SAMBHAJIRAO SHINDE JUNIOR COLLEGE(vOCATIONAL EDN), SOLAPUR V. ACIT CPC(TDS), GHAZIBAD

ITA 2087/PUN/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3357 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 26-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Condonation of delay; TDS; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY , J UDICIAL M EMBER SL. NO. ITA NO. NAME OF THE APPELLANT NAME OF THE RESPONDENT ASST. YEAR QUARTER FORM 1 - 12 2080/PUN/2019 2081/PUN/2019 2082/PUN/2019 2083/PUN/2019 2084/PUN/2019 2085/PUN/2019 2086/PUN/2019 2087/PUN/2019 2088/PUN/2019 2089/PUN/2019 2090/PUN/2019 2098/PUN/2019 SAMBHAJIRAO SHINDE JR. COLLEGE, (VOCATIONAL EDN.) H. NO.48, C/O. SAMBHAJI MAHAVIDYALAYA, MURUJI PETH, SOLAPUR NORTH, SOLAPUR - 413 002 PAN : AAETS2163G THE ACIT CPC - TDS, GHAZIABAD 2013 - 14 2013 - 14 2013 - 14 2014 - 15 2014 - 15 2014 - 15 2015 - 16 2015 - 16 2015 - 16 2015 - 16 2016 - 17 2014 - 15 Q2 Q4 Q3 Q1 Q4 Q3 Q4 Q3 Q2 Q1 Q1 Q2 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q A SSESSEE BY : SHRI PRAMOD SHINGTE REVENUE BY : SHRI S.P WALIMBE / DATE OF HEARING : 04 . 0 6 .202 1 / DATE OF PRONOUNCEMENT : 14 . 06 .2021 / ORDER PER BENCH: THESE BUNCH OF 12 APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM THE DIFFERENT ORDERS OF THE LD. CIT( APPEALS), PUNE - 10 DATED 14.11.2019 FOR THE RESPECTIVE ASSESSMENT YEARS CAPTIONED HEREINABOVE AND AS PER THE GROUNDS OF APPEAL ON RECORD. 2. ORIGINALLY THESE CASES WERE POS T ED BEFORE US TO CONSIDER THE APPEALS FOR EARLY HEARING AS PER THE REQUEST APPLICAT ION OF THE ASSESSEE . HOWEVER, ON 2 ITA NO. 2080 TO 2090 & 2098 /PUN/20 19 SAMBHAJIRAO SHINDE JR. COLLEGE HEARING THE PARTIES, THE ISSUE ARISING THEREOF FROM THESE APPEALS PERTAINS TO THE CONDONATION OF DELAY IN FILING THESE APPEALS BEFORE THE LD. CIT(APPEALS) AND THE ISSUE OF CHARGING FEES U/S.234E OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 3. THE LD. COUNSEL FOR THE ASSESSEE TAKING ITA NO.2080/PUN/2019 FOR THE ASSESSMENT YEAR 2013 - 14 (24Q - Q2) AS LEAD CASE DEMONSTRATED THE FACT THAT THE LD. CIT(APPEALS) HAS NOT ADJUDICATED THE RIGHTS AND LIABILITIES O F THE PARTIES NOR HAS GIVEN ANY FINDINGS ON MERITS IN ALL THESE CASES . THE LD. CIT(APPEALS) HAS SIMPLY DISMISSED THESE APPEALS ON THE GROUNDS THAT THERE WERE DELAY IN FILING OF THE SAID APPEALS BEFORE HIM. THE ASSESSEE EVEN HAS TRIED TO CONVINCE THE LD. CIT(APPEALS) BY FILING CONDONATION PETITION FOR DELAY AS WELL AS REASONS FOR SUCH DELAY. HOWEVER, THE LD. CIT(APPEALS) AS EVIDENT FROM HIS ORDER WAS NOT CONVINCED WITH THE REASONABLENESS OF THE REASONS PROVIDED BY THE ASSESSEE FOR SUCH DELAY AND DISMISSED ALL THESE APPEALS SOLELY ON THE GROUND OF DELAY IN FILING OF THE APPEALS. IN THE LEAD CASE IN ITA NO.2080/PUN/2019 FOR THE ASSESSMENT YEAR 2013 - 14 (24Q - Q2) AT PARA 4 OF THE LD. CIT(APPEALS)S ORDER, THESE FACTS ARE ENUMERATED. 4. WE HAVE PERUSED THE CA SE RECORDS PLACED BEFORE US AND THE REASONS SUBMITTED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) FOR LATE FILING OF SUCH APPEALS. WE ARE OF THE CONSIDERED VIEW THAT EVERY QUASI - JUDICIAL AUTHORITY IN THE INTEREST OF JUSTICE SHOULD TRY TO PROVIDE REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND C OMPLETE THE HEARING AND DISPOSE OF THE MATTER ON MERITS. THE LD. DR BEFORE US ALSO CONCEDED TO THESE FACTS AND DID NOT RAISE ANY OBJECTION IF THESE MATTERS WERE REMANDED BACK TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION ON MERITS . IN RESPECT THEREOF, WE SET ASIDE THE RESPECTIVE ORDERS OF THE LD. CIT(APPEALS) AND REMAND THE SAME BACK TO THEIR 3 ITA NO. 2080 TO 2090 & 2098 /PUN/20 19 SAMBHAJIRAO SHINDE JR. COLLEGE FILE S FOR RE - ADJUDICATION ON MERITS WHILE COMPLYING WITH THE PRINCIPLES OF NATURAL JUSTICE AND AS PER LAW . 5. THEREFORE, ALL THESE 12 APPEALS ARE TAKEN AS HEARD AND AS PER OBSERVATIONS AFORESAID, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED ON 14 TH DAY OF JUNE , 20 2 1 . S D/ - S D/ - R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 14 TH JUNE , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT (APPEALS), PUNE - 10. 4. THE CIT (TDS), PUNE. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 2080 TO 2090 & 2098 /PUN/20 19 SAMBHAJIRAO SHINDE JR. COLLEGE DATE 1 DRAFT DICTATED ON 04 .06 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 14.06 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 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