HARISH CHANDRA CHARITABLE TRUST, KOTA V. INCOME TAX OFFICER (TDS), KOTA

ITA 243/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6358 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 19-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DR DHK
• Keywords: Charitable institution; Reasonable cause; Condonation of delay

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,O JH HKKXPUN] YS[KK LNL; LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM VK;DJ VIHY LA-@ ITA NO. 243/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR: 2012-13 M/S. HARISH CHANDRA CHARITABLE TRUST 442, DADABADI EXTENSION KOTA CUKE VS. THE ITO (TDS) KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: JDHH01477 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE (A.D. ON RECORD) JKTLO DH VKSJ LS@ REVENUE BY:SMT. POONAM RAI, DCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/06/2018 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 25/07/2018 VKNS'K@ ORDER PER BHAGCHAND, AM THE APPEAL FILED BY THE ASSESSEE EMANATES FROM T HE ORDER OF THE LD. CIT(A), KOTA DATED 06-09-2017 FOR THE ASSESSMENT YEAR 2012-13 RAISING THEREIN FOLLOWING GROUNDS OF APPEAL. 1. THAT THE AO GROSSLY ERRED ON LAW AND FACTS IN CHARGING TDS STATING TO BE SHORT PAYMENT AND NIL PAYMENT OF TDS ON CERTAIN PAYMENT I.E. THE INTEREST PAYMENT MADE TO FINANCIAL INSTITUTION, SHRI HARI MOHAN PRAVEENA, MAHINDRA FINANCE. THAT THE PRO PER TAX WAS DEDUCTED AND DEPOSITED BY THE APPELLANT THAT LD. CIT(A) ALSO ERRED BY CONFIRMING THE ORDER OF THE AO AND THE ADDITION HAS BEEN SUSTAINED WITHOUT CONSIDERING THE APPELLANTS SUBMISSION IN TRUE SPIRIT. ITA NO.243/JP/2018 HARISH CHANDRA CHARITABLE TRUST, KOTA VS ITO (TDS), KOTA 2 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING IN SPITE OF SERVICE OF NOTICE FOR HEARING OF THE APPE AL ON 20-06-2018. CONSEQUENTLY THE BENCH IS LEFT WITH NO ALTERNATIVE BUT TO DECIDE THE APPEAL ON MERITS, EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR AND AFTER PERUSAL OF THE MATERIALS AVAILABLE ON RECORD. 3.1 AT THE OUTSET OF THE HEARING, THE BENCH OBSERVE D THAT THE APPEAL FILED BY THE ASSESSEE IS LATE BY 52 DAYS FOR WHICH THE ASSESSEE FILED THE APPLICATION FOR CONDONATION OF DELAY WITH FOLLOWING PRAYERS. WE SUBMIT THAT IN THE CASE OF HARISH CHANDRA CHARITABLE TRUST IN CIT (A) APPEAL NO. 91/14/15 WA S RECEIVED ON 13-10-2017. THAT AFTER RECEIPT OF THE ORDER THE SAME WAS SENT B Y OUR CONSULTANT C.A. SHRI B.V. MAHESHWARI TO US THEN WE CALLED THE MEETING OF THE TRUST FOR DISCUSSING A BOUT FURTHER APPEAL. THAT DUE TO SICKNESS OF SMT. SUSHILA DEVI (TRUSTEE) THE MEETING WAS ADJOURNED AND THE NEXT MEETING WAS HELD ON 04-02-2018 I.E. AFTER SHE BECAME COMFORTABL E AND THEN THE MATTER WAS DECIDED TO FILE THE FURTHER APPEAL BEFORE HON'BLE ITAT AS SUCH THE DELAY CAUSE IN FILING OF APPEAL WAS DUE TO NOT CALLING OF MEETING THAT ONE TRUST HAD ALREADY G OT HEAVENLY, HENCE UNLESS THE DECISION TAKEN IN MEETIN G OF 3 TRUSTEE, WE WERE HELPLESS TO TAKE DECISION OF FILING OF APPEAL. WE THUS REQUEST YOUR HONOUR TO CONDONE T HE DELAY. ITA NO.243/JP/2018 HARISH CHANDRA CHARITABLE TRUST, KOTA VS ITO (TDS), KOTA 3 3.2 WE HAVE HEARD THE LD. DR AND PERUSED THE MATER IALS AVAILABLE ON RECORD. TAKING INTO CONSIDERATION THE FACTS AND CIR CUMSTANCES OF THE CASE NARRATED BY THE ASSESSEE, IT IS OBSERVED THAT THERE IS SUFFICIENT CAUSE IN PREVENTING THE ASSESSEE TO FILE THE APPEAL IN TIME. HENCE, THE DELAY IN FILING THE APPEAL BY THE ASSESSEE IS CONDONED. 4.1 APROPOS SOLITARY GROUND OF THE ASSESSEE, THE FA CTS AS EMERGES FROM THE ORDER OF THE LD. CIT(A) ARE AS UNDER:- I HAVE GONE THROUGH THE ORDER OF THE ITO (TDS) AN D THE SUBMISSIONS MADE. THE EXPLANATION PROVIDED BY THE APPELLANT DOES NOT FALL WITHIN THE SCOPE OF REASONABLE CAUSE FOR DELAY IN DEPOSIT OF THE TAX DEDUCTED IN THE GOVERNMENT ACCOUNT. THE SHORT CHARGING IS AL SO NOT PROPERLY EXPLAINED AND VERIFIABLE FROM THE SUBMISSIONS MADE. THE INCOME TAX APPELLATE TRIBUNAL MUMBAI SPECIAL BENCH B, MUMBAI IN ITA NO.2404/MUM/2009: ASSESSMENT YEAR 2005-06 IN THE CA SE OF BHARATI SHIPYARD LIMITED VS THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 3(1) MUMBAI OPINED THAT :- THERE CAN BE EITHER COMPLIANCE OR NON-COMPLIANCE OF A PARTICULAR PROVISION. GIVEN THE TIME LIMIT FOR THE DEPOSIT OF TAX DEDUCTED AT SOURCE, IF IT IS DEPOSITED BY THE TIME PRESCRIBED IT IS A CASE OF COMPLIANCE OF THE PROVISION AND IF IT IS LATE DEPOSIT EVEN BY A SINGLE DAY, IT IS NON-COMPLIANCE . UNDER THE CIRCUMSTANCES, I UPHOLD THE ADDITION MADE BY THE ITO (TDS) U/S 201/201(A) OF RS. 16,929/- IN A.Y. 20 11-12 AND RS. 17,868/- IN A.Y. 2012-13. 4.2 DURING THE COURSE OF HEARING, NEITHER THE ASSES SEE APPEARED NOR ANY WRITTEN SUBMISSION WAS FILED. 4.3 ON THE OTHER HAND, THE LD. DR SUPPORTED THE ORD ERS OF THE AUTHORITIES BELOW. ITA NO.243/JP/2018 HARISH CHANDRA CHARITABLE TRUST, KOTA VS ITO (TDS), KOTA 4 4.4 WE HAVE HEARD THE LD. DR AND PERUSED THE MATERI ALS AVAILABLE ON RECORD. IT IS NOT IMPERATIVE TO REPEAT THE FACTS OF THE CASE AS THERE WAS NO WRITTEN SUBMISSION FILED BY THE ASSESSEE CONTROVER TING THE ORDERS OF THE LOWER AUTHORITIES ON THE ISSUE IN QUESTION. HENCE, IN THIS VIEW OF THE MATTER, WE FIND NO REASON TO INTERFERE WITH THE ORD ER OF THE LD. CIT(A). THUS THE SOLITARY GROUND OF THE ASSESSEE IS DISMISS ED. 5.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 -07-2018 . SD/- SD/- FOT; IKY JKO HKKXPUN (VIJAY PAL RAO) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25 /07/ 2018 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- HARISH CHANDRA CHARITABLE TRUST, KOT A 2. IZR;FKHZ@ THE RESPONDENT- THE ITO (TDS), KOTA 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.243 /JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR