Tanalur Service Co-op Bank Ltd, Malappuram V. The ACIT, Ghaziabad

ITA 67/COCH/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9146 (ITAT-COCHIN)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 16-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George Mathan, JM & Shri B.R. Baskaran, AM ITA Nos. 60 to 68/Coch/2021 (Assessment Years: 2013-14 to 2015-16) M/s. Tanalur Service Co-op. Bank Ltd. Tanalur P.O. Malapuram 676307 Vs. ACIT, CPC -TDS Ghaziabad PAN – AADAT8161F Appellant Respondent Appellant by: Shri Amaljith P.J., CA Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Hearing: 09.02.2022 Date of Pronouncement: 09.02.2022 O R D E R Per: George Mathan, JM These are appeals filed by the assessee against the orders of the learned CIT(A), National Faceless Appeal Centre, Delhi dated 03.04.2021 in ITA No. 60/Coch/2021 to ITA No. 68/Coch/2021 for assessment years 2013-14 to 2015-16. 2. Shri Amaljith P.J., CA appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue. 3. At the outset the learned A.R. of the assessee submitted that the appeals of the assessee have been dismissed in limini on account of delay in filing the appeals. It was further submitted the delay was because the orders of the assessing authority levying late fee under Section 234E of the Income Tax Act, 1961 was not served on the assessee. It was the submission of the learned A.R. that the assessee has no objection if the delay is condoned and the issue is restored to the file of the learned CIT(A) for readjudication. ITA Nos. 60 to 68/Coch/2021 M/s. Tanalur Service Co-op. Bank Ltd. 2 4. In reply the learned D.R. did not raise any serious objection in restoring the matter to the learned CIT(A) for adjudication on merits after condonation of delay. Apropos para 3.3 of the order of learned CIT(A) the reason for delay is seen to have been brought before the learned CIT(A). The learned CIT(A) has dismissed the appeals on the ground that the intimation was sent on two e-mail IDs. However, the claim of the assessee cannot be outrightly rejected. Assessees would normally respond to the levy. Further even on merits the issue is found to be in favour of the assessee. In these circumstances when technicality is pitted against merits technicality must step back. We are of the view that the delay in filing the appeals should be condoned and the issue decided on merits. 5. The CIT(A) has not decided the issue on merits. Hence the issue in these appeals are restored to the file of CIT(A) for adjudication on merits. 6. In the result, the appeals filed by the assessee are partly allowed for statistical purposes. Dictated and pronounced in the open Court on 9 th February, 2022. Sd/- Sd/- (B.R. Baskaran) (George Mathan) Accountant Member Judicial Member Cochin, Dated: 9 th February, 2022 Copy to: 1. The Appellant 2. The Respondent 3. The CIT(A) - concerned 4. The CIT - concerned 5. The DR, ITAT, Cochin 6. Guard File By Order //True Copy// Assistant Registrar ITAT, Cochin n.p.