Sh. Vipin Mahajan, New Delhi V. Addl.CIT, New Delhi

ITA 6603/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96958 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 03-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 12-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P CHANDREKAR
• Assessee Lawyers: SHA FIQ AHMED
• Section: 154; 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H , NEW DELHI BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A.NO. 6603 /DEL/20 1 3 A.Y. 200 8 - 09 SHRI VIPIN MAHAJAN 56, DOUBLE STOREY NEW RAJIDNER NAGAR NEW DELHI 110 060 PAN: AAKPM 3287 B VS. ACIT, RANGE 33 NEW DELHI (APPELLANT) (RESPONDENT) A PPELLANT BY : SH. SHA FIQ AHMED, C.A. RESPONDENT BY : SH. J.P.CHANDREKAR, SR. DR ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD.CIT(A) - XXVI, NEW DELHI DATED 12.03.2013 PERTAINING TO THE ASSESSMENT YEAR ( A.Y. ) 2008 - 09. THERE IS A DELAY OF 186 DAYS IN FILING THE APPEAL. THE ASSESSEE EXPLAINED THE DELAY BY SUBMITTING THAT SOON AFTER PASSING OF THE ORDER BY THE LD.CIT(A), THE ASSESSEE APPLIED FOR APPEAL EFFECT AND ALSO MOVED AN APPLICATION FOR RECTIFICATION U/S 154 OF THE INCOME TAX ACT, 1961 (THE ACT) ON 26.4.2013. THE ASSESSEE WANTED THE AMOUNT DISALLOWED U/S 40 (A) (IA) OF THE ACT , B E ALLOWED IN THE SUBSEQUENT A.Y. 2009 - 10, AS THIS IS THE YEAR OF PAYMENT. THOUGH THE ASSESSEE PURSUED FOR DISPOSAL OF THE AP PLICATION MADE U/S 154 OF THE ACT, THERE WAS A DELAY AND ULTIMATELY THE ASSESSING OFFICER (AO) REJECTED THE SAME ON 31.3.2013. IT WAS ONLY THEREAFTER THAT THE ASSESSEE PREFERRED THIS APPEAL AND HENCE THE DELAY. 2. ON PERUSAL OF THESE REASONS, WE HOLD THA T THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE IN FILING THE APPEAL ON TIME. THE ASSESSEE WAS ITA NO. 6603/DEL/2013 SH. VIPIN MAHAJAN, NEW DELHI A.Y. 2008 - 09 2 PURSUING HIS CASE BY FILING APPLICATION U/S 154 BEFORE THE A.O. AND THE DELAY WAS NOT DUE TO ANY CONSCIOUS OR DELIBERATE INACTION ON THE PART OF THE ASSE SSEE. THERE IS NO LACK OF BONAFIDES. THUS WE CONDONE THE DELAY AND ADMIT THE APPEAL. 3. THE SOLE GROUND OF APPEAL IS DISALLOWANCE U/S 40(A)(IA) OF THE ACT. THE ADMITTED FACT IS THAT, THE T.D.S. AMOUNTS IN QUESTION WERE DEPOSITED PRIOR TO FILING OF THE RETURN OF INCOME. THE TDS ON THE EXPENDITURE OF RS.16,47,910/ - BEING CONTRACT EXPENDITURE AND OF RS.360 BEING RENT EXPENDITURE, WAS DEPOSITED ON 7.4.2008, WELL BEFORE THE DUE DATE PRESCRIBED FOR FILING THE RETURN OF INCOME U/S 139 (1) OF THE ACT. ON THE ABOVE FACTS, THE DISALLOWANCE IN QUESTION HAS TO BE DELETED BY APPLYING THE DECISION OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT - VIII VS. NARESH KUMAR (2013) REPORTED IN 39 TAXMAN..COM 183 (DEL). 4. IN THE RESULT THE APPEAL OF THE ASSESSEE I S ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH AUGUST , 2015. SD/ - SD/ - [ G.C. GUPTA ] [J. SUDHAKAR REDDY] VICE PRESIDENT ACCOUNTANT MEMBER DT. THE 07 TH AUGUST, 2015 MANGA ITA NO. 6603/DEL/2013 SH. VIPIN MAHAJAN, NEW DELHI A.Y. 2008 - 09 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES