Tiptop Furniture Industries, Kottakkal V. ACIT, CPC-TDS, Kozhikode, Kozhikode

ITA 259/COCH/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6695 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 13-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; TDS
• Section: 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri M. Balaganesh, AM ITA Nos. 249 to 252/Coch/2021 (Assessment Years: 2013-14 & 2014-15) ITA Nos. 258 to 263/Coch/2021 (Assessment Years: 2013-14 to 2015-16) M/s. Tip Top Furniture Industries PGP 8/437, Shanti Nagar Parappur, Kottakkal Malappuram 676503, Vs. ACIT, Centralized Processing Cell - TDS Ghaziabad - 201010 PAN – AABFT5528K Appellant Respondent Appellant by: Shri Shaji Poulose, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 17.03.2022 Date of Pronouncement: 17.03.2022 O R D E R Per: Bench These appeals are filed by the assessee against separate orders of the learned CIT(A), National Faceless Appeal Centre, Delhi dated 30.09.2021 & 01.10.2021 for Assessment Years 2013-14 to 2015-16. 2. Shri Shaji Poulose, CA represented the assessee and Smt. J.M. Jamuna Devi, Sr. DR represented Revenue. 3. It was the submission of the learned A.R. that the appeals of the assessee have been dismissed on account of delay in filing the appeals. It was the submission that these appeals relate to levy under Section 234E of the Income Tax Act, 1961 for the period before 01.06.2015. It was the submission that under identical circumstances in the case of K.T. Saidalavi for assessment years 2013-14 to 2015-16 in DIN & Order No. ITBA/NFAC/S/250/2021-22/1034506207(1) dated 29.07.2021 and in the case of Mozart Global Furniture in DIN & Order No. ITBA/NFAC/S/250/ ITA No. 249-252/Coch/2021 M/s. Tip Top Furniture Industries 2 2021-22/10372541106(1) dated 26.11.2021 the learned CIT(A), National Faceless Appeal Centre, Delhi had condoned the delay. It was the submission the before the learned CIT(A) it was specifically submitted that the grounds for condonation relate to “the disease in the family of Shri K.T. Saidalavi which relates to his sons. One of his sons Shajahan Kunnathodi expired. The other son is also suffering from the same disease. The disease is known as Crohn’s disease which is running as a streak in the family. The above disease effected all the facets of the business. The loans obtained from banks etc. Became bad resulting in attachment under Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (54 of 2002). Thus there is distress and tragedy all around which contributed to the delay in filing the appeal before the First Appellate Authority.” It was the submission that without considering the reasons given the CIT(A) had dismissed the appeals filed by the assessee on limitation. It was the prayer of the assessee that the appeals may be restored to the file of the CIT(A) for readjudication after condoning the delay. 4. In reply the learned D.R. vehemently supported the order of the learned CIT(A). 5. We have considered the rival submissions. As it is noticed that on identical grounds as submitted by the assessee the delay in filing the appeals in connected cases has been condoned and appeals disposed on merits. In the interest of natural justice the delay in filing all these appeals before the learned CIT(A) stand condoned and the appeals are restored to the file of the learned CIT(A), National Faceless Appeal Centre, Delhi for adjudication on merits after granting the assessee adequate opportunity of being heard. 6. In the result, the appeals filed by the assessee are allowed for statistical purposes. Dictated and pronounced in the open Court on 17 th March, 2022. Sd/- Sd/- (M. Balaganesh) (George Mathan) Accountant Member Judicial Member Cochin, Dated: 17 th March, 2022 ITA No. 249-252/Coch/2021 M/s. Tip Top Furniture Industries 3 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) - concerned 4. The CIT - concerned 5. The DR, ITAT, Cochin 6. Guard File By Order //True Copy// Assistant Registrar ITAT, Cochin n.p.