Shri Tej Pal Gupta, Panchkula V. ITO (TDS), Panchkula

ITA 729/CHANDI/2012

• Counselvise Citation: 72921514 RSA 2012
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANNA
• Assessee Lawyers: KRISHAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER ITA NO. 729/CHD/2012 (ASSESSMENT YEAR : 2009-10) SH.TEJ PAL GUPTA, VS. THE INCOME TAX OFFICER(TDS ), H.NO.234, SECTOR 31, PANCHKULA. PANCHKULA. PAN: RTKT02148G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KRISHAN RESPONDENT BY : SHRI ASHOK KHANNA, DR DATE OF HEARING : 01.10.2012 DATE OF PRONOUNCEMENT : 17.10.2012 O R D E R PER SUSHMA CHOWLA, J.M, : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), PANCHKULA DAT ED 17.05.2012 RELATING TO ASSESSMENT YEAR 2009-10 AGAINST PENALTY LEVIED UNDER SECTION 272B OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ). 2. THE ONLY ISSUE RAISED IN THE PRESENT APPEAL VIDE GROUND NO.1 READS AS UNDER: 1. THAT THE LD. CIT(A) IS NOT JUSTIFIED IN CONFIRM ING THE PENALTY U/S 272-B OF THE I.T ACT AMOUNTING TO RS.10,000/-. 3. THE ONLY ISSUE RAISED IN THE PRESENT IS AGAINST PENALTY LEVIED UNDER SECTION 272B OF THE ACT AMOUNTING TO RS.10,000/-. 4. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E DURING THE YEAR UNDER CONSIDERATION HAD FILED THE TDS QUARTERLY STA TEMENT FOR THE FINANCIAL YEAR 2008-09 IN FORM NO. 26Q ON 24.9.2009 . THE ASSESSING 2 OFFICER ON THE SCRUTINY OF THE SAID E-TDS RETURN NO TED THAT THE PAN NUMBERS OF SIX DEDUCTEES WERE FOUND TO BE INVALID. THE ASSESSING OFFICER ISSUED SHOW CAUSE NOTICE TO THE ASSESSEE. H OWEVER, AS NO RESPONSE WAS RECEIVED FROM THE ASSESSEE, PENALTY U/ S 272B OF THE ACT WAS LEVIED AT RS.10,000/-. BEFORE THE CIT(A), THE CONTENTION OF THE LD. AR FOR THE ASSESSEE WAS THAT IT HAD FILED ITS QUART ERLY TDS RETURN AND DEPOSITED TAXES AND HAD REASONABLE CAUSE FOR NOT S UBMITTING THE REQUISITE DETAILS. THE CIT (APPEALS) NOTED THAT DE FAULT WAS IN THE CASE OF ONE DEDUCTEE. THE CIT(A) UPHELD THE LEVY OF PEN ALTY U/S 272B OF THE ACT. 5. ON PERUSAL OF THE RECORD, WE FIND THAT THE ISSUE RAISED IN THE PRESENT APPEAL IS AGAINST LEVY OF PENALTY UNDER SEC TION 272B OF THE ACT. PENALTY U/S 272B OF THE ACT IS LEVIABLE IN ALL SUCH CASES WHERE THE ASSESSEE HAS FAILED TO COMPLY WITH THE PROVISIONS O F SECTION 139A(2) OF THE ACT. IN THE FACTS OF THE PRESENT CASE, THE ASS ESSEE HAD E-FILED ITS QUARTERLY TDS RETURN FOR THE FINANCIAL YEAR 2008-09 ON 24.9.2009. IN THE SAID TDS RETURN, IT HAD REFLECTED INFORMATION IN RE SPECT OF DEDUCTEES. HOWEVER, PAN NUMBERS OF SIX DEDUCTEES FURNISHED BY THE ASSESSEE WERE FOUND TO BE INCORRECT. THE ASSESSEE FAILED TO FUR NISH THE REQUISITE INFORMATION BEFORE THE ASSESSING OFFICER. HOWEVER, THE CIT (APPEALS) OBSERVES VIDE PARA 5.1 AS UNDER: 5.1 MISSING/INVALID PAN REPORT WAS OBTAINED FROM ITO(TDS) AS ON 16.05.2012 WHICH SHOWS 1 PAN OF DEDUCTEES NAMELY SH.DHEERAJ GOYAL UNDER MISSING/INVALID PAN CATEGORY. 6. IN THE ABOVE SAID FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT WHERE THE ASSESSEE HAS FAILED TO FURNISH THE PAN NUMBER OF ONE OF THE DEDUCTTES, THE ASSESSEE HAS DEFAULTED AN D IS EXIGIBLE TO LEVY 3 OF PENALTY UNDER SECTION 272B OF THE ACT. THE ASSE SSEE HAS FAILED TO ESTABLISH ITS CASE OF REASONABLE CAUSE FOR THE FAIL URE TO FURNISH THE CORRECT PAN NUMBER OF ONE OF THE DEDUCTEES. UPHOLD ING THE ORDER OF THE CIT (APPEALS) WE DISMISS GROUND OF APPEAL RAISED BY THE ASSESSEE. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DAY OF OCTOBER, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH OCTOBER, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4