Viraj Patil, Nashik V. Deputy Commissioner of Income-tax,(CPC), TDS, GHAZIABAD

ITA 711/PUN/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6938 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 17-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; TDS
• Section: 234E

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM आयकर अपील सं. / ITA Nos.710 to 713/PUN/2018 िनधाᭅरण वषᭅ / Assessment Years : 2013-14 & 2014-15 Viraj Patil, Plot No.D-14/15, MIDC, Satpur, Nashik-422007. PAN : ALXPP0400H .......अपीलाथᱮ / Appellant बनाम / V/s. Dy. CIT (CPC), TDS, Ghaziabad. ......ᮧ᭜यथᱮ / Respondent Assessee by : None Revenue by : Shri M. G. Jasnani, Shri S. P. Walimbe सुनवाई कᳱ तारीख / Date of Hearing : 06.12.2021 घोषणा कᳱ तारीख / Date of Pronouncement : 06.12.2021 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee directed against the common order of ld. Commissioner of Income Tax (Appeals)- 3, Nashik (‘CIT(A)’ for short) dated 19.01.2018 for the assessment years 2013-14 and 2014-15 respectively. 2. Since the identical facts and issues are involved in all the appeals, we proceed to dispose of the same by this common order. 3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.710/PUN/2018 are stated herein. 2 ITA Nos.710 to 713/PUN/2018 ITA No.710/PUN/2018 4. It was found by the Central Process Centre (TDS), the assessee had filed belated TDS return during the financial years 2013-14 and 2014-15. Accordingly, CPC (TDS) levied late fee @ 200 per day u/s 234E of the Income Tax Act, 1961 (‘the Act’) vide Intimation dated 28.06.2014. 5. Being aggrieved by levy of late fee u/s 234E of the Act, an appeal was preferred before the ld. CIT(A), who vide impugned order had dismissed the appeal in-limine without condoning the delay. 6. Being aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us. 7. When the matter was called on, none appeared on behalf of the assessee despite due service of notice. 8. We heard the ld. Sr. DR and carefully gone through the order of the ld. CIT(A). On perusal of the order of the ld. CIT(A), it would be clear that the ld. CIT(A) had disputed the claim of the appellant that the order of the Intimation was received by it as on 30.05.2017 as against the date of order as 23.12.2013. He, accordingly, presumed that there is a delay in filing the appeal by 4 years. But nothing is discernable from the order of the ld. CIT(A) that an opportunity was given to the appellant to explain the delay, if any, or not. In the circumstances, in the interest of justice the matter is remanded back to the file of the ld. CIT(A) to afford an opportunity of being heard to the assessee to explain the reasons for delay, if any, in filing appeal before the ld. CIT(A). If the ld. CIT(A) is satisfied with the reason given for the delay, he shall decide the matter on merits in accordance with law. Thus, the issue raised in grounds of appeal stands partly allowed for statistical purposes. 3 ITA Nos.710 to 713/PUN/2018 9. In the result, the appeal filed by the assessee in ITA No.710/PUN/2018 stands partly allowed for statistical purposes. ITA No.711 to 713/PUN/2018 10. As mentioned earlier, the facts and issues involved in all the appeals are identical, therefore, our decision in ITA No.710/PUN/2018 shall apply mutatis mutandis to the remaining appeals in ITA Nos.711 to 713/PUN/2018. Accordingly, the appeals of the assessee in ITA Nos.711 to 713/PUN/2018 are partly allowed for statistical purposes. 11. Resultantly, all the appeals of the assessee are partly allowed for statistical purposes. Order pronounced on this 06 th day of December, 2021. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) ᭠याियक सद᭭य/JUDICIAL MEMBER लेखा सद᭭य/ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 06 th December, 2021. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-3, Nashik. 4. The CCIT, Nashik. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.