M/s Gomini Constructions Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax (TDS) CPC , Ghaziabad

ITA 243/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3926 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-02-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 08-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISRA
• Keywords: Principle of natural justice; TDS; Set aside
• Section: 234E; 200A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER ITA NO.243/BANG/2019 ASSESSMENT YEAR : 2015-16 GOMINI CONSTRUCTIONS PVT. LTD., 25/1, MALLESHWARAM, SOUTH END ROAD, BENGALURU-560 003. PAN AAFCG 6721 J VS. THE DY. COMMISSIONER OF INCOME-TAX, (TDS), TDS CPC, GAZIABAD, UP-201010. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI PRIYADARSHI MISRA, JCIT (DR) DATE OF HEARING : 27.02.2020 DATE OF PRONOUNCEMENT : 28.02.2020 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING ORD ER DATED 14/12/2018 PASSED BY LD CIT(A)-13, BENGALURU AND IT RELATES TO THE ASST. YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE ON TWO OCCA SIONS. HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHO UT PRESENCE OF THE ASSESSEE. 3. WE HEARD LD DR AND PERUSED THE RECORD. WE NOTIC ED THAT THE DEMAND U/S 234E OF THE ACT WAS RAISED UPON THE ASSE SSEE FOR ITA NO.243/BANG/2019 PAGE 2 OF 4 BELATED FILING OF STATEMENT OF TDS FOR TWO QUARTERS . THE ASSESSEE CHALLENGED THE DEMAND SO RAISED BY FILING APPEAL BE FORE LD CIT(A). HOWEVER, THE APPEAL CAME TO BE FILED BELATEDLY WITH A DELAY OF APPROXIMATELY 483/464 DAYS. THE ASSESSEE SUBMITTED BEFORE LD CIT(A) THAT IT WAS WAITING FOR A FAVOURABLE DECISIO N FOR FILING APPEAL. NOT CONVINCED WITH THE EXPLANATIONS OF THE ASSESSEE , THE LD CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE, WIT HOUT CONDONING THE DELAY. 4. WE NOTICED THAT THE ASSESSEE HAD PLACED RELIANCE ON THE DECISION RENDERED BY HONBLE HIGH COURT OF KARNATAK A IN THE CASE OF FATHERAJ SINGHVI VS. UOI (2016) 289 CTR 602 TO CON TEND THAT THE IMPUGNED DEMAND CANNOT BE RAISED U/S 200A OF THE AC T FOR THE YEAR UNDER CONSIDERATION. HOWEVER, THE LD CIT(A) DI D NOT CONSIDER ISSUE ON MERITS, BUT DISMISSED THE APPEAL IN LIMINE ON THE GROUND THAT THE EXPLANATIONS OF THE ASSESSEE DO NOT CONSTI TUTE SUFFICIENT CAUSE WARRANTING CONDONATION OF THE DELAY. 5. FROM THE ORDER PASSED BY LD CIT(A), WE NOTICE TH AT IT IS NOT CLEAR AS TO WHETHER THE ASSESSEE HAS MOVED A PROPER PETITION SEEKING CONDONATION OF DELAY. IN THE APPEAL MEMO F ILED BEFORE THE TRIBUNAL, THE ASSESSEE HAS GIVEN DETAILED EXPLANATI ONS FOR THE DELAY IN FILING APPEAL BEFORE LD CIT(A) AND THEY DO NOT F IND PLACE IN THE APPELLATE ORDER PASSED BY LD CIT(A). HENCE IT IS N OT CLEAR AS TO WHETHER THOSE EXPLANATIONS WERE GIVEN BEFORE LD CIT (A). HENCE, IN THE INTEREST OF NATURAL JUSTICE, WE ARE OF THE VIEW THAT THE ASSESSEE SHOULD BE PROVIDED WITH ONE MORE OPPORTUNITY TO PRE SENT PROPER PETITION BEFORE LD CIT(A) SEEKING CONDONATION OF DE LAY. ACCORDINGLY ITA NO.243/BANG/2019 PAGE 3 OF 4 WE SET ASIDE THE ORDER PASSED BY LD CIT(A) AND REST ORE ALL THE ISSUES TO HIS FILE. WE DIRECT THE ASSESSEE TO FILE A PROP ER CONDONATION PETITION BEFORE LD CIT(A), WHICH SHALL BE DISPOSED OF LD CIT(A) IN ACCORDANCE WITH THE LAW. DEPENDING UPON THE OUTCOM E OF THE DECISION TAKEN BY THE LD CIT(A), THE ISSUES URGED O N MERITS MAY BE DISPOSED OF BY LD CIT(A). 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY 2020. SD/- (N.V VASUDEVAN) VICE PRESIDENT SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 28 TH FEBRUARY, 2020. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE ITA NO.243/BANG/2019 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..