Rekkay Technolgies Private Limited, Vadodara V. The Income Tax Officer, TDS-1, Vadodara

ITA 397/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8506 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 16-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANIL R SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER REKKAY TECHNOLOGIES PVT. LTD., 12, IMPALA HOUSE, VISHWAS COLONY, ALKAPURI, BARODA - 390005 PAN: BRDE00383F (APPELLANT) VS THE ITO, TDS - 1, VADODARA (RESPONDENT) REVENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: S H RI ANIL R. SHAH , A.R. DATE OF HEARING : 15 - 03 - 2 018 DATE OF PRONOUNCEMENT : 12 - 04 - 2 018 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THI S ASSESSEE S APPEAL FOR A.Y. 2013 - 14 , ARIS ES FROM ORDER OF THE CIT(A) - 2, VADODARA DATED 08 - 11 - 2016 , IN PROCEEDINGS UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT . 2. THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL: - 1. THE LEARNED ASSESSING OFFICER HAS ERRED IN LAW AND IN FACTS IN PASSING THE ORDER, THE DETAIL OF WHICH IS AS UNDER: - 2. THE HON'BLE CIT(A) HAS PASSED THE ORDER FOR NON - ATTENDANCE AND NOT ON TECHNICAL GROUNDS. I T A NO . 397 / A HD/20 1 7 A SSESSMENT YEAR 2013 - 14 I.T.A NO. 397 /AHD/20 17 A.Y. 2013 - 14 PAGE NO REKK A Y TECHNOLOGIES PVT. LTD. VS. ITO 2 3. THE ONLY GROUND OF APPEAL IS PERTAINING TO THE INCORRECT LEVY OF INTEREST U/S 201(1A) ON TDS PAYABLE OF RS. 92,634 WITHOUT VERIFYING THE DETAILS OF TDS CREDITED IN THE BOOKS. OUT OF RS. 92,634/ - , RS. 90,000 PERTAINED TO TDS ON SALARY WHICH WAS NOT YET PAID TO THE EMPLOYEE AND IS BEEN SHOWN OUTSTAN DING IN THE BOOKS DURING THE YEAR. 3. THE ASSESSING OFFICER VIDE ORDER U/S. 201(1)/201(IA) OF THE INCOME TAX ACT HAS DETERMINED TAX LIABILITY OF RS. 1 , 45 , 982/ - . 4. AGGRIEVED ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS DISPOSED OF TH E APPEAL OF THE ASSESSEE EX - PARTE AS NOBODY HAS MADE ANY COMPLIANCE TO THE NOTICES ISSUED DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE HIM. DURING THE COURSE APPELLATE PROCEEDINGS BEFORE US, THE LD. COUNSEL HAS REQUESTED FOR ONE MORE OPPORTUNITY STAT IN G THAT BECAUSE OF UNAVOIDABLE CIRCUMSTANCES NECESSARY COMPLIANCE COULD NOT BE MADE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE LD. CIT(A). THE LD. DEPARTMENTAL REPRESENTATIVE HAS INDICATED THAT THREE NOTICES DATED 15 TH APRIL, 2016, 12 TH JULY, 201 6 AND 27 TH SEP, 2016 WERE ISSUED BUT THE ASSESSEE HAS NOT MADE ANY COMPLIANCE BEFORE THE LD. CIT(A). AFTER CONSIDERING THE ABOVE FACTS , W E ARE OF THE OPINION THAT IT WILL BE APPROPRIATE TO PROVIDE ONE MORE OPPORTUNITY TO THE ASSESSEE FOR DECIDING THIS APP EAL RELA TING TO TDS DEFAULT ON MERIT A FTER VERIFICATION OF THE SUPPORTING MATERIAL . THEREFORE , WE RESTORE THIS CASE TO THE FILE OF ASSESSING OFFICER TO DECIDE IT AFRESH ON MERIT AF T ER AFFORDING THREE MORE OPPORTUNITIES TO T H E ASSESSEE FAILING WHICH OUR IN STANT ORDER WOULD BE DEEMED TO HAVE BEEN VACATED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PR ONOUNCED IN THE OPEN C OURT ON 12 - 04 - 201 8 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SING H ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 12 /04 /2018 I.T.A NO. 397 /AHD/20 17 A.Y. 2013 - 14 PAGE NO REKK A Y TECHNOLOGIES PVT. LTD. VS. ITO 3 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. G UARD FILE. BY ORDER/ , / ,