Chief Architect (NDR) DGW, New Delhi V. ACIT, New Delhi

ITA 2152/DEL/2015

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5123 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA NEB
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE S H. N. K. BILLAIYA , ACCOUNTANT MEMBER AND S H . NARENDRA CHODHARY , JUDICIAL MEMBER ITA NO. 2 1 52 /DEL/2015 ASSESSMENT YEAR: 20 11 - 12 CHIEF ARCHITECT (NDR) DGW CPWD , NIR MAN BHAWAN NEW DELHI AAALCO322R VS ACIT RANGE - 49 NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY SH. P. C. YADAV , ADVOCATE RESPONDENT BY MS. ASHIMA NEB, SR. DR DATE OF HEARING: 26 /0 9 /2 0 18 DATE OF PRONOUNCEMENT: 23 / 1 0 /2018 ORDE R PER N. K. BILLAIYA, AM: ITA NO.2152/DEL/2015 WITH THIS APPEAL THE ASSESSEE HAS CHALLENGED THE CORRECTNESS OF THE ORDER OF THE CIT(A) 30, NEW DELHI DATED 21.10.2014 PERTAINING A. Y. 20 11 - 12 . 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) E RRED IN CONFIRMING THE LEVY OF PENALTY U/S 272 (A) 2 (K) OF THE ACT . 2 3. THE APPEAL IS BARRED BY LIMITATION BY 69 DAYS. IN ITS APPLICATION FOR THE CONDONATION OF DELAY IN FILING OF APPEAL THE ASSESSEE STATED THAT DUE TO THE SHIFTING OF THE OFFICE THE COMPU TER AND OTHER RECORDS RELATED TO INCOME TAX WERE CORRUPTED AND DATA RELATED TO INCOME TAX MATTER WAS LOST. IN ITS AFFIDAVIT THE ASSESSEE HAS FURTHER STATED THAT DUE TO INADVERTENT MISTAKE THE APPEAL W AS FILED IN THE OFFICE OF THE CIT(A) INSTEAD OF FILING THE SAME BEFORE THE TRIBUNAL WHICH HAS CAUSED OF DELAY OF 69 DAYS. 4. WE HAVE GIVEN THE THOUGHTFUL CONSIDERATION TO THE FACTS MENTIONED IN THE AFFIDAVIT AND THE APPLICATION FOR CONDONATION OF DELAY. IN OUR OPINION THE APPELLANT WAS PREVENTED BY REASONAB LE AND SUFFICIENT CAUSE AND HENCE THE DELAY IS CONDONED. 5. COMING TO THE FACTS OF THE CASE WE FIND THAT THE ASSESSEE HAS NOT FILED E - TDS RETURNS ON TIME SINCE THERE WAS OF DELAY OF 5068 DAYS. THE ASSESSING OFFICER LEVIED PENALTY U/S 272 (A) 2 (K) OF THE ACT AMOUNTING TO RS.506800/ - . 6. THE ASSESSEE CARRIED THE MATTER BEFORE THE CTI(A) BUT WITHOUT ANY SUCCESS. 7. BEFORE US THE COUNSEL FOR THE ASSESSEE POINTED OUT THAT IN F .Y. 2007 - 08 ALSO THERE WAS A DELAY IN FILING THE E - TDS RETURNS BY 13768 DAYS AND THE PENALTY LEVIED PENALTY U/S 272 (A) 2 (K) OF THE ACT WAS DELETED BY THE CIT(A). THEREFORE, FOR SIMILAR REASONS THE PENALTY SO LEVIED SHOULD BE DELETED. PER CONTRA THE DR STRONGLY SUPPORTED THE ORDERS OF THE LOWER AUTHORITIES. 8. WE HAVE CAREFULLY CO NSIDERED THE ORDERS OF THE AUTHORITIES BELOW. IT IS TRUE THAT IN A. Y . 2008 - 09 THERE WAS A DELAY OF 13768 DAYS AND THE PENALTY LEVIED WAS DELETED BY THE CIT(A). IT IS EQUALLY TRUE THAT THE TDS HAS BEEN DEPOSITED BY THE ASSESSEE ON TIME AND THERE IS ABSOLU TELY NO LOSS TO THE EX - 3 CHEQUER DUE TO THE DELAY COMMITTED BY THE ASSESSEE IN FILING QUARTERLY TDS STATEMENT. IN OUR CONSIDERED OPINION THE ASSESSEE HAD COMMITTED ONLY THE TECHNICAL VENIAL BREACH FOR WHICH IT SHOULD NOT BE INVITED WITH THE PENALTY U/S 272 (A) 2 (K) OF THE ACT. WE ACCORDINGLY DIRECT THE ASSESSING OFFICER TO DELETE THE IMPUGNED THE PENALTY. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER P RONOUNCED IN THE OPEN COURT ON 23 . 1 0. 2 018. S D/ - SD/ - ( NARENDRA CHODHARY ) ( N. K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* DATE: - 23. 1 0 .2018 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 DATE OF DICTATION 01.10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.10.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 24.10.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 24.10.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLER K DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 5