Chhaganlal Khatri , Bangalore V. The Assistant Commissioner of Income Tax CPC TDS , Ghaziabad

ITA 55/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8211 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKAS SURYAVAMSHI
• Keywords: Opportunity of being heard; Revised return; TDS
• Section: 54; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BENGALURU BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO S . 54 & 55 / BANG/201 9 (ASSESSMENT YEAR : 2013 - 14 ) SHRI CHHAGANLAL KHATRI, C/O ANMOL JEWELLERS, NO.27, SRI KRISHNA COMPLEX, 2 ND FLOOR, 1 ST CROSS, OPP. CT STREET, MALLIKARJINAPPA LANE, BENGALURU. PAN:ADLPC 4447 M VS. APPELLANT ASST. COMMISSIONER OF INCOME - TAX, CPC - TDS, GHAZIABAD. RESPONDENT APPELLANT BY : SMT.SUMAN LUNKAR, CA. RESPONDENT BY : SHRI VIKAS SURYAVAMSHI, ADDL.CIT(DR) DATE OF HEARING: 11 /0 7 /2019 DATE OF PRONOUNCEMENT: 17 /0 7 /2019 O R D E R PER N.V. VASUDEVAN, VP: THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST TWO ORDERS, BOTH DATED 21/8/2018 OF THE CIT(A)-3, BENGALURU, RELATING TO ASSESSMENT YEAR 2013-14. 2. THE AO PASSED ORDERS US/ 200A OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT] LEVYING LATE FILING FEE U/S 234E OF THE ACT ON QUARTERLY E-TDS RETURNS IN FORM 24Q AND 26Q FOR THE FOURTH QUARTER OF FINANCIAL YEAR 2012-13. 3. THE ASSESSEE PREFERRED TWO APPEALS AGAINST THE AFORESAID ORDERS BEFORE THE CIT(A). THERE WAS, HOWEVER, A DELAY OF 416 DAYS IN FILING E-TDS RETURN IN FORM 26Q FOR THE 4 TH QUARTER FOR FINANCIAL ITA NOS.54 & 55/BANG/2019 PAGE 2 OF 3 YEAR 2012-13 AND 464 DAYS IN FILING E-TDS RETURN IN FORM 26Q FOR THE 4 TH QUARTER OF FINANCIAL YEAR 2012-13. THE CIT(A) DID NOT ACCEPT THE EXPLANATION OF THE ASSESSEE WITH REGARD TO DELAY IN FILING THE APPEAL AND HE ACCORDINGLY DISMISSED THE APPEAL OF THE ASSESSEE AS UNADMITTED. AGAINST AFORESAID ORDERS OF THE CIT(A), THE ASSESSEE HAS PREFERRED PRESENT APPEALS BEFORE THE TRIBUNAL. 4. THE LEARNED COUNSEL FOR ASSESSEE FILED BEFORE AN AFFIDAVIT OF THE ASSESSEE WHEREIN THE ASSESSEE HAS EXPLAINED THAT THE DELAY IN FILING APPEALS BEFORE THE CIT(A) WAS DUE TO THE FACT THAT ONE MR.RAMAKRISHNAN EX-ACCOUNTANT OF THE ASSESSEE LEFT JOB ON 15/12/2016 WITHOUT INFORMING EITHER THE AUDITORS OR THE MANAGEMENT. AS A RESULT, THE DEMANDS ARISING OUT OF IMPUGNED ORDER OF THE AO WERE NOT BROUGHT TO THE ATTENTION OF THE ASSESSEE. IT WAS ONLY WHEN THE REVISED RETURN WAS FILED FOR ASSESSMENT YEAR 2013-14 THAT THE EARLIER DEMAND U/S 234E OF THE ACT CAME TO THE NOTICE OF THE ASSESSEE. THEREAFTER, PAPERS WERE SEARCHED AND APPEALS WERE FILED IMMEDIATELY BEFORE THE CIT(A). 5. WE HAVE CONSIDERED THE REASONS GIVEN THERE FOR THE DELAY IN FILING APPEAL AND ARE SATISFIED THAT THE DELAY IN FILING APPEALS BEFORE THE CIT(A) WAS DUE TO REASONABLE AND SUFFICIENT CAUSE. WE, THEREFORE, CONDONE THE DELAY IN FILING APPEALS BEFORE THE CIT(A) AND REMAND THE ISSUE OF LIABILITY U/S 234E OF THE ACT TO THE CIT(A) FOR FRESH CONSIDERATION IN ACCORDANCE WITH LAW AFTER AFFORDING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. ITA NOS.54 & 55/BANG/2019 PAGE 3 OF 3 6. THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2019. SD/ - SD/ - ( JASON P BOAZ ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT PLACE : BENGALURU DATED : 17/07/2019 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE