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ITA 3961/DEL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7287 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE, SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.3956/DEL/2019 (ASSESSMENT YEAR-2013-14) (2 ND QTR) ITA NO.3957/DEL/2019 (ASSESSMENT YEAR-2014-15) (4 TH QTR) ITA NO.3958/DEL/2019 (ASSESSMENT YEAR-2015-16) (1ST QTR) ITA NO.3959/DEL/2019 (ASSESSMENT YEAR-2015-16) (2ND QTR) ITA NO.3960/DEL/2019 (ASSESSMENT YEAR-2015-16) (3RD QTR) ITA NO3961/DEL/2019 (ASSESSMENT YEAR-2015-16) (4TH QTR) M/S WISE ONLINE STORES PVT. LTD., B-30, 3 RD FLOOR, CHANDRA GUPT COMPLEX, LAXMI NAGAR, DELHI-110092 PAN:AABCW 1672L VS. DY. CIT , CPC-TDS, SECTOR-3, VAISHALI, GHAZIABAD (U.P) (APPELLANT) (RESPONDENT) 2 ITA NOS.3956 TO 3961/DEL/2019 M/S WISE ONLINE STORES PVT. LTD. VS . DCIT, CPC-TDS APPELLANT BY SH. SANJEEV KUMAR, ADV. RESPONDENT BY SH. RAKHI VIMAL, SR-DR DATE OF HEARING 28.08.2020 DATE OF PRONOUNCEMENT 31.08.2020 ORDER PER BENCH: THESE ARE A BUNCH OF SIX APPEALS WHEREIN THE SOLE IS SUE UNDER CHALLENGE IS LEVY OF FEE U/S 234E OF THE INCO ME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) IN RESPECT OF DEL AY IN FILING THE QUARTERLY TDS STATEMENTS FOR THE CAPTIONED ASSESSME NT YEARS. ALL THESE APPEALS WERE TAKEN UP TOGETHER FOR HEARING AN D ARE BEING DISPOSED OF THROUGH THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2.0 AT THE OUTSET, THE LD. AUTHORIZED REPRESENTAT IVE (AR) SUBMITTED THAT ALL THESE CAPTIONED APPEALS HAVE BEE N DISMISSED BY THE LD. CIT(A) BY REFUSING TO CONDONE THE DELAY IN FILING THE APPEALS BEFORE HIM ON THE GROUND THAT THE ASSESSEE HAD NOT FILED ANY DELAY CONDONATION APPLICATION BEFORE HIM. THE LD. AUTHORI ZED REPRESENTATIVE SUBMITTED THAT THIS OBSERVATION OF T HE LD. CIT(A) WAS FACTUALLY INCORRECT AS THE ASSESSEE HAD DULY FILED THE DELAY 3 ITA NOS.3956 TO 3961/DEL/2019 M/S WISE ONLINE STORES PVT. LTD. VS . DCIT, CPC-TDS CONDONATION APPLICATIONS IN ALL THE SIX APPEALS. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE HAD DULY ATTACHED THE C ONDONATION APPLICATIONS IN ALL THE APPEALS AT THE TIME OF FILI NG THE APPEALS AND THE SAME IS ALSO MENTIONED IN THE COVERING LETTER A CCOMPANYING THE APPEALS. THE LD. AUTHORIZED REPRESENTATIVE SUBMITT ED THAT IF THERE WAS ANY DEFECT IN THE SAID APPEALS, THE SAME SHOULD HAVE BEEN BROUGHT TO THE NOTICE OF THE ASSESSEE FOR THE REMOV AL OF THE DEFECT. IT WAS SUBMITTED THAT THE ASSESSEES APPEALS HAD BEEN D ISMISSED BY THE LD. CIT(A) WITHOUT ANY COGENT REASON AND THE DEL AY CONDONATION APPLICATION WAS ALSO NOT CONSIDERED . 3.0 ON A QUERY FROM THE BENCH, THE LD. AUTHORIZED REPRESENTATIVE GIVEN HIS WILLINGNESS TO APPEAR AGAIN BEFORE THE LD. CIT(A) FOR THE PURPOSES OF VERIFICATION OF THE AVAI LABILITY OF THE DELAY CONDONATION APPLICATIONS, AS AFORESAID, IN THE RECO RDS. 4.0 THE LD. SR. DR, PER CONTRA, REITERATED THE FIN DING OF THE LD. CIT(A) AND SUBMITTED THAT MAY BE THE ASSESSEE H AD NOT FILED ANY DELAY CONDONATION APPLICATIONS BEFORE THE LD. C IT(A) AND WAS TRYING TO COVER UP ITS FAULT BEFORE THE TRIBUNAL. 4 ITA NOS.3956 TO 3961/DEL/2019 M/S WISE ONLINE STORES PVT. LTD. VS . DCIT, CPC-TDS 5.0 HAVING HEARD BOTH THE PARTIES AND AFTER HAVING GONE THROUGH THE APPELLATE ORDERS, WE DEEM IT APPROPRIAT E TO RESTORE THESE SIX APPEALS TO THE FILE OF LD. CIT(A) FOR THE PURPOSES OF VERIFYING FROM THE RECORDS IF DELAY CONDONATION APP LICATIONS WERE ACTUALLY FILED ALONG WITH THE APPEAL MEMOS IN THESE SIX APPEALS. IF IT IS SO FOUND, THE LD. CIT(A) IS DIRECTED TO ADJUDICA TE ON THE ASSESSEE DELAY CONDONATION APPLICATIONS LENIENTLY AND, THERE AFTER, ADJUDICATE ON THE MERITS OF THE CASE. NEEDLESS TO SAY, THE ASS ESSEE SHALL BE ALLOWED APPROPRIATE OPPORTUNITY BY THE LD. CIT(A) B EFORE THE ADJUDICATION OF THESE APPEALS. 6.0 IN THE FINAL RESULT, ALL THE CAPTIONED APPEA LS STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 31/08/2020. SD/- SD/- (R.K.PANDA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31/08/2020 PK/PS 5 ITA NOS.3956 TO 3961/DEL/2019 M/S WISE ONLINE STORES PVT. LTD. VS . DCIT, CPC-TDS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI