Shri Ashish Gulwani, Kota V. Deputy Commissioner of Income Tax, CPC-TDS, , Ghaziabad

ITA 729/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5933 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANMOHAN KANDPAL ACIT DHK
• Assessee Lawyers: DEWANG GARGIEYA
• Keywords: TDS; Set aside
• Section: 200A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA , ACCOUNTANT MEMBER VK;DJ VIHY LA -@ ITA NO. 729/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 ASHISH GUWALANI, 24A, BANKERS COLONY, GUMANPURA, KOTA. CUKE VS. D.C.I.T., CPC-TDS, GHAZIABAD. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AIXPG 6895 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI DEWANG GARGIEYA (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI MANMOHAN KANDPAL (ACIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/11/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/11/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER OF LD.CIT(A), KOTA DATED 19/02/2018 FOR THE A.Y. 2014-15 IN THE MATTER OF ORDER PASSED U/S 200A OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. IN THIS APPEAL, THE ASSESSEE IS BASICALLY AGGRIEVED FOR PASSING EX PARTE ORDER BY THE LD. CIT(A) WITHOUT GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE WHEREIN THE LD. CIT(A) HAS CONFIRMED INTEREST ON LATE DEPOSIT AND LATE FILING FEE. ITA 729/JP/2018 ASHISH GUWALANI VS DCIT 2 3. IT WAS SUBMITTED BY THE LD. AR THAT THE INTEREST LEVIED AND THE LATE FILING FEES WAS CONTRARY TO THE PROVISIONS OF LAW. LD. AR ALSO SUBMITTED THAT THE ASSESSEE WAS LIVING IN MUMBAI (MAHARASTRA) WHEREAS TAX CONSULTANT WAS RESIDING AT KOTA (RAJASTHAN) ACCORDINGLY NOTICE ISSUED BY THE LD. CIT(A) FIXING THE DATE OF HEARING COULD NOT BE SERVED ON THE ASSESSEE. PROPER OPPORTUNITY OF HEARING WAS NOT GIVEN BY THE LD. CIT(A) TO THE ASSESSEE BEFORE DISMISSING THE ASSESSEES APPEAL. 4. ON THE OTHER HAND, THE LD DR HAS RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. I HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND FROM THE RECORD THAT THE ASSESSEE WAS RESIDING OUTSIDE JAIPUR WHEREAS TAX CONSULTANT OF THE ASSESSEE WAS RESIDING AT KOTA. NOTICE ISSUE BY THE LD. CIT(A) FIXING THE DATE OF HEARING COULD NOT BE SERVED ON THE ASSESSEE. CONSIDERING THE AFFIDAVIT FILED BY THE ASSESSEE AND IN THE SUBSTANTIAL INTEREST OF JUSTICE, I SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIM FOR DECIDING THE ISSUE AFRESH BY GIVING DUE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM THE DATE OF RECEIPT OF THIS ORDER. I DIRECT ACCORDINGLY. ITA 729/JP/2018 ASHISH GUWALANI VS DCIT 3 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2019 SD/- JES'K LH 'KEKZ ( RAMESH C SHARMA ) YS[KK LNL; @ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21 ST NOVEMBER, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI ASHISH GUWALANI, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE D.C.I.T., CPC-TDS, GHAZIABAD. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 729/JP/2018) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR