VIKAS ADHIKARI PANCHAYAT SAMITI, DUDU V. INCOME TAX OFFICER, TDS-3, JAIPUR

ITA 211/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9409 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order; TDS; Set aside
• Section: 234E; 200A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENC HES A JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRA M SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 211/JP/2019 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2014-15 VIKAS ADHIKARI PANCHAYAT SAMITI DUDU, AJMER ROAD, DUDU, JAIPUR CUKE VS. ITO, TDS-3, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: JPRV02327D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : MS. CHANCHAL MEENA (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT:18/08/2020 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 22.10.2018. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. HOW EVER, AN ADJOURNMENT APPLICATION HAS BEEN FILED BY THE COUNSEL OF THE AS SESSEE, SH. SAURAV HARSH STATING THAT CERTAIN INFORMATION IS REQUIRED FROM T HE ASSESSEE AND THEREFORE, THE MATTER MAY KINDLY BE ADJOURNED. GIVEN THAT THE APPEAL HAS BEEN FILED WAY BACK IN FEBRUARY, 2019 AND THE MATTER HAS BEEN ADJO URNED FROM TIME TO TIME, IT WAS DECIDED THAT NO USEFUL PURPOSE WOULD BE SERV ED IN ADJOURNING THE MATTER. HENCE, IT WAS DECIDED TO HEAR THE APPEAL EX-PARTE QUA THE ASSESSEE BASED ON MATERIAL AVAILABLE ON RECORD. ITA NO. 211/JP/2019 VIKAS ADHIKARI PANCHAYAT SAMITI DUDU, JAIPUR VS. I TO, JAIPUR 2 3. AFTER HEARING THE LD. DR AND PERUSAL OF THE ORD ER OF THE LD. CIT(A), WE FIND THAT THE APPEAL OF THE ASSESSEE HAS BEEN DISMI SSED EX-PARTE QUA THE ASSESSEE FOR THE REASON THAT THE ASSESSEE HAS FAILE D TO FILE E-APPEAL EVEN AFTER GIVING A SPECIFIC NOTICE BY THE LD. CIT(A) EVEN THO UGH THE MANUAL APPEAL WAS FILED WITHIN THE LIMITATION PERIOD. FURTHER, THE A SSESSEE HAS ALSO NOT FILED THE COPY OF THE ORDER/INTIMATION PASSED U/S 200A WHEREI N THE LATE FILING FEES HAS BEEN LEVIED U/S 234E OF THE ACT IN RESPECT OF LATE FILING OF FORM 26Q FOR THE THIRD QUARTER OF FINANCIAL YEAR 2013-14. WE BELIEV E THAT THE ASSESSEE CANNOT SIT BACK AND RELAX MERELY BY FILING ITS APPEAL AND NEED S TO BE VIGILANT AND RESPONSIVE TO ATTEND TO THE NOTICES ISSUED BY THE A PPELLATE AUTHORITIES AND NON- ATTENDING TO THE PROCEEDINGS AND RESPONDING TO THE NOTICES CANNOT BE ENCOURAGED AS THE SAME BURDENED AND CLOGS THE JUDIC IAL SYSTEM. AT THE SAME TIME, IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE WHERE ON ACCOUNT OF TECHNICAL BREACH OF NON-FILING OF THE APPEAL IN ELE CTRONIC FORM, THE APPEAL OF THE ASSESSEE HAS BEEN DISMISSED, IN THE INTEREST OF JUS TICE, WE BELIEVE THAT THE ASSESSEE DESERVES ONE MORE OPPORTUNITY AND IS HEREB Y DIRECTED TO E-FILE ITS APPEAL BEFORE THE LD CIT(A) WITHIN A PERIOD OF ONE MONTH OF RECEIPT OF THIS ORDER. THE MATTER IS ACCORDINGLY SET ASIDE TO THE FILE OF LD. CIT(A) WHO SHALL DECIDE THE SAME AFRESH AFTER PROVIDING REASONABLE O PPORTUNITY TO THE ASSESSEE. THE APPEAL OF THE ASSESSEE IS DISPOSED OFF ACCORDIN GLY. ORDER PRONOUNCED IN THE OPEN COURT ON 18/08/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/08/2020 * GANESH KR. ITA NO. 211/JP/2019 VIKAS ADHIKARI PANCHAYAT SAMITI DUDU, JAIPUR VS. I TO, JAIPUR 3 VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- VIKAS ADHIKARI PANCHAYAT SAMITI DUDU , JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO, TDS-03, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 211/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR