Miracle Buildteck Pvt. Ltd., Jaipur V. Income Tax Officer, TDS-2, N.C.R Building, Jaipur

ITA 358/JPR/2022

AI Insights

The case involves M/s. Miracle Buildtech Pvt. Ltd., the appellant, contesting six orders from the ld. CIT(A) dated 29-07-2022 concerning the assessment years 2013-14 and 2015-16. The primary issues raised included the rejection of an application under section 154 of the Income Tax Act, the levying of late filing fees under section 234E, and the charging of interest under section 220(2) related to outstanding fees under section 234E. The appellant argued that these actions were illegal, unjustified, and arbitrary. During the hearing, it was noted that the appellant was unable to submit necessary documents and written submissions during the COVID period, which was accepted as a sufficient cause by the Tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132113 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 03-01-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 26-09-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 154; 234E; 200A

Judgement Text

vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh laanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 358 TO 363/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 & 2015-16 M/s. Miracle Buildtech Pvt. Ltd. 601, 6 th Floor, Vaibhav Multiplex Amarpali Circle, Vaishali Nagar, Jaipur cuke Vs. The ITO TDS-2 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRM04256A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Ms. Shivangi Samdhani, CA jktLo dh vksj ls@ Revenue by: Shri Chandra Prakash Meena, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 04/01/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 24/01/2023 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM The above mentioned appeals filed by the assessee are directed against six different orders of the ld. CIT(A) dated 29-07-2022, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2013- 14 (two appeals) and 2015-16 (four appeals). 2 ITA NOS. 358 TO 363/JP/2022 MIRCALE BUILDTECH PVT LTD. VS ITO, TDS-2, JAIPUR 2.1 The grounds raised by the assessee in all the appeals are common. However, for the sake of convenience and brevity of the case, the grounds raised by the assessee in ITA No. 358/JP/2022 read as under:- ‘’1. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in rejecting the application of the assessee made u/s 154 of the Income Tax Act. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by quashing the action of the ld. CIT(A). 2. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in levying late filing fees u/s 234E amounting to Rs.24,000/- in the processing of return u/s 200A prior to 01-06-2015. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by deleting the entire fees of Rs.24,000/-. 3. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in charging interest u/s 220(2) amounting to Rs.19,440/- on account of interest on outstanding fees u/s 234E. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by deleting the entire interest of Rs.24,000/-. 3 ITA NOS. 358 TO 363/JP/2022 MIRCALE BUILDTECH PVT LTD. VS ITO, TDS-2, JAIPUR 2.2 At the outset of the hearing, the ld. AR prayed that during the COVID period, the assessee could not file the written submission as well as supporting documents concerning the issue in question before the ld. CIT(A). Since it was the compelling circumstances, therefore, the assessee should be given one more opportunity to contest the case before the ld. CIT(A) relating to above mentioned appeals. 2.3 On the other hand, the ld. DR relied upon the orders of the ld. CIT(A). 2.4 After hearing both the parties and perusing the materials available on record, the Bench finds that the assessee was prevented by sufficient cause in not filing the details/written submission/ evidences concerning the issue in question during COVID period before the ld. CIT(A). In this view of the matter, the appeals of the assessee are restored back to the file of the ld. CIT(A) to decide it afresh after providing adequate opportunity of being heard to the assessee. The Assessee is also directed to not to seek adjournment on frivolous grounds and submit the necessary documents before the ld. CIT(A) for early disposal of the cases. Thus the appeals of the assessee are allowed for statistical purposes. 4 ITA NOS. 358 TO 363/JP/2022 MIRCALE BUILDTECH PVT LTD. VS ITO, TDS-2, JAIPUR 3.0 In the result, the above appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 24 / 01/2023. Sd/- ¼lanhi xkslkbZ½ (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 24 /01/2023 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- M/s. Miracle Buildtech (P) Ltd. Jaipur 2. izR;FkhZ@ The Respondent- The ITO, TDS-2, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (ITA No. 358 to 363/JP/2022) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar