KAMALRAJ SHYAMMANOHAR SAXENA, Mumbai V. DCIT CPC TDS, Ghaziabad

ITA 2221/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7631 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHI
• Keywords: TDS
• Section: 234E; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI BEFORE SHRI MAHAVIR SINGH (VP) AND SHRI N.K. PRADHA N (AM) ITA NO. 2221/MUM/2019 ASSESSMENT YEAR: 2013-14 ITA NO. 2222/MUM/2019 ASSESSMENT YEAR: 2013-14 & ITA NO. 2223/MUM/2019 ASSESSMENT YEAR: 2013-14 KAMALRAJ SHYAMMANOHAR SAXENA, 8-A, PLOT NO. 106, RIZVI MAHAL WATERFIELD ROAD, BANDRA (WEST), MUMBAI - 400050 PAN: AAPPK6881L VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, TDS CPC, AAYKAR BHAWAN, SECTOR 3, VAISHALI, GHAZIABAD, UP- 201010 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI R. BHOOPATHI (DR) DATE OF HEARING: 2 1/10/2020 DATE OF PRONOUNCEMENT: 16/01/202 1 O R D E R PER MAHAVIR SINGH, VICE-PRESIDENT ALL THESE THREE APPEALS OF ASSESSEE ARE ARISING AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-59 (FOR SHORT THE CIT(A), MUMBAI IN APPEAL NO. CIT(A)-59/IT-51 TO 53 / ITO (TDS)-1(3) ( 2) 2017-18 & CIT(A)-14/IT- 211 TO 213/ITO (TDS)-3(1)/2014-15 ORDER DATED 22.08 .2017. BEFORE CIT(A) UNDER CHALLENGE WAS THE SEPARATE ORDERS PASSED UNDE R SECTION 154 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED THE AC T) BY THE DCIT (CPC) TDS, GHAZIABAD DATED 11.03.2014. 2 ITA NO. 2221, 2222 & 2223/ MUM/2 019 ASSESSMENT YEAR: 2013-14 2. THE ONLY COMMON ISSUE INVOLVED IN ALL THESE THRE E APPEALS OF ASSESSEE IS AGAINST THE LEVY OF LATE FEE UNDER SECTION 234E OF THE ACT AMOUNTING TO RS. 28,920 FOR QUARTER-2, RS. 24,430/- FOR QUARTER-3 AN D RS. 11,804 FOR QUARTER- 4. 3. AT THE OUTSET, IT IS NOTICED THAT THESE ALL THRE E APPEALS WERE FILED BELATEDLY BEFORE THE CIT(A) BY 120 DAYS. IT WAS NOTED BY THE CIT(A) THAT THE IMPUGNED ORDERS BEFORE HIM WERE PASSED ON 11.03.2014 AND THE APPEALS WERE REQUIRED TO BE FILED WITHIN 30 DAYS THEREOF I.E. BY 10 TH APRIL 2014, HOWEVER, THESE APPEALS WERE INSTITUTED BEFORE THE CIT(A) ON 07.08.2017, TH EREBY THESE APPEALS WERE DELAYED BY 120 DAYS. THE ASSESSEE BEFORE THE CIT(A) CONSIDERED THE SUBMISSIONS OF THE ASSESSEE WHICH WERE SUBMITTED VI DE LETTER DATED 18.08.2017 WHICH READS AS UNDER: THE ORDER SENT BY THE DEPARTMENT HAS BEEN RECEIVED BY HIS EMPLOYEE WHO HAS LEFT THE JOB AND NOT HANDED OVER THE ORDER TO T HE APPELLANT. THE APPELLANT FOUND THE ORDER LYING IN THE DRAWER IN TH E OFFICE AND ON SEVENTH OF JULY, 2014 HE HAS FOUND THE ORDER. THE APPELLANT ON BECOMING AWARE OF THE FACT HAS PREPARED AND FILED AN APPEAL ON EIGHTH JUL Y, 2014. YOU ARE REQUESTED TO KINDLY CONDONE THE DELAY AND CONSIDER THE APPEAL IN VIEW OF THE FACT THAT THE APPELLANT HAS RECEIVED THE ORDER ON 07 TH JULY, 2014 AND THEREFORE FILED THE APPEAL IN TIME 8 TH JULY, 2014 WHICH IS IN TIME (LAST DATE BEING 6 TH OF AUGUST, 2014 WHICH IS IN TIME.) 4. WE NOTED THAT THE IMPUGNED ORDERS BEFORE THE CIT (A) WERE RECEIVED BY THE ASSESSEES STAFF WHO KEPT IT IN DRAWER AND THE EMPLOYEE ALSO LEFT THE SERVICE OF THE ASSESSEE. WE NOTED THAT EVEN ON MERITS, THE LEVY ITSELF IS NOT LEGAL BEING AMENDMENT BROUGHT IN THE PROVISION I.E. IN SECTION 234E R.W.S. 200 BY THE FINANCE ACT 2015 W.E.F. 01.06.2015. IT SEEMS THAT T HE LATE FEE LEVIED IN THE PRESENT CASE IS FOR THE PERIOD PRIOR TO 01.06.2015 I.E. FOR THREE QUARTERS OF 3 ITA NO. 2221, 2222 & 2223/ MUM/2 019 ASSESSMENT YEAR: 2013-14 2013-14. HENCE, WE ARE OF THE VIEW THAT IT IS A REA SONABLE CAUSE FOR CONDONING THE DELAY AND HENCE WE CONDONED THE DELAY AND ADMIT THE APPEAL. ONCE THE CIT(A) HAS NOT ADJUDICATE WITH THE APPEAL, WE SET A SIDE THESE APPEALS TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN TERMS OF LAW. 5. HENCE, WE SET-ASIDE THE ORDERS OF CIT(A) AND REM AND THE MATTERS OF ALL THESE THREE APPEALS TO THE FILE OF CIT(A). APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON16 TH JANUARY, 2021. SD/- SD/- (N.K. PRADHAN) (MAHAVIR SINGH) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI; DATED: 16/01/2021 SK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / // / (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI