Sub Registrar, Vatluru V. The Director of Income Tax (Inteligence & Criminal Investigation), , Hyderabad

ITA 219/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2310 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 250; 201; 246A; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 219 / VIZ /201 9 (ASST. YEAR : 20 15 - 1 6 ) SUB - REGISTRAR , VATLURU MAIN ROAD , PEDAPADU MANDAL, VATLURU, WEST GODAVARI DISTRICT . V S . D IT (I & CI) , HYDERABAD . T AN NO. VPNS 06084 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI D.K. SONAWAL CIT DR DATE OF HEARING : 19 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 26 / 0 6 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH I S APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAMAHENDRAVARAM , DATED 20 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 1 5 - 1 6 . 2. THE ONLY ISSUE INVOLVED IN THIS APPEAL IS WHETHER PENALTY LEVIED UNDER SECTION 271FA OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'ACT') IS APPEALABLE BEFORE THE LD.CIT(A) OR NOT. ACCORDING TO THE LD. CIT(A), THE ORDER PASSED BY THE D IT (I & CI) IS EQUIVALENT CADRE TO HIM, THEREFORE THE ORDER OF 2 ITA NO. 219/VIZ/2019 ( SUB - REGISTRAR, VATLURU) THE DIT CANNOT BE ADJUDICATED AS PER SECTIONS 250 & 246A OF THE ACT. ACCORDINGLY, APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3 . ON APPEAL BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT AS PER SECTION 246A(Q), THE APPEAL A BLE ORDERS BEFORE THE LD. CIT(A) INCL U DING THE ORDER IMPOSING PENALTY UNDER CHAPTER XXI . CHAPTER XXI PROVIDES THAT 271 FA IS AN APPEALABLE ORDER . WE , THEREFORE, BY CONSIDERING THE PROVISIONS OF THE ACT, THE ORDER PASSED BY THE DIRECTOR OF INCOME TAX (I & CI), HYDERABAD DATED 10 /0 3 /2017 IS AN APPEALABLE ORDER. THUS, WE FIND THAT THE ORDER PASSED BY THE LD. CIT(A) IN DISMISSING THE APPEAL OF THE ASSESSEE DATED 20 /0 2 /201 9 IS NOT IN ACCORDANCE WITH LAW. THEREFORE, WE SET ASIDE THE ORDER PASSED BY THE LD. CIT(A) AND DIRECT HIM TO ADJU DICATE THE APPEAL ON MERITS IN ACCORDA N CE WITH LAW. THUS, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 6 T H DAY OF JUNE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 6 T H J U NE , 201 9 . 3 ITA NO. 219/VIZ/2019 ( SUB - REGISTRAR, VATLURU) VR/ - COPY TO: 1. THE ASSESSEE - SUB - REGISTRAR, VATLURU MAIN ROAD, PEDAPADU MANDAL, VATLURU, WEST GODAVARI DISTRICT. 2. THE REVENUE D IT (I & CI), HYDERABAD. 3. THE CIT(TDS) , VIJAYAWADA . 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.