Nidaghatta Hanumanthappa Sreenivas , Bangalore V. Deputy Commissioner of Income Tax (TDS) CPC , Ghaziabad

ITA 277/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3925 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.277 & 278/BANG/2019 ASSESSMENT YEARS : 2014-15 & 2015-16 NIDAGHATTA HANUMANTHAPPA SREENIVAS, 25/1, MALLESHWARAM, SOUTH END ROAD, BENGALURU-560 003. PAN ABYPS 2429 L 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 THESE APPEALS CHALLENGING T HE COMMON ORDER DATED 10/012/2019 PASSED BY LD CIT(A)-13, BEN GALURU AND IT RELATES TO THE ASST. YEAR 2014-15 & 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH NOTICE OF HEARING WAS SERVED UPON THE ASSESSEE AND HENCE W E PROCEED TO DISPOSE OF THE APPEAL EX-PARTE, WITHOUT 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.277 & 278/BANG/2019 PAGE 2 OF 4 BELATED FILING OF STATEMENT OF TDS RELATING TO AY 2 013-14 & 2014- 15. THE ASSESSEE CHALLENGED THE DEMANDS SO RAISED BY FILING APPEAL BEFORE LD CIT(A) FOR BOTH THE YEARS. HOWEVER, THE A PPEAL CAME TO BE FILED BELATEDLY WITH A DELAY OF APPROXIMATELY 793, 1794 & 455 DAYS. THE ASSESSEE SUBMITTED BEFORE LD CIT(A) THAT IDENTI CAL ISSUE WAS PENDING BEFORE HONBLE KARNATAKA HIGH COURT AND IT WAS WAITING FOR THE ORDER OF THE HIGH COURT. NOT CONVINCED WITH THE EXPLANATIONS OF THE ASSESSEE, THE LD CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE, WITHOUT 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 ITA NO.277 & 278/BANG/2019 PAGE 3 OF 4 PETITION BEFORE LD CIT(A) SEEKING CONDONATION OF DE LAY. ACCORDINGLY WE SET ASIDE THE ORDER PASSED BY LD CIT(A) FOR BOTH THE YEARS AND RESTORE ALL THE ISSUES TO HIS FILE. WE DIRECT THE ASSESSEE TO FILE A PROPER CONDONATION PETITION BEFORE LD CIT(A), WHICH SHALL BE DISPOSED OF LD CIT(A) IN ACCORDANCE WITH THE LAW. DEPENDING UPON THE OUTCOME OF THE DECISION TAKEN BY THE LD CIT(A), THE ISSUES URGED ON 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, 2019. / 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