M/s. Aircon Handling Systems Private Limited, Bangalore V. Commissioner Of Income Tax, Appeals- 1, Bangalore

ITA 2340/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0746 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-09-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 11-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS; Set aside
• Section: 200A; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO S . 2338 TO 2340 /BANG/20 19 ASSESSMENT YEARS : 2013-14 TO 2015-16 M/S. AIRCON HANDLING SYSTEMS PVT. LTD., 21 ST CROSS, DODDANNA INDUSTRIAL ESTATE, PEENYA II STAGE, BENGALURU 560 003. PAN : AAFCA 3271 R VS. COMMISSIONER OF INCOME-TAX (APPEALS)-1, BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. K. CHANDRASEKHAR , ADVOCATE REVENUE BY : SHRI. PRADEEP KUMAR , CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 08 . 0 6 .20 20 DATE OF PRONOUNCEMENT : 12 . 0 6 .20 20 O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THESE APPEALS ARE FILED BY THE ASSESSEE WHICH ARE DIRECTED AGAINST COMBINED ORDER OF LEARNED CIT(A)-1, BENGALURU, DATED 27.08.2019 FOR ASSESSMENT YEARS 2013-14 TO 2015-16. 2. ONLY ONE ISSUE IS RAISED BY THE ASSESSEE IN THESE THREE APPEALS I.E., REGARDING TDS LATE FILING OF RS.1,94,000/- IN ASSESSMENT YEAR 2013-14, RS.36,800/- IN ASSESSMENT YEAR 2014-15 AND RS.53,263/- IN ASSESSMENT YEAR 2015-16. THESE APPEALS WERE LAST FIXED FOR HEARING ON 29.01.2020 ON WHICH DATE, THE HEARING WAS ADJOURNED TO 08.06.2020 IN THE PRESENCE OF ASSESSEES AR AND ON THE NEXT DATE OF HEARING I.E., ON 08.06.2020, NONE APPEARED ON BEHALF OF THE ASSESSEE AND SINCE THIS DATE OF HEARING WAS ALREADY IN THE KNOWLEDGE OF THE ASSESSEE BECAUSE THE ASSESSEES AR WAS PRESENT IN THE COURT ON 29.01.2020, THESE APPEALS WERE HEARD EX-PARTE QUA THE ASSESSEE. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT(A). AT THIS JUNCTURE, IT WAS POINTED OUT BY THE BENCH THAT IT IS NOTED BY THE LEARNED CIT(A) IN THE IMPUGNED ORDER THAT THESE APPEALS WERE FILED BEFORE LEARNED CIT(A) ON 16.06.2018 WHEREAS THE ORDERS AGAINST WHICH THE APPEALS WERE FILED BY THE ASSESSEE BEFORE LEARNED CIT(A) WERE PASSED UNDER SECTION 200A ON DATED 02.01.2018 AND SINCE ONLY 30 DAYS ARE ALLOWED FOR FILING THE APPEAL BEFORE ITA NOS. 2338 TO 2340/BANG/2019 PAGE 2 OF 2 CIT(A), THERE WAS A DELAY OF 134 DAYS IN FILING OF THESE THREE APPEALS BEFORE LEARNED CIT(A) AND LEARNED CIT(A) HAS NOT CONDONED SUCH DELAY IN FILING THESE APPEALS BEFORE HIM AND DISMISSED THESE APPEALS BEFORE HIM AS BARRED BY LIMITATION. THE BENCH OBSERVED THAT IN THE INTEREST OF JUSTICE AND IN THE FACTS OF THE PRESENT CASE, SUCH DELAY SHOULD BE CONDONED AND THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF CIT(A) FOR A DECISION ON MERIT. IN REPLY LEARNED DR OF THE REVENUE HAD NO SERIOUS OBJECTION. 3. WE HAVE CONSIDERED THE FACTS OF PRESENT CASE AND IN VIEW OF DISCUSSION IN ABOVE PARA, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO THE FILE OF CIT(A) IN ALL THE THREE YEARS FOR A DECISION ON MERIT IN ALL THE 3 YEARS BECAUSE WE HAVE CONDONED THE DELAY OF 134 DAYS IN FILING THESE APPEALS BEFORE LEARNED CIT(A). LEARNED CIT(A) SHOULD PASS A SPEAKING AND REASONED ORDER AFTER PROVIDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. IN VIEW OF THIS, WE DO NOT MAKE A COMMENT ON MERIT. 4. IN THE RESULT, ALL THE 3 APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 12 TH JUNE, 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.