Singanallur R Balasubramaniam, Chennai V. ACIT, , Chennai

ITA 869/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8766 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-04-2019
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! , ' # BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBE R ! ./ ITA NOS.869, 870 & 871/CHNY/2019 $ /ASSESSMENT YEARS: 2013-14, 2014-15 & 2015-16 SHRI SINGANALLUR R. BALASUBRAMANIAM, F.NO.8, BLOCK NO.A-4, AISHWARYAM PH-2, DABC AVENUE, MUGAPPAIR, CHENNAI. VS. ASST. COMMISSIONER OF INCOME TAX, CHENNAI CENTRALIZED PROCESSING CELL-TDS, GHAZIABAD. [PAN: AAFPB 9523L] ( % /APPELLANT) ( &'% /RESPONDENT) % ( ) / APPELLANT BY : SHRI I. DINESH, ADVOCATE &'% ( ) /RESPONDENT BY : SHRI S. BHARATH, CIT * ( +' /DATE OF HEARING : 13.06.2019 ,-$ ( +' / DATE OF PRONOUNCEMENT : 13.06.2019 . / O R D E R PER SHRI S. JAYARAMAN, ACCOUNTANT MEMBER : THE ASSESSEE FILED THESE APPEALS AGAINST THE CONSOL IDATED ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-17, CHE NNAI, IN ITA NOS.305 TO 307/2016-17 DATED 29.01.2019 FOR THE ASS ESSMENT YEARS (AYS) 2013-14 TO 2015-16, RESPECTIVELY. 2. SHRI SINGANALLUR R. BALASUBRAMANIAM, THE ASSESSE E, FILED TDS STATEMENTS FOR THE VARIOUS QUARTERS OF THE FINANCIA L YEARS PERTAINING TO ITA NOS.869 TO 871/CHNY/2019 :- 2 -: AYS 2013-14 TO 2015-16 BELATEDLY. THE ASSESSING OFF ICER (AO) (TDS:CPC) HAD LEVIED LATE FEE AND ISSUED ORDERS U/S . 200A OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AGAINST T HOSE QUARTERS OF THESE AYS. AGAINST ALL OF THEM, THE ASSESSEE FILED APPEA LS BEFORE THE CIT(A). THERE WAS DELAY IN FILING THEM FROM, SAY, 102 DAYS TO 2 YEARS 187 DAYS. THE LD. CIT(A) DID NOT CONDONE THE DELAY AND DISMIS SED THE APPEALS. AGGRIEVED AGAINST THOSE ORDERS, THE ASSESSEE FILED THE ABOVE APPEALS. 3. THE LD AR PLEADED THAT THE LD. CIT(A) ERRED IN N OT CONDONING THE DELAY IN FILING THE ABOVE APPEALS WITHOUT CONSIDERI NG THE FACT THAT THE ORDERS OF THE AO (CPS-TDS) LEVYING LATE FILING FEES U/S. 234E OF THE ACT WITH RESPECT TO THE RETURNS FILED PRIOR TO 01.06.20 15 WERE WITHOUT JURISDICTION AND IF THE ASSESSEES DELAY IN FILI NG THESE APPEALS ARE NOT CONDONED, THE ASSESSEE WOULD BE DENIED THE SUBSTANT IAL JUSTICE AND HENCE HE PLEADED THAT IN THE INTERESTS OF JUSTICE T HE DELAY IN FILING THE IMPUGNED APPEALS BE CONDONES AND THEY MAY BE DECIDE D ON MERIT. PER CONTRA, THE LD. DEPARTMENTAL REPRESENTATIVE OPPOSED SUCH PLEA AND RELIED ON THE ORDERS OF LD. CIT(A). 4. WE HEARD THE RIVAL SUBMISSIONS AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE ASSESSEE IS QUESTIONING THE JURISDICTION OF LEVYING THE LATE FILING FEE AND PLEADING THAT THE SUBSTANTI AL JUSTICE DESERVES, THAT THE DELAY IN FILING THESE APPEALS BE CONDONED AND T HE IMPUGNED APPEALS ITA NOS.869 TO 871/CHNY/2019 :- 3 -: BE HEARD ON MERIT FOR THE OTHER SIDE CANNOT CLAIM TO HAVE VESTED RIGHT IN INJUSTICE BEING DONE BECAUSE OF NON-DELIBERATE DELA Y. THUS, A CASE IS MADE OUT THAT WHEN SUBSTANTIAL JUSTICE AND TECHNICA L CONSIDERATIONS ARE PITTED AGAINST EACH OTHER, CAUSE OF SUBSTANTIAL JUS TICE DESERVES TO BE PREFERRED FOR THE OTHER SIDE CANNOT CLAIM TO HAVE V ESTED RIGHT IN INJUSTICE BEING DONE BECAUSE OF A NON-DELIBERATE DELAY. IN TH E FACTS AND CIRCUMSTANCES, WE CONDONE THE DELAY IN FILING ALL T HESE APPEALS. SINCE, THE LD. CIT(A) HAS NOT ADJUDICATED THE ISSUES ON ME RIT, THESE ISSUES ARE REMITTED BACK TO THE LD. CIT(A), WHO AFTER AFFORDIN G ADEQUATE OPPORTUNITY TO THE ASSESSEE SHALL DECIDE THE IMPUGNED ISSUES O N MERITS FOR AYS 2013-14 , 2014-2015 & 2015-16, RESPECTIVELY. 5. IN THE RESULT, ALL THESE THREE APPEALS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JUNE, 2019 IN CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( . ) (S. JAYARAMAN) ' /ACCOUNTANT MEMBER /CHENNAI, /! /DATED: 13 TH JUNE, 2019 . EDN, SR. P.S . ( &+01 21$+ /COPY TO: 1. % /APPELLANT 2. &'% /RESPONDENT 3. * 3+ ( )/CIT(A) 4. * 3+ /CIT 5. 1 45 &+ /DR 6. 56 7 /GF