Bank of India ,Laxmibai Nagar , Indore V. ITP TDS -2, Indore

ITA 80/Ind/2021

AI Insights

The appeals by the Bank of India, Laxmibai Nagar Branch, Indore, were directed against the orders passed by the CIT(A)-2, Indore, which arose from the orders passed by ITO(TDS)-2, Indore under sections 201(1) and 201(1A) of the Income-tax Act, 1961. The main contention in both appeals was the delay in filing the appeals against the orders dated 17.06.2019 and 01.08.2019 for the assessment years 2011-12 and 2012-13 respectively. The assessee argued that the orders were received late, on 19.12.2020, and thus the appeals were filed within the extended time limit as per the Supreme Court's decision due to the COVID-19 pandemic. However, the Revenue contended that the orders were dispatched and received on 29.07.2019, which was supported by postal acknowledgments. The tribunal found the Revenue's arguments more credible and dismissed the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130871 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 22-03-2021
• Other Referred Cases: Suo Motu Writ Petition (C) No. 3 of 2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay; TDS

Judgement Text

Page 1 of 6 आयकर अपीलȣय अͬधकरण,इंदौर Ûयायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.79 & 80/Ind/2021 Assessment Years: 2011-12 & 2012-13 The Branch Manager, Bank of India, Laxmibai Nagar Branch, Ramchandra Nagar, Indore बनाम/ Vs. ITO(TDS)-2, Indore (Appellant / Assessee) (Respondent / Revenue) PAN: AAACBO472C / TAN: BPLB02292D Assessee by Shri S.N.Agrawal, C.A. Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 24.05.2023 Date of Pronouncement 22.06.2023 आदेश/O R D E R Per B.M. Biyani, A.M.: These two appeals by the assessee are directed against the appeal-order dated 17.06.2019 (AY 2011-12) and 01.08.2019 (AY 2012-13), both passed by CIT(A)-2, Indore, which in turn arises out of order dated 16.03.2018 and 14.03.2019 respectively passed by ITO(TDS)-2, Indore u/s 201(1)/201(1A) of the Income-tax Act,1961. Since the issues for adjudication are identical in both cases, we have heard both of these appeals together and they are being disposed of by this common order. 2. Heard the learned Representatives of both sides at length and case- records perused. The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. Page 2 of 6 I.T.A.No. 79/Ind/2021 – A.Y.2011-12: 3. This appeal challenges the order dated 17.06.2019 passed by Ld. CIT(A). On perusal of Form No. 36, it is found that the assessee has mentioned date of service of impugned order as “19.12.2020”; accordingly the registry has calculated delay of 34 day in filing of appeal. On perusal of record, we find that the assessee has filed a condonation application supported by an affidavit dated 04.04.2023; the affidavit is scanned below: The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. Page 3 of 6 4. Thereafter, the assessee has filed a revised condonation application supported by a revised affidavit dated 02.05.2023; the revised affidavit is scanned below: The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. Page 4 of 6 5. Ld. AR representing the assessee very humbly submitted that the assessee is a bank and it is seeking condonation of delay in filing of appeal for the reason that the impugned order dated 17.06.2019 was actually received by the person responsible for handling the matter on 19.12.2020. He submitted that the assessee applied to the office of CIT(A) for providing exact date of service of impugned order, whereupon the concerned office has intimated vide letter F.No. CIT(A)-U-II/Ind/2022-23/81 dated 13.04.2023 that the impugned order dated 17.06.2019 was dispatched on 29.07.2019. Referring to averment in Para No. 4 of revised-affidavit, Ld. AR submitted that it may have happened that the impugned order was handed over to any person in assessee-bank on 29.07.2019 or a later date but the same reached to the responsible person of assessee-bank on 19.12.2020 only and thereafter, the appeal was filed on 23.03.2021 which is within extended time-limit as per Hon’ble Supreme Court decision in Suo Motu Writ Petition (C) No. 3 of 2020 read with Misc. Applications on account of Covid-19 pandemic. With these facts, Ld. AR submitted that the delay in filing appeal is owing to a reasonable cause; the same be condoned and the appeal be admitted. 6. Per contra, Ld. DR representing the Revenue strongly opposed the condonation-application and submitted that the Income-tax Department has dispatched the copy of impugned order on 29.07.2019 and the same was also received by the assessee-bank on the very same day which is very much evident from the copy of “acknowledgement” given by postal authorities, the The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. Page 5 of 6 same is affixed on back of the aforesaid letter F.No. CIT(A)-U-II/Ind/2022- 23/81 dated 13.04.2023 given by office of CIT(A). Ld. DR strongly contended that there is a gross contradiction in the original affidavit and revised affidavit of assessee. He submitted that the assessee in the original affidavit dated 04.04.2023 made a straightforward averment that the impugned order was received on 19.12.2020 just to take advantage of the order of Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 read with Misc. Applications (supra).Thereafter, when the assessee got a letter from CIT(A)’s office that the impugned order was served on 29.07.2019, the assessee changed/improved his stand and came out with a newer declaration in revised affidavit that the impugned order may have been received on 29.07.2019 or any later date, but it was handed over to responsible person on 19.12.2020.Ld. DR submitted that the assessee’s explanation is not bona fide and moreover there is no explanation from assessee as to where the order remained in the intervening period of 29.07.2019 to 19.12.2020 and what action was taken by assessee-bank on the personnel who was negligent in delivering it to the responsible person. Ld. DR submitted that in any case the Income Tax Department had served the impugned order upon assessee on 29.07.2019 itself and handling or mis-handling of the order is an internal matter of assessee. Ld. DR submitted that there is a gross delay on the part of the assessee in filing this appeal and the condonation-application is not bona fide. Therefore, the appellant should not be granted condonation and this appeal ought to be dismissed. The Branch Manager, Bank of India, Laxmibai Nagar,Indore I.T.A.Nos. 79 & 80/Ind/2021. A.Ys.2011-12 and 2012-13. Page 6 of 6 7. We have considered submissions of both the sides and perused the material held on record. After careful consideration, we find full weightage in the submission of Ld. DR representing the revenue. Without repeating the contentions of Ld. DR, since we have already noted the same, we find no merit in the condonation prayer of assessee. Therefore, we do not find it fit to condone the delay in filing this appeal. The appeal is dismissed being time-barred. I.T.A.No. 80/Ind/2021 – A.Y.2012-13: 8. Learned AR fairly admitted that the position of this appeal is also same except change in the dates and accordingly the period of delay. In that view of matter, we do not find it fit to condone the delay in filing this appeal. The appeal is dismissed being time-barred. 9. Resultantly, both of these appeals are dismissed. Order pronounced in the open court on 22/06/2023. Sd/- Sd/- VIJAY PAL RAO B.M.BIYANI JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक/Dated : 22.06.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore