Confed District Office, Yamunanagar V. ITO (TDS), Panchkula

ITA 507/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81046 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-11-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Revised return

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 507/CHD/2013 ASSESSMENT YEAR: 2009-10 CONFED DISTRICT OFFICE, V THE ITO (TDS), SONDHI STREET, PANCHKULA. YAMUNA NAGAR. PAN: RTKCO1929E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SI NGH RESPONDENT BY : SHRI S.K.MITTAL DATE OF HEARING : 20.11.2014 DATE OF PRONOUNCEMENT : 21.11.2014 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORD ER OF LD. CIT(APPEALS) KARNAL DATED 22.01.2013 FOR ASSESSMENT YEAR 2009-10 (FINANCIAL YEAR 2008-09) CHALLENGING THE LE VY OF PENALTY UNDER SECTION 272B OF THE INCOME TAX ACT. 2. THE APPEAL IS TIME BARRED BY SEVEN DAYS. ASSESS EE'S COUNSEL EXPLAINED THAT APPEAL PAPERS WERE SENT ON T IME THROUGH POST. AFFIDAVIT OF THE ASSESSEE IS FILED. THERE IS NO SERIOUS CHALLENGE BY THE REVENUE, THEREFORE CONSIDE RING EXPLANATION OF THE ASSESSEE, DELAY IN FILING THE AP PEAL IS CONDONED. 2 3. THE BRIEF FACTS ARE THAT ON PROCESSING THE TDS R ETURN FILED BY THE ASSESSEE ON SYSTEM, IT WAS NOTED BY THE INCO ME TAX OFFICER (TDS) FOR THE QUARTERLY RETURN IN FORM NO. 26Q FILED ON 16.06.2009 THAT 101 OUT OF 158 PANS SPECIFIED IN TH E RETURN ARE INVALID/MISSING, FOR THE QUARTERLY RETURN FILED IN FORM NO. 26Q FILED ON 17.10.2008 THAT 5 OUT OF 17 PANS SPECIFIED IN THE RETURN WERE INVALID/MISSING. THE ASSESSEE WAS CONF RONTED WITH THESE FACTS. IN THE ABSENCE OF ANY REPRESENTATION F ROM THE SIDE OF THE ASSESSEE, THE ASSESSING OFFICER LEVIED THE P ENALTY UNDER SECTION 272B OF THE ACT. THE ASSESSEE SUBMITTED BE FORE LD. CIT(APPEALS) THAT IT HAS ALREADY FILED REVISED RETU RN AND ALL THE PAN NUMBERS IN THE RETURN WERE REVISED. THE LD. CI T(APPEALS), HOWEVER, DID NOT ACCEPT CONTENTION OF THE ASSESSEE AND DISMISSED THE APPEAL OF THE ASSESSEE. 4. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT MATTER REQUIRES RE-CONSIDERATION AT THE L EVEL OF THE ASSESSING OFFICER. SINCE THE ASSESSEE HAS CORRECTE D THE PANS BY FILING REVISED RETURN, THEREFORE ONE MORE CHANCE COULD BE GIVEN TO THE ASSESSING OFFICER TO VERIFY THESE FACT S FROM RECORD. ASSESSEE'S COUNSEL HAS PLACED RELIANCE UPON THE ORD ER OF ITAT CHANDIGARH IN THE CASE OF ASHOK KUMAR ARUN KUMAR GO EL VS ITO IN ITA NOS. 564 TO 567/CHD/2014 DATED 10.09.201 4 IN WHICH THE MATTER WAS REMANDED TO THE ASSESSING OFFI CER FOR VERIFICATION. 5. IN VIEW OF THESE FACTS, WE SET ASIDE THE ORDERS OF AUTHORITIES BELOW AND RESTORE THE MATTER IN ISSUE T O THE FILE OF ASSESSING OFFICER WITH DIRECTION TO RE-DECIDE THIS ISSUE IN THE 3 LIGHT OF THE REVISED RETURN FILED BY THE ASSESSEE C ORRECTING THE PAN NUMBERS IN THE RETURN FOR TDS. THE ASSESSING O FFICER SHALL GIVEN REASONABLE SUFFICIENT OPPORTUNITY OF BE ING HEARD TO THE ASSESSEE. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER,2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST NOVEMBER,2014. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH