Ammunition Depot (Now 33 FAD Dappar C/o 56 APO), Dappar V. ACIT CPC (TDS), Vaishali

ITA 744/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8169 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; TDS
• Section: 234E; 200A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NOS. 744 TO 746/CHD/2018 / ASSESSMENT YEAR : 2015-16 AMMUNITION DEPOT, (NOW 33 FAD DAPPAR, C/O 56APO . VS THE ACIT, CCPC (TDS), VAISHALI. ./ PAN NO: PTLA12322C / APPELLANT / RESPONDENT ./ ITA NO. 747/CHD/2018 / ASSESSMENT YEAR : 2016-17 AMMUNITION DEPOT, (NOW 33 FAD DAPPAR, C/O 56APO . VS THE ACIT, CCPC (TDS), VAISHALI. ./ PAN NO: PTLA12322C / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI PARIKSHIT AGGARWAL,CA # ! ' / REVENUE BY : SHRI ABHISHEK PAL GARG, SR.DR $ % ! &/ DATE OF HEARING : 01.04.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 08.04.2019 )+/ ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE SINGLE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, CHANDIGARH [IN SHORT REFERR ED TO AS CIT(A)] DATED 20.02.2018 RELATING TO FINANCIAL YEA R 2014-15. ITAS 744 TO 747/CHD/2018 PAGE 2 OF 5 2. IT WAS POINTED OUT THAT THE ISSUE INVOLVED IN AL L THE APPEALS RELATED TO LEVY OF FEES U/S 234E OF THE INC OME TAX ACT,1961 ( IN SHORT REFERRED TO AS THE ACT) FOR D ELAY IN FILING OF TDS RETURNS. THAT SEPARATE INTIMATIONS I N THIS REGARD WERE SENT TO THE ASSESSEE U/S 200A OF THE AC T FOR DELAY IN DEPOSITING TDS RETURNS FOR DIFFERENT QUART ERS ,LEVYING THE FEE, AGAINST WHICH THE ASSESSEE HAD FI LED APPEAL TO LD. CIT(A) WHO HAD PASSED A SINGLE ORDER AGAINST THE LEVY OF FEE OF RS. 1,34,000/- U/S 234E OF THE A CT. THAT AGGRIEVED BY THE SAME, THE ASSESSEE IN TURN HAD FIL ED SEPARATE APPEALS PERTAINING TO EACH INTIMATION, IN WHICH FEE U/S 234E OF THE ACT WAS LEVIED ON THE ASSESSEE, RESULTING IN THE ABOVE CAPTIONED FOUR APPEALS. 3. SINCE THE ISSUE INVOLVED IN ALL THE APPEALS WAS COMMON, THEY WERE ALL TAKEN UP FOR HEARING AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON CONSOLIDATED ORDE R. 4. AT THE OUTSET ITSELF, IT WAS POINTED OUT THAT AL L THE APPEALS WERE TIME BARRED IN FILING BY 10 DAYS. AN APPLICATION REQUESTING CONDONATION OF DELAY IN FILI NG OF THE APPEALS WAS FILED BEFORE US DATED 17.12.2018 STATIN G THEREIN THE REASON FOR THE DELAY WAS THE FACT THAT THE ASSESSEE HAD TO FOLLOW THE PROCESS OF OBTAINING SAN CTION FROM HIGHER AUTHORITIES THROUGH PROPER CHANNEL. THE ENTIRE PROCESS WAS STATED IN ITS APPLICATION AS UNDER : THE DEPOT VIDE LETTER NO.802/INCOME TAX/EST DATED 22.03.2018, APPROACHED HEADQUARTERS PH & HP (I) SUB AREA TO TAK E UP A CASE WITH OFFICER INCHARGE, LEAGAL CELL, HQ PH &HP (I) S UB AREA C/O STN HQ CHANDIMANDIR FOR DETAILMENT OF A CENTRAL GOVERNM ENT STANDING COUNSEL (CGSC) FOR FILLING AN APPEAL IN THE OFFICE OF INCOME TAX APPELLATE TRIBUNAL, SEC-9A, KENDRIYA SADAN, CHANDIG ARH, HQ PH 85 ITAS 744 TO 747/CHD/2018 PAGE 3 OF 5 HP (I) SUB AREA VIDE LETTER NO. 1101/FP/LE/DV2 DT. 27.03.2018, DIRECTED THIS DEPOT TO LIASE WITH HQ WESTERN COMMAN D (FP) FOR THE SAME. THIS DEPOT APPROACHED, HQ WESTERN COMMAND FP BRANCH, VIDE LETTER NO. 802/INCOME TAX /EST DATED 04.04.201 8. FP BRANCH OF HQ WESTERN COMMAND FP BRANCH, VIDE LETTER NO.240 40/C/GS (FP) DTD.09.04.2018, DIRECTED THIS DEPOT TO PREPARE A STATEMENT OF CASE, ON THE SUBJECT. THIS DEPOT FORWARD THE STATEM ENT OF CASE THROUGH HQ PH & HP (I) SUB AREA, VIDE LETTER NO. 80 2/INCOME TAX /EST DATED 21.04.2018. HQ WESTERN COMMAND 9ORD0 VID E LETTER NO. 61161/PAY & ALLCES/48/OD-20 DATED.30.05. 2018, FORWARDED THE CASE TO INTEGRATED HQ OF MINISTRY OF DEFENSE (ARMY), NEW DELHI. IN THE MEANTIME, THIS DEPOT APPROACHED H IGHER HEADQUARTERS, TELEPHONICALLY OF FILE THE APPEAL, AS THE CASE WAS PENDING AT IHQ OF MOD (ARMY) NEW DELHI AND FILED AP PEAL ON 21.05.2018 IN THE OFFICE OF ITAT WHICH GONE DELAYED BY 10 DAYS. 5. ON GOING THROUGH THE CONTENTS OF THE APPLICATION SUPPORTED BY WAY OF AN AFFIDAVIT FILED BY THE COLON EL AJAY SHARMA, SENA MEDAL, S/O SHRI PREM KUMAR SHARMA, COMMANDANT, AMMUNITION DEPOT, DAPPAR, WE FIND THAT IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, TH E DELAY OF TEN DAYS HAS OCCURRED FOR REASONS BEYOND THE CON TROL OF THE ASSESSEE. THE DELAY IS, ACCORDINGLY, CONDONED. SAID ORDER WAS PRONOUNCED IN THE PRESENCE OF PARTIES IN THE OPEN COURT. THE PARTIES WERE, ACCORDINGLY, DIRECTED TO ARGUE THE APPEAL ON MERITS. 6. THE FACTS OF THE CASE ARE THAT THE ASSESSEE IN A LL THE IMPUGNED CASES HAD DELAYED FILING OF THE TDS RETURN S FOR VARIOUS QUARTERS OF FINANCIAL YEAR 2014-15, AS IS C ULLED OUT FROM THE ORDER OF THE LD. CIT(A), AND ACCORDINGLY, LATE FILING FEES U/S 234E OF THE ACT WAS LEVIED ON THE ASSESSEE IN THE INTIMATION MADE U/S 200A OF THE ACT. 7. THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD. CIT(A) WHO UPHELD THE ORDER OF THE AO STATING T HAT THERE WAS NO DISCRETION AVAILABLE WITH THE AO NOT TO LEVY THE SAID ITAS 744 TO 747/CHD/2018 PAGE 4 OF 5 FEES SINCE IT WAS A MANDATORY LEVY AND HENCE COULD NOT BE WAIVED. 8. BEFORE US, THE LD. COUNSEL FOR THE ASSESSEE CONT ENDED THAT THE TDS RETURNS WHICH WERE DELAYED, WERE IN RE LATION TO TAX DEDUCTED AT SOURCE PRIOR TO 01.06.2015. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN VIEW OF THIS FACT, NO FEE U/S 234E WAS LEVIABLE. THE LD. COUNSE L FOR THE ASSESSEE DREW SUPPORT FROM THE ORDER OF THE ITAT, PUNE BENCH IN THE CASE OF MEDICAL SUPERINTENDENT RURAL HOSPITAL,DOBI BK VS DCIT(TDS),GHAZIABAD(2018) 100 TAXMANN.COM 78(PUNE-TRIB) WHICH,IT WAS POINTED OUT ,HAD BEEN FOLLOWED BY THE ITAT, CHANDIGARH BENCH IN THE CASE OF JASBIR SINGH ANAND VS.ACIT,CPC(TDS) IN ITA NO.183- 185/CHD/2018 DATED 08/03/19.COPIES OF BOTH THE ORDE RS WERE PLACED BEFORE US. THE LD. COUNSEL FOR THE ASSE SSEE, THEREFORE, CONTENDED THAT IN VIEW OF THE SAID DECIS IONS, WHICH WOULD APPLY TO THE FACTS OF THE PRESENT CASE ALSO, NO FEE U/S 234E WAS LEVIABLE ON THE ASSESSEE. 8. THE LD. DR ON THE OTHER HAND POINTED OUT THAT TH IS CONTENTION WAS RAISED FOR THE FIRST TIME BY THE ASS ESSEE BEFORE US AND THE FACTS NEEDED TO BE VERIFIED. HE T HEREFORE PLEADED THAT THE APPEALS BE RESTORED BACK TO THE A. O FOR VERIFICATION OF FACTS AND ADJUDICATION THEREAFTER I N ACCORDANCE WITH LAW. 9. IN VIEW OF THE SAME, WE RESTORE THE ISSUE BACK TO THE A.O TO VERIFY THE FACTS OF THE CASE AND THEREAFTER DECIDE THE ISSUE IN ACCORDANCE WITH LAW. WE MAY ADD THAT THE ITAS 744 TO 747/CHD/2018 PAGE 5 OF 5 ASSESSEE BE GIVEN DUE OPPORTUNITY OF HEARING IN THI S REGARD. 10. IN THE RESULT ALL THE APPEALS OF THE ASSESSEE A RE THEREFORE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH APRIL,2019. SD/- SD/- ( ! ) ( $ % & ' ( ) (DIVA SINGH) (ANNA PURNA GUPTA) ' #/ JUDICIAL MEMBER )* #/ ACCOUNTANT MEMBER POONAM (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR