Executive Officer, Ghazipur V. JT,CIT(TDS), Allahabad

ITA 580/ALLD/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9611 (ITAT-ALLAHABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 18-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK
• Assessee Lawyers: S K YOGESHWAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD, JUDICIAL MEMBER ITA NOS. 578 TO 582/ALLD/2014 ASSESSMENT YEARS.2008-09 TO 2012-13 EXECUTIVE OFFICER ZILA PANCHAYAT, KUTCHERY GHAZIPUR UTTAR PRADESH PAN/TAN:-ALDZO0071B VS. JCIT (TDS) ALLAHABAD RANGE ALLAHABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. K. YOGESHWAR REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 30.04.2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER D. KARUNAKARA RAO, AM: THERE ARE FIVE APPEALS UNDER CONSIDERATION FILED B Y THE ASSESSEE, AGAINST THE COMMON ORDER OF THE LD. CIT(A) ALLAHABAD, DATED 10. 07.2014 THE A.YS. 2008-09 TO 2012-13. THE ISSUE RAISED IN ALL THESE APPEALS RELA TE TO LEVY OF PENALTY U/S 272A(2)(K) OF THE ACT. 2. THIS IS THE CASE WHERE ASSESSEE DEDUCTED INCOME TAX PAID TO CONTRACTORS AND THE TDS SO COLLECTED DEPOSITED IN THE ACCOUNT OF CE NTRAL GOVERNMENT IN TIME. THE DEFAULT OF THE ASSESSEE IS THE LATE FILING OF QUART ERLY RETURNS ELECTRONICALLY AND THE SAME IS DUE TO IGNORANCE OF TECHNICAL KNOWLEDGE, LA CK OF INTEREST INFRASTRUCTURE SUPPORT AT GHAZIPUR. IT IS THE PRAYER OF THE ASSESS EE THIS IS THE FIRST TIME DEFAULT AND SEEKS LENIENT APPROACH AND DELAYED THE PENALTY LEVI ED BY THE AO AND CONFIRMED BY THE LD. CIT(A). 3. ON HEARING, THE LD. DR FOR THE REVENUE, WE FIND THAT THERE IS NO DISPUTE ON THE FACTS THAT IT IS THE FIRST TIME DEFAULT AND, OT HWERWISE THE ASSESSEE IS REGULAR IN FURNISHING THE STATEMENTS IN THE SUBSEQUENT ASSESSM ENT YEARS. THIS IS KNOWN TRUTH THAT THERE ARE INFRASTRUCTURAL PROBLEMS RELATING TO INTERNET, MAN POWER ETC. ELECTRICITY ITA NOS. 578 TO 582/ALLD/2014 ASSESSMENT YEARS.2008-09 TO 2012-13 2 IS NOT CONTINUOUS AVAILABLE IN THE SAID LOCATIONS. CONSIDERING THE FACTS OF THE PRESENT CASE, WE ARE OF THE OPINION THIS IS NOT A FIT CASE LEVY OF PENALTY IN THESE TWO APPEALS. ACCORDINGLY, GROUND RAISED BY THE ASSESSEE IN ALL T HESE APPEALS ARE ALLOWED. 4. IN THE RESULT, ALL APPEALS FILED BY THE ASSESSEE ARE ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL, 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 30.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, ALLAHABAD THE CIT(A) CONCERNED, ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR, ITAT, ALLAHABAD.