Neelam Hospital, Rajpura V. DCIT, Mandi Gobindgarh

ITA 369/CHANDI/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6597 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 17-11-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ, च डीगढ़ I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L D I V I S I O N B E N C H , “ B ” , C H A N D I G A R H B E F OR E SH R I N . K . SA I N I , V I C E P R E SI D E N T & S H R I S U D H A N S HU SR I V A S T A V A , J U D I C I A L M E M B E R आयकर अपील सं./ ITA No. 369/C H D / 2 0 2 1 नधा रण वष / Assessment Year : 2 0 1 8 - 1 9 Neelam Hospital, C/o V.Gupta & Associates, Chartered Accountants, D-14, Calibre Market, Rajpura बनाम The ITO (TDS)-2, Chandigarh थायी लेखा सं./PAN NO: AALFN0241M अपीलाथ /Appellant यथ /Respondent Hearing though video Conferencing नधा रती क ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राज व क ओर से/ Revenue by : Dr. Ranjeet Kaur, CIT DR स ु नवाई क तार$ख/Date of Hearing : 21.03.2022 उदघोषणा क तार$ख/Date of Pronouncement : 21. 03.2022 आदेश/Order P er S u d h an sh u S ri va s ta va , J u d i c i a l M e mb e r : T hi s a p pe al is pr e f er re d b y t h e as s e s s ee ag a i ns t t he o r de r d a t e d 21 . 0 9. 2 02 1 pa s se d b y t h e N a t i o na l F a c el e s s A p pe a l Cen t r e, (N F A C) D el hi a nd p e rt ai ns a s s es s men t ye a r 20 1 8- 1 9. 2. T he f ol lo w i ng g ro u n ds ha v e b e e n ra i s e d b y th e a ss es s e e : - 1. The learned CIT (A) is not justified in rejecting the request of condonation of delay. 2. The learned CIT (A) has not adjudicated on the Appellant ground of appeal "The CPC has wrongly computed the business income without deduction of ITA No. 369-Chd-2021 Neelam Hospital, Distt. Patiala 2 Income from House Property which has already been offered for tax under the head Income from House Property resulting in double taxation". 3. The learned CIT (A) has not adjudicated on the Appellant ground of appeal "The CPC has wrongly added the amount of employees contribution of ESI and PF in the computed income which has been paid after the due date but before filing the return of Income". 3. A t t he o ut s e t, t he L d. A ut h or i s e d R e pre s e n t a t i v e (A R) s u b mi t t e d t ha t t h e a pp e a l be f or e t he N F A C ha d be e n fi le d b el at e d l y b y 2 5 2 d a ys a nd t he L d. F ir s t A pp el l a t e A ut ho ri t y d id n ot c on si d er t h e as s e s s ee ’s a pp l i ca ti on f or c on d o na t i o n o f de l a y a nd d i s mi s s ed t he a s s e s s e e’ s a ppe a l i n l i m in e w i t h o ut co ns i d e r i n g t h e m e r it s o f t h e c a se . I t w a s s u bmi t t e d t ha t no o p po r t u n i t y w a s gi v en b y t he N F A C to t he ass e s se e t o ex pl ai n i ts c as e a n d, t h e r e f o r e , in t h e i nt er es t o f s u bs t a nt i al j u s t ic e , a no t h e r op por t u n i t y s h ou l d be g i ve n t o t he a s se s s e e t o e x p la i n t h e ca us e o f de l ay . 4. P e r c on t r a , t h e L d. S r . D e pa r t m e n t a l Re pr es e nt ati v e (S r . D R) s up p ort e d t h e or de r o f t h e N F A C a n d s u b mi t t e d t ha t t he a s s es s e e h a d fi l ed th e a p pe a l be fo r e th e N F A C w hi ch w a s de la ye d by 2 5 2 da ys a n d t he re fo re , t he a p pe a l ha d r ig ht l y b ee n di s mi s s e d b y t h e N F A C. 5. H av in g he a r d bo t h t he pa rt i es a nd a ft e r h a v i n g cons i d e re d t h e i mpu gne d or de r , it i s s ee n t ha t, a d m it t ed ly a nd u n di s pu t e dl y, t he a s s es s e e ha d fi l e d t he a ppe a l b e for e th e N F A C be yo nd t he pe r i o d o f l i m i t a t io n a nd t h e re w a s a de l ay o f 25 2 d a ys i n f i li ng t h e a pp e a l . ITA No. 369-Chd-2021 Neelam Hospital, Distt. Patiala 3 H ow e ver , i t i s a ls o u n d is p ut ed t h a t th e N F A C d i d n ot a dj ud i c a t e t h e a pp e a l o f th e a s s es s e e o n m e r i t s bu t d is mis s e d i t wi t h o ut a d m i t t in g on t he g r ou n d t h a t th e a pp e a l w a s fi l e d l at e . In o u r c o ns i d e r e d op i n i o n, th e N F A C sh oul d ha ve al l ow e d t h e a ss e s s e e a n op p o rt uni ty t o e x p la i n t h e de l ay a n d es t a bl i s h i ts b on a fi de be fo r e d i s mi s s i n g t h e a p pe al , i f t h e de l ay w as fou nd n ot t o b e c on do na b le . Th er e f o re , in t he i n t e re s t o f s ub st a n t i a l j us t ic e , w e re s t or e t h is ap p ea l t o t he N F A C w i th a di re ct i o n t o a l lo w th e as s e s s ee a de qu a t e o p po r tu ni ty t o e x pl ai n th e d e l a y a nd , t he re a ft e r, a d m i t t h e a pp e a l a nd h e a r i t o n m e r i t s , i f th e d el a y i s fo u nd t o be c on do na bl e . 6. In t h e fi n a l r es u lt , th e a pp e a l o f t h e as s e s s ee s t an ds al l ow ed f o r s t at i s t i c a l pu r p os e s . O r der pr o n ou n c e d on 21. 0 3. 20 22 s d/ - s d/ - ( N. K. SAINI) (SUDHANSHU SRIVASTAVA) Vice President Judicial Member Dated : 21.03.2022 “आर.के.” आदेशक त+ल,पअ-े,षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु .त/ CIT 4. आयकरआय ु .त (अपील)/ The CIT(A) 5. ,वभागीय त न1ध, आयकरअपील$यआ1धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar