol l o we d t h e j ud ge m e n t o f t he H o n ’ bl e K a r na t aka H i g h Co ur t i n t h e c a s e o f F athe r a j S i ng hv i & O rs ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 48 V s. U n io n o f I n di a ( su pr a ) a ft e r du l y n ot i ng t ha t al t h o ug h t he H on 'b le G uj ar at H i gh Co ur t i n t he c as e o f Ra j es h K our an i Vs . U O I (s u pr a ) has he l d a g a i n s t t h e as s e s s e e on t he i s s u e, w e dra w s up po rt fro m t h e ra t i o l ai d do w n b y th e H on ' b l e A pe x Co ur t i n t he c a se of CI T V s. V e get a b l e P ro d uc ts (s u p ra ) w he r ei n i t h a s be e n h el d t h at i n ca s e o f d iv e rs i t y o f op i n i on , t h e vi ew fa vo ri ng t he a s s e ss e e sh oul d be fo l l ow e d . 8. 8 Be for e p a rt i ng, w e w ou l d a l s o l i k e t o ma ke a refe r e n c e t o t h e or de r o f t h e N F A C d at e d 2 5. 08. 2 0 2 1 w hi c h ha s b ee n pa ss e d i n t he c a s e o f Ch a m ba B r an ch o f H P G B w he r ei n t h e N F A C ha s a c c e pt ed an d a l lo w e d t he a s s es s e e’ s a pp e a l pr e fe rr ed a ga i ns t in ti ma t i o n u /s s ec t io n 1 54 o f t h e A ct an d h as de l e t ed t he l a t e fe e l ev i e d u/ s 23 4E o f t he A c t by fo l l ow i ng t he j u d ge m e nt o f th e H o n ' bl e K a r na ta k a H i g h C o ur t in th e c as e o f F a th e r a j S i n gh vi & O rs V s . U ni on o f In di a (s u p ra ). T he L d . A R h as s t at e d at t h e Ba r t h at t h is or de r w as pa rt o f 19 2 ap pe a ls i n re s pe c t o f t h e va r i o us Bra nc he s o f H P G B on id en t i c a l i s s ue ch al l engi n g t he re j e ct i on o f as s e s s ee ’s a p pl i ca t io ns u/ s 1 54 o f t he A c t . T h u s, a pp a re nt l y, t h e N F A C h as t ak e n di ve r ge nt vi ew s on t he s a me i s s ue w h e n r e j e c t i n g 1 63 a pp e a l s o f th e H P G B an d a l l ow in g 1 92 ap p ea l s . T hus , on th i s a cc ou n t a ls o t he re i s a c on t ra d i c t i on an d a no m al y in t he ord er o f t he N F A C a nd t he as s e s s e e’ s s ubm is s i on th at n o t c on s id er in g t h e r a ti o o f o rd e rs i n fa v o u r o f t he as s e s see t a nt a mou nt s t o m is t a ke a pp a re nt o n t he f ac t o f t h e re c or d a s s u mes gr e a t e r w e ig ht a g e. ITA Nos. 105 to 267-Chd-2022 - Himachal Pradesh Gramin Bank, Distt. Kangra & Others 49 9. 0 In th e fi n a l r es u lt , al l t h e a p pe al s o f t h e ass e s s e es s t an d al l ow ed . O rde r p ro no un c e d o n 16. 06 . 2 02 2 . Sd/- Sd/- ( N.K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 16.06. 2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar
