SURAJ MINING (GRANITE) PVT. LTD., Jaipur V. JCIT (TDS), Jaipur

ITA 77/JPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7950 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 23-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT LD DR DHK
• Keywords: TDS
• Section: 205

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S SMC, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM VK;DJ VIHY LA-@ ITA NO. 77/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 M/S. SURAJ MINING (GRANITE) PVT. LTD, 205 UPASANA APARTMENT, BIHARI MAARG, BANI PARK, JAIPUR V S. J.C.I.T (TDS), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: A A DCS3719A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 78/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2011-12 M/S. SURAJ EXPORT 205 UPASANA APARTMENT, BIHARI MAARG, BANI PARK, JAIPUR VS. I.T.O,TDS-1, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAFFS8790Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI RAJEEV SOGANI, CA, SMT. SIBANGI SAMDHANI, LD.ARS JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA, JCIT, LD.DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15/04/2019 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 23/04/2019 VKNS'K@ ORDER THESE ARE THE APPEALS FILED BY THE RESPECTIVE ASSE SSEE AGAINST THE SEPARATE ORDERS OF LD.CIT(A)-35, JAIPUR DATED 05/10 /2016 AND 03/10/2016 FOR THE A.Y. 2011-12 IN THE MATTER OF IMPOSITION OF PENALTY (OF RS.1,14,800/- & RS.78,968/-) U/S. 272A(2)(K) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). ITA NO. 77/JP/2017 M/S. SURAJ MINING(GRANITE)P.LTD ITA NO. 78/JP//2017 M/S. SURAJ EXPORT 2 2. IN THESE APPEALS, THE ASSESSEE IS AGGRIEVED AGAI NST THE EX- PARTE ORDERS PASSED BY THE LD. CIT(A) WITHOUT GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. 3. RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PER USED. FROM THE RECORD I FOUND THAT THE AO HAD LEVIED PENALTY(IES) FOR DELAY IN FILING E- TDS RETURN BY INVOKING PROVISIONS OF SECTION 272A(2 ) OF THE I.T ACT, 1961. 4. BY THE IMPUGNED ORDERS OF THE LD. CIT(A), THE LD .CIT(A) DISMISSED THE APPEALS OF ASSESSEE BY OBSERVING THAT THERE WAS NO COMPLIANCE OF THE ASSESSEE. THE LD. AR BEFORE ME PLACED ON RECORD AN AFFIDAVIT EXPLAINING THE REASONS FOR NON-APPEARANCE OF ASSESSEE BEFORE THE LD. CIT(A). AFTER GOING THROUGH THE SAID AFFIDAVIT AND REASONS FOR NO N-APPEARANCE, I AM SATISFIED THAT THERE ARE SUFFICIENT REASONS IN NON- APPEARANCE BEFORE THE LD.CIT(A). THEREFORE, IN THE SUBSTANTIAL INTERTEST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DECID ING THE MATTER/APPEALS AFRESH ON MERITS/MATERIAL AVAILABLE ON RECORD, AFT ER GIVING DUE OPPORTUNITY OF HEARING TO ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 60 DAYS FROM TH E RECEIPT OF THIS TRIBUNAL ORDER. WE DIRECT ACCORDINGLY. ITA NO. 77/JP/2017 M/S. SURAJ MINING(GRANITE)P.LTD ITA NO. 78/JP//2017 M/S. SURAJ EXPORT 3 5. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD APRIL, 2019. JES'K LH 'KEKZ (RAMESH C SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23 RD APRIL, 2019 *PP/SPS VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S. SURAJ MINING (GRANITE) PVT. LTD , 205 UPASANA APARTMENT, BIHARI MAARG, BANI PARK, JAIPUR/ M/S. SURAJ EXPORT, 205 UPASANA APARTMENT, BIHARI MAARG, BANI P ARK, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT-THE J.C.I.T.(TDS), JAIPUR/ ITO,TDS-1,JAIPUR. 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 NOS.77 & 78/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR