M/s. Uttaranchal State Co-operative Bank Ltd., New Delhi V. Addl. CIT (TDS), Dehradun

ITA 4498/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3487 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 23-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAUSHLENDRA TIWARI
• Keywords: Principle of natural justice

Judgement Text

ITA NO.4498/DEL/201 6 ASSESSMENT YEAR: 2012 - 13 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G BENCH NEW DELHI) BEFORE SHRI N.K. SAINI , ACCOUNTANT MEMBER & SHRI KULDIP SINGH , JUDICIAL MEMBER IN ITA NO. 4498 /DEL/201 6 ASSESSMENT YEARS: 20 12 - 1 3 UTTARANCHAL STATE CO - OPERATIVE BANK LTD. , C/O M/S. RRA TAXINDIA, D - 28, SOUTH EXTENSION PART - 1, NEW DELHI VS. ADDL. CIT (TDS), DEHRADUN (APPLICANT) (RESPONDENT) (PAN: MRTU00683E ) ASSESSEE BY: SHRI RAKESH GUPTA , ADVOCATE SHRI SOMIL AGGARWAL, ADVOCATE REVENUE BY: SHRI KAUSHLENDRA TIWARI , SR. DR DATE OF HEARING 06 / 11 /2017 DATE OF PRONOUNCEMENT 0 7 / 1 1 /2017 ORDER PER KULDIP SINGH , JUDICIAL MEMBER: APPELLANT, M/S. UTTARANCHAL STATE CO - OPERATIVE BANK LTD. (HEREINAFTER REFERRED TO AS THE ASSESSEE ) BY FILING THE PRESENT APPEAL SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 23.8.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), DEHRADUN, AFFIRMING THE PENALTY ORDER DATED 30.5.2016 PASSED U/S 272A(2)(K) OF THE I.T. ACT, 1961 (FOR SHORT THE ACT ), QUA THE ASSESSMENT YEAR 2012 - 13 ON THE GROUNDS INTER ALIA THAT: - PAGE 2 OF 5 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING THE ACTION OF LD. ASSESSING OFFICER IN IMPOSING THE PENALTY OF RS. 1,42,400/ - U/S 272A(2)(K) THAT TOO WITHOUT ASSUMING JURISDICTION AS PER LAW AND WITHOUT APPRECIATING THE FACTS AND CIRCUMSTANCES OF THE CASE AND WITHOUT OB SERVING THE PRINCIPLES OF NATURAL JUSTICE. 2. THAT IN ANY CASE AND IN ANY VIEW OF THE MATTER, ACTION OF LD. CIT(A) IN CONFIRMING THE ACTION OF LD. AO IN IMPOSING THE PENALTY OF RS. 1,42,400/ - U/S 272A(2)(K) IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTA NCES OF THE CASE. 3. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN NOT QUASHING THE IMPUGNED ORDER PASSED BY LD. AO U/S 272A(2)(K) WHICH IS BARRED BY LIMITATION AND WITHOUT JURISDICTION. 4. THAT THE ASSESSEE CRAVES THE LEAVE TO ADD, ALTER OR AMEND THE GROUNDS OF APPEAL AT ANY STAGE AND ALL THE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 2. BRIEFLY STATED THE FACTS NECESSARY FOR ADJUDICATION OF THE CONTROVERSY AT HAND ARE : DUE TO FAILURE OF THE ASSESSEE , IN FILING STATEMENT U/S 200(3) OR PROVISO TO SECTION 3 OF THE SECTION 206(C) BEFORE THE ASSESSING OFFICER A SHOW CAUSE NOTICE U/S 272A(2)(K) WAS ISSUED. BUT THE ASSESSEE HAS FAILED TO PUT IN APPEARANCE AND CONSEQUENTLY PENA LTY U/S 272A(2)(K) HAS BEEN IMPOSED BY THE ASSESSING OFFICER AS UNDER: - RRR NUMBER FORM NUM PERIODICITY DUE DATE * DATE OF FILING DELAY(DAYS) AMOUNT OF PENALTY 50550200376222 24Q Q1 1 5 - JUL - 11 05 - MAY - L 2 295 29500 5055020037623 24Q Q2 15 - OCT - 11 05 - MAY - 12 203 20300 50550200376244 24Q Q3 15 - JAN - 12 05 - MAY - 12 111 11100 50550200406786 26Q QL 15 - JUL - 11 28 - JUN - 12 349 34900 50550200406775 26Q Q2 15 - OCT - 11 28 - JUN - 12 257 25700 50550200406764 26Q Q3 15 - JAN - 12 28 - JUN - 1 2 165 16500 PAGE 3 OF 5 50550200406753 26Q Q4 15 - MAY - 12 28 - JUN - 12 44 4400 TOTAL 142400 3. THE ASSESSEE CARRIED THE MATTER BEFORE THE LEARNED CIT(APPEALS) BY WAY OF FILING THE APPEAL WHO HAS CONFIRMED THE PENALTY BY DISMISSING THE APPEAL. FEELING AGGRIEVED THE ASSESSEE HAS COME UP BEFORE THE TRIBUNAL BY WAY OF FILING THE PRESENT APPEAL. 4. WE HAVE HEARD THE LD. AUTHORIZED REPRESENTATIVES OF THE PARTIES TO THE APPEAL, GONE THROUGH THE DOCUMENTS RELIED UPON AND ORDERS PASSED BY THE REVENUE AUTHORITIES BELOW IN THE LIGHT OF THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. BARE PERUSAL OF THE PENALTY ORDER PASSED BY THE ASSESSING OFFICER APPARENTLY GOES TO PROVE THAT THE PENAL TY ORDER HAS BEEN PASSED IN A HURRIED MANNER BECAUSE IT IS DIFFICULT TO MAKE OUT FROM THE SAME AS TO WHEN THE NOTICE WAS ISSUED TO THE ASSESSEE. UTTARANCHAL STATE CO - OPERATIVE BANK LTD. A STATE PUBLIC SECTOR BANK , AND AS TO WHETHER THE SAID NOTICE WAS SERV ED UPON THE ASSESSEE OR NOT. THOUGH THE ASSESSEE HAS RAISED OBJECTI ON BEFORE THE LEARNED CIT(APPEALS) BY BRINGING ON RECORD THAT DUE TO SHORTAGE OF STAFF, MISPLACEMENT AND LOSS OF DATA, TRANSFER OF EMPLOYEES, LACK OF EXPERT KNOWLEDGE DUE TO FORMATION OF NE W STATE OF UTTARAKHAND, COMPLIANCE COULD NOT BE MADE, BUT IT APPEARS THAT ADEQUATE OPPORTUNITIES OF BEING HEARD HAS NOT BEEN GIVEN TO THE PAGE 4 OF 5 ASSESSEE BEFORE IMPOSING THE PENALTY AS THE IMPUGNED ORDER IS SILENT IN DISPOSING OFF ALL THESE OBJECTIONS RAISED BY T HE ASSESSEE . 6. SO WE ARE OF THE CONSIDERED VIEW THAT FOR COMPLETE ADJUDICATION OF CONTROVERSY AT HAND THE FILE IS REQUIRED TO REMIT BACK TO THE ASSESSING OFFICER. CONSEQUENTLY, THE CASE IS REMANDED BACK TO THE ASSESSING OFFICER TO DECIDE THE CASE AFRESH BY PROVIDING ADEQUATE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 7 . 1 1 .2017. S D / - S D / - ( N.K. SAINI ) ( KULDIP SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 7 / 1 1 /201 7 NARENDER COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE 1. DRAFT DICTATED ON 06 . 11 .2017 2. DRAFT PLACED BEFORE AUTHOR 06.11 .2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY PAGE 5 OF 5 SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 0 8 .1 1 .2017 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 0 8 .11.2017 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.