S.B.I Accounts & Admin Office, Kanpur V. DY. Commissioner of Income Tax (TDS), Kanpur

ITA 74/LKW/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3622 (ITAT-LUCKNOW)
• Duration Of Justice: 5 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 24-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARISH GIDWANI
• Assessee Lawyers: PRADEEP MEHROTRA
• Keywords: Opportunity of being heard; TDS

Judgement Text

I.T.A. No.75 & 75/Lkw/2017 Assessment Year:2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.74/Lkw/2017 Assessment Year:2013-14 State Bank of India, Accounts & Admin Office, Main Branch, Kanpur. PAN:KNPSO2142A Vs. Dy.C.I.T. (TDS), Kanpur. (Appellant) (Respondent) I.T.A. No.75/Lkw/2017 Assessment Year:2013-14 State Bank of India, HR Section, Admin Office, Main Branch, Kanpur. PAN:KNPSO2318B Vs. Dy.C.I.T. (TDS), Kanpur. (Appellant) (Respondent) O R D E R PER BENCH: These are appeals filed by two different assessees against separate orders of learned CIT(A) dated 09/11/2016. Appellant by Shri Pradeep Mehrotra, Advocate Respondent by Shri Harish Gidwani, D.R. Date of hearing 07/04/2022 Date of pronouncement 27/04/2022 I.T.A. No.75 & 75/Lkw/2017 Assessment Year:2013-14 2 2. These appeals have been dismissed by learned CIT(A) by holding that these appeals were filed beyond the statutory period of 30 days as prescribed u/s 249 of the I.T. Act. The learned CIT(A), while dismissing the appeals, has held that one of the counsel of the assessee had explained the reason for delay being illness of his wife whereas another counsel claimed that the delay had occurred due to the fact that the papers were got mixed in his office. However, we find that the delay as noted by learned CIT(A) is of five days which is not a significant delay and learned CIT(A) should have decided the appeals on merits instead of dismissing the same in limine. Therefore, we deem it appropriate to remit these appeals to learned CIT(A) with the direction to decide the appeals after affording reasonable opportunity of being heard to the assessee and in accordance with law. 3. In the result, both the appeals are allowed for statistical purposes. (Order pronounced in the open court on 27/04/2022) Sd/. Sd/. ( A. D. JAIN ) ( T. S. KAPOOR ) Vice President Accountant Member Dated:27/04/2022 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow Assistant Registrar