Executive Officer, Allahabad V. Jt.CIT,(TDS), Allahabad

ITA 385/ALLD/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89812 (ITAT-ALLAHABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 22-04-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NOS. 381, 382 & 385/ALLD/2013 ASSESSMENT YEARS: 2008-09 TO 2010-11 EXECUTIVE OFFICER NAGAR PANCHAYAT, HANDIA ALLAHABAD PAN/TAN:ALDN00188G VS. JCIT (TDS) ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 22.04.2015 DATE OF PRONOUNCEMENT : 24.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THESE ARE THREE APPEALS UNDER CONSIDERATION BY THE ASSESSEE ARE FILED AGAINST THE CONSOLIDATED ORDER OF THE LD. CIT(A) ALLAHABAD, DATED 12.09.2013 FOR THE A.YS. 2008-09 TO 2010-11. 2. THERE IS NONE TO REPRESENT THE ASSESSEE BEFORE U S. THE ISSUE RAISED IN THIS APPEAL BY THE ASSESSEE RELATES TO A PENALTY LEVIED U/S 272 A(2)(K) OF THE ACT. THIS IS THE CASE WHERE ASSESSEE MADE TDS AND REMITTED SAME TO THE GOVERNMENT ACCOUNT. HOWEVER, THERE IS DELAY IS FURNISH QUARTERLY RETURN S WITHIN DUE DATES AND THUS THERE IS DELAY, AO INVOLVED THE PROVISION OF SECTION 272 A(2)(K) OF THE ACT AND IMPOSED PENALTIES. 3. BEFORE THE LOWER AUTHORITIES, THE ASSESSEE SUBMI TTED THAT THE ABSENCE OF TAN & PAN IS THE REASONS FOR THE DELAY IN FURNISHING TH E STATEMENTS. HE ALSO MENTIONED THAT HIS PREDECESSOR APPLIED THE SAID PAN & TAN NOS . FURTHER, HE MENTIONED THAT THE QUARTERLY RETURNS WERE FILED SOON AFTER TAN & P AN WERE ALLOTTED TO THE ASSESSEE. THUS, THE ASSESSEE ENTERED INTO THIS DEFAULT FOR NO REASON OF THE PRESENT DDO. ITA NOS. 381, 382 & 385/ALLD/2013 ASSESSMENT YEARS: 2008-09 TO 2010-11 2 CIT(A) CONFIRMED THE PENALTY AGGRIEVED WITH THE SAI D ORDER OF THE CIT(A), THE ASSESSEE FILED THE PRESENT APPEALS. THERE IS NONE T O REPRESENT THE ASSESSEE BEFORE US, DESPITE THE NOTICE ISSUED IN ADVANCE. HOWEVER, CONSIDERING THE SMALLNESS OF THE ISSUE AND THE AMOUNTS WE PROCEED TAKE UP THESE APPE AL AND HEARD THEM WITH THE, ASSISTANCE OF THE LD. DR FOR THE REVENUE. 4. ON HEARING THE LD. DR BEFORE US, WE FIND NO ADVE RSE INFORMATION IS BROUGHT TO OUR NOTICE BY THE LD. DR FOR THE REVENUE RELATIN G TO THE REASONS FOR DELAY IN FURNISHED E-QUARTERLY RETURNS SOON AFTER THE PAN & TAN WERE ASSIGNED TO THE ASSESSEE. IN OUR OPINION, THE SAID DELAY CANNOT BE CONSTRUED AS MALAFIDE ONE. THE REASONS EXPLAINED BY THE ASSESSEE SHOULD BE CONSIDE RED AS REASONABLE CAUSE. THEREFORE, WE ARE OF THE OPINION THAT THIS IS NOT A FIT CASE FOR INVOKING THE PROVISIONS OF SECTION 272A(2)(K) OF THE ACT IN ALL THESE CASES OF APPEAL. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 24.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.