RAJNI DEVI, BHARATPUR V. ADDL. CIT, Jaipur

ITA 848/JPR/2013

• Counselvise Citation: 84823114 RSA 2013
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 12-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DR DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 848/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 RAJNI DEVI PROP. SHIV INDUSTRIAL OIL MILLS F-7, RIICO INDUSTRIAL AREA, BHARATPUR CUKE VS. THE ADDL. CIT TDS JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: JPRRO 4383 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (NOTICE RETURNED UNSERVED) JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJ MEHRA, JCIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18/11/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 30 /11/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD. CIT(A), ALWAR DATED 27-08-2013 FOR THE ASSESSMENT YEAR 200 9-10 WHEREIN SOLE GROUND RAISED PERTAINS TO CONFIRMATION OF PENALTY O F RS. 78,305/- IMPOSED ON THE ASSESSEE U/S 272(A)(K) FOR NOT BELATED DEPOS IT OF TDS. 2.1 NONE APPEARED FOR THE ASSESSEE. THE ISSUE BEING SMALL AS WELL AS COVERED IS DECIDED EX PARTE QUA THE ASSESSEE AND AF TER PERUSING THE RECORD AND HEARING LD. DR WHO RELIED ON THE ORDERS OF AUTH ORITIES BELOW. ITA NO. 848/JP/2013 RAJNI DEVI VS. ADDL. CIT (TDS), JAIPUR . 2 2.2 THE APPEAL IS FILED BELATEDLY BY 3 DAYS, CONDON ATION PETITION IS FILED CITING THE REASONS OF ILLNESS FOR DELAY. AFTE R HEARING THE LD. DR DELAY IS CONDONED. 2.3 FROM THE PERUSAL OF THE ORDERS THAT LOWER AUTHO RITIES HAVE NOT ALLEGED THAT THE TDS PAYMENT WAS DELAYED BY THE ASS ESEE. THE DEFAULT RAISED AGAINST THE ASSESSEE IS TO THE EFFECT THAT S HE FAILED TO FILE THE PRESCRIBED QUARTERLY TDS RETURNS IN FORM NO 26Q FOR FY 2009-10. 2.4 BEFORE LD. CIT(A) ASSESSEE CONTENDED THAT THE D EFAULT WAS ONLY TECHNICAL AND VENIAL IN NATURE AS THE REQUISITE AMO UNT OF TDS WAS PAID IN GOVT. TREASURY BY THE ASSESSEE IN TIME AND THERE WA S NO LOSS TO THE REVENUE. RELIANCE WAS PLACED ON FOLLOWING CASE LAWS FOR THE PROPOSITION THAT HAVING PAID THE TAXES IN TIME THERE WAS NEITHE R ANY LOSS TO REVENUE NOR ANY GAIN FOR ASSESSEE. MERE NON FILING OF QUART ERLY RETURN, PENALTY SHOULD NOT BE IMPOSED MERELY BECAUSE IT IS LAWFUL T O DO SO. I. BRANCH MANAGER, BANK OF RAJASTHAN V. DY CIT 16 DTC 546 (JODH) II. CIT V ACCOUNT OFF. TELECOM 281 ITR 302 (ALL). 2.5 LD. DR SUPPORTED THE ORDERS OF AUTHORITIES BELO W. 2.6 I HAVE HEARD LD. DR, SINCE NONE IS PRESENT FROM THE SIDE OF THE ASSESSEE, RECORD IS CAREFULLY PERUSED. THERE IS NO DISPUTE ON THE FACT THAT THIS LADY ASSESSEE PAID HER TDS LIABILITY IN TIME I N THE GOVT. TREASURY. DUE ITA NO. 848/JP/2013 RAJNI DEVI VS. ADDL. CIT (TDS), JAIPUR . 3 TO SHORTAGE OF STAFF MERELY QUARTERLY RETURNS IN FO RM 26Q WERE FILED LATE. IN MY CONSIDERED VIEW, THE DEFAULT DOES NOT ENTAIL ANY LOSS TO REVENUE OR GAIN TO ASSESSEE; THE DEFAULT IS PURELY TECHNICAL A ND VENIAL IN NATURE. RESPECTFULLY RELYING ON THE ABOVE CITED JUDGMENTS A ND HONBLE SUPREME COURT JUDGMENT IN THE CASE OF HINDUSTAN STEEL CORPN . V STATE OF ORISSA 83 ITR 26 (SC) HOLDING THAT TECHNICAL AND VENIAL VIOLATION OF LAW SHOULD NOT BE PENALIZED MERELY BECAUSE IT IS LAWFUL TO DO SO. IN VIEW OF THE FOREGOINGS, PENALTY IMPOSED IS DELETED. 3.0 IN THE RESULT ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/11/20 15 SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30 /11/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- RAJNI DEVI, BHARATPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ADDL. CIT (TDS), JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 848/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR