SYNCOM FORMULATION (INDIA) LTD, MUMBAI V. ITO (TDS) 3(3), MUMBAI

ITA 7674/MUM/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0074 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 21-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 24-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR A K NAYAK
• Assessee Lawyers: R C JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.7674,7675 & 7676/MUM/2014 (ASSESSMENT YEAR 2006-07, 2008-09 & 2009-10) SYNCOM FORMULATION (INDIA) LTD. 7, NIRAJ INDUSTRIAL ESTATE, OFF. MAHAKALI CAVES, ANDHERI, MUMBAI 400 093 PAN:AAFCS 6794R ...... APPELLANT VS. ADDL.COMM OF INCOME TAX (TDS), RANGE -3, MUMBAI .... RESPON DENT APPELLANT BY : SHRI R.C.JAIN RESPONDENT BY : DR.A.K.NAYAK DATE OF HEARING : 21/06/2017 DATE OF PRONOUNCEMENT : 21/06/2017 ORDER PER G.S.PANNU,A.M: THE CAPTIONED ARE THREE APPEALS ARE DIRECTED AGAIN ST THE ORDER OF THE CIT(A) -14, MUMBAI OF EVEN DATE, WHEREBY PENALTY UN DER SECTION 272A(2)(K) OF THE ACT HAVE BEEN SUSTAINED FOR LATE SUBMISSION OF QUARTERLY TDS RETURNS IN THE FINANCIAL YEARS 2005-06, 2007-08 AND 2008-09 . 2. AT THE TIME OF HEARING, THE ONLY PLEA OF THE ASS ESSEE WAS THAT THE MATTER BE RESTORED BACK TO THE FILE OF CIT(A) AS AS SESSEE COULD NOT PUT IN APPEARANCE BEFORE THE CIT(A) ON THE APPOINTED DATE OF HEARING AND THE APPEALS HAVE BEEN DISMISSED EX-PARTE. THE LD. REPR ESENTATIVE FOR THE 2 ITA NO.343/MUM/2014 (ASSESSMENT YEAR 2010-11) ASSESSEE POINTED OUT THAT IN THE CASE OF THE ASSESS EE ITSELF THE CIT(A) HAS DELETED SIMILAR PENALTY LEVIED IN FINANCIAL YEAR 20 06-07 AND IN THAT REGARD HE FURNISHED AN ORDER OF THE CIT(A) DATED 10/03/2014. 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT OPPO SED THE PLEA OF THE ASSESSEE FOR REMANDING THE MATTER BACK TO THE FILE OF CIT(A) TO BE ADJUDICATED AFRESH ON MERITS. 4. HAVING CONSIDERED THE RIVAL STANDS, WE FIND THAT THE CIT(A) HAS DISMISSED THE APPEAL PRIMARILY NOTICING NON-APPEARA NCE BY THE ASSESSEE AND HAS NOT CONSIDERED THE MERITS OF THE CASE. THE LD. REPRESENTATIVE FOR THE ASSESSEE HAD CANVASSED BEFORE US THAT THE NON-APPE ARANCE BEFORE THE CIT(A) ON THE APPOINTED DATE OF HEARING WAS ON ACCO UNT OF CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE AND, THEREFORE, IN THE INTEREST OF JUSTICE THE MATTER BE SENT BACK TO THE CIT(A) FOR ADJUDICAT ION AFRESH. IN THE ABSENCE OF ANY CHALLENGE TO THE BONAFIDES OF THE PLEA CANVA SSED BEFORE US, WE DEEM IT FIT AND PROPER TO SET-ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR ADJUDICATION AFRESH. NEEDLESS TO MENTION, THE CIT(A) SHALL PROVIDE A REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND THEREAFTER DECIDE THE MATTER AFRESH AS PER LAW. 5. IN THE RESULT, THE CAPTIONED APPEALS ARE ALLOWED , AS ABOVE. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF HEARING ON 21/06/2017. SD/- SD/- (PAWAN SINGH) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT EMBER MUMBAI, DATED 21/06/2017 VM , SR. PS 3 ITA NO.343/MUM/2014 (ASSESSMENT YEAR 2010-11) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A)- 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI 4 ITA NO.343/MUM/2014 (ASSESSMENT YEAR 2010-11) DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 21/06/2017 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 21/06/2017 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/A M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER