Executive Engineer Electrical Inspectorate, Hisar V. ITO WARD - (TDS), Hisar

ITA 752/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6084 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 119

Judgement Text

1 ITA No. 752/Del/2020 Executive Engineer Electrical IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 752/DEL/2020 (A.Y 2013-14) Executive Engineer Electrical Inspectorate Red Cross building, Hisar Haryana PAN No. RTKE00921E (APPELLANT) Vs. ITO Ward-(TDS) 2 nd Floor, Aayakar Bhawan, Sector-14, Hisar Haryana (RESPONDENT) ORDER PER YOGESH KUMAR US, JM This appeal is filed by the assessee against the order date d14/06/2019 passed by Commissioner of Income Tax, Hisar, for Assessment Year 2013-14. 2. Brief facts of the case are that, the assessee is a Government Company established under the Companies Act, 1956. During the Financial year 2012- 13 return of TDS on From No. 24 Q was filed belatedly by the Executive Engineer Electrical Inspectorate, Hisar, Haryana. As a result, proceedings u/s 200A of the Act was initiated, aggregate demand of Quarter 1,2 & 3 was raised at Rs. 55,860/- by the CPC, Ghaziabad. The appeal was filed before the CIT(A), by the assessee containing that, as per Circular No. 07/2014 dated 4 th March, Assessee by : Sh. Sahil Gupta, CA Department by: Sh. S. L. Anuragi, Sr. DR Date of Hearing 13.07.2022 Date of Pronouncement 18.07.2022 2 ITA No. 752/Del/2020 Executive Engineer Electrical 2016 was issued by the CBDT in exercising of power conferred u/s 119 of the Act extending the due date of 31/03/2014 for the Quarter 2 to 4 and 1-3 for the Financial Year 2012-13 and 2013-14 respectively. The Grounds of Appeal filed before the CIT(A) in Form No. 35 is as under:- “ Facts and circumstances of the case CPC has raised the demand in spite of extension of due date by the CBDT vie Circular No. 07/2014 dated 7 th March, 2014 which is contrary to the instructors so issued. 3. The Ld. CIT(A), vide its order dated 14/06/2019 has dismissed the appeal filed by the assessee. 4. We have heard the parties, perused the material on record and gave our thoughtful consideration. It can be seen from the Form No. 35 filed by the assessee before the CIT(A), “the assessee has specifically raised a ground that “CPC has raised the demand in spite of extension of due date by the CBDT Vide Circular No. 7/2014 dated 07 th March, 2014 which is contrary to the instruction was issued.” But the Ld. CIT(A) has never adjudicated the said Ground and the Appeal has been dismissed on making following observations:- The explanation tendered by the appellant is further not acceptable because filing of quarterly return statement of tax deduction) cannot be delayed on the pretext of ignorance as it has cascading effect on the deductee also. The entire mechanism of tax deduction works in an ecosystem where if the deductor fails to file the Statement Of tax deduction correctly and in time, the deductee does not get credit of tax paid since the entire system has been computerized. The charging of late fees has been incorporated into the Income Tax Act with a view that the deductors are forced to file their respective statement of tax deduction in time and accurately, so that due credit to the deductee would be given seamlessly. 3 ITA No. 752/Del/2020 Executive Engineer Electrical In the light of the above and keeping in view the aforesaid factual and legal position, I do not find any merit in the contention of appellant and the grounds of appeal are therefore dismissed. 5. In our considered opinion, the Ld. CIT(A)instead of adjudicating the grounds of Appeal, discussed on the several judicial pronouncements of Hon'ble High Court & Hon'ble Supreme Court, which is not at all relevant to the Grounds urged by the assessee, therefore, the Ld.CIT(A) has committed an error in not considering the Grounds of Appeal raised by the assessee. Therefore, we deem it fit to set aside the matter to the file of CIT(A) to adjudicate the Ground urged by the Assessee and pass the order in accordance with law after giving an opportunity of being heard to the assessee. Accordingly, Grounds of Appeal of the Assessee is allowed for statistical purpose. 6. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 18 th July, 2022. Sd/- Sd/- ( SHAMIM YAHYA ) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 18/07/2022 *R.N* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT 4 ITA No. 752/Del/2020 Executive Engineer Electrical ASSISTANT REGISTRAR ITAT NEW DELHI