ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR V. M/S WORLD TRADE PARK LIMITED, JAIPUR

MA 133/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6021 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 04-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAN SINGH
• Keywords: Reasonable cause

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NOS. 133, 134, 135 & 136/JP/2018 (ARISING OUT OF ITA NOS. 170, 171, 172 & 173/JP/201 8) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2013-14 (26Q: 1ST TO 4TH QTR) DCIT CIRCLE-TDS, JAIPUR CUKE VS. M/S WORLD TRADE PARK LIMITED (FORMERLY KNOWN AS R.F. PROPERTIES & TRADING LTD.,) WORLD TRADE PARK, J.L.N. MARG, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: JPRR04161D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAN SINGH (ADDL.CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI ASHISH SHARMA (ADV.) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 18/01/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 21/01/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE FOUR MISC. APPLICATIONS FILED BY THE REVE NUE AGAINST THE CONSOLIDATED ORDER PASSED BY THE BENCH IN ITA NO. 1 70, 171, 172 & 173/JP/2018 DATED 14/06/2018. 2. IN ITS MISC. APPLICATIONS, THE REVENUE HAS CONTE NDED THAT THE BENCH WHILE EXAMINING THE PERIOD OF DELAY IN FILING FORM NO. 26Q FOR THE RESPECTIVE QUARTERS HAS TAKEN INTO CONSIDERATION TH E DETAILS AS PER THE CIT(A)S ORDER. IT WAS SUBMITTED THAT THE SAID DETA ILS WERE FORMING PART OF THE ASSESSEES SUBMISSION AND DOES NOT REFLECT T HE FINDINGS OF THE LD. M.A. NOS. 13 3, 134, 135 & 136/JP/2018 DCIT, JAIPUR VS. M/S WORLD TRADE PARK LTD., JAIP UR 2 CIT(A). IT WAS FURTHER SUBMITTED THAT IN THE RESPE CTIVE ORDERS PASSED BY THE ASSESSING OFFICER U/S 271H, THE ACTUAL DETAILS OF DELAY IN FILING THE TDS RETURN HAS BEEN GIVEN AS UNDER:- F.Y PERIODICITY PERIOD ENDING ON DUE DATE DATE OF FILING LATE BY TOTAL DAYS LATE BY DAYS 2012 - 13 Q1(26Q) 30.06.2012 15.07.2012 29.12.2012 1 66 140 2012 - 13 Q2 (26Q) 30.09.2012 15.10.2012 02.12.2014 778 413 2012 - 13 Q3 (26Q) 31.12.2012 15.01.2013 02.12.2014 686 321 2012 - 13 Q4 (26Q) 31.03.2013 31.05.2013 02.12.2014 566 185 3. IT WAS ACCORDINGLY SUBMITTED THAT THERE IS A MIS TAKE IN THE FINDING OF THE TRIBUNAL WHEREIN IT WAS HELD THAT THERE IS A DELAY IN FILING OF QUARTERLY STATEMENT IN RESPECT OF ONLY ONE QUARTER WHEREAS THE FACTUAL POSITION IS THAT THERE HAS BEEN DELAY IN FILING OF QUARTER STATEMENT OF 3 QUARTERS AND IT WAS ACCORDINGLY SUBMITTED THAT THE FINDING CO-ORDINATE BENCH IN PARA 8 MAY BE SUITABLE MODIFIED AS THE MIS TAKE IS APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. 4. AT THE SAME TIME OF HEARING, WE GOT AN IMPRESSIO N THAT THE FACT OF ACTUAL DELAY IN FILING THE QUARTERLY STATEMENTS NEE DS TO BE VERIFIED BY THE ASSESSING OFFICER. HOWEVER, ON PERUSAL OF RECORD AN D IN PARTICULAR, THE ORDERS OF THE ASSESSING OFFICER, WE FIND THAT THE S AID DETAILS ARE VERY MUCH APPARENT FROM THE RESPECTIVE ORDERS PASSED BY THE ASSESSING OFFICER. 5. IN LIGHT OF ABOVE, WE FIND THAT THERE HAS BEEN D ELAY IN FILING OF QUARTER STATEMENT BEYOND 365 DAYS IN RESPECT OF Q-2 , Q-3 AND Q-4 OF FINANCIAL YEAR 2012-13 AND THE SAME BEING APPARENT FROM RECORD IS HEREBY RECTIFIED AND RESULTANT PENALTY FOR THESE 3 QUARTERS IS HEREBY M.A. NOS. 13 3, 134, 135 & 136/JP/2018 DCIT, JAIPUR VS. M/S WORLD TRADE PARK LTD., JAIP UR 3 CONFIRMED. ACCORDINGLY, OUR FINDINGS IN PARA 08 SHO ULD NOW BE READ AS UNDER:- 8. ON PERUSAL OF THE ABOVE FACTUAL MATRIX, WE FIND THAT IN THREE QUARTERS, THERE IS DELAY IN FILING OF QUARTERLY STA TEMENT OF MORE THAN 365 DAYS AND IN ONE CASE, THE DELAY IS LESS THAN 365 DA YS FROM THE DUE DATE OF FILING QUARTERLY TDS STATEMENT. AS PER THE SUB-S ECTION 3 OF SECTION 271H, WHERE THE ASSESSEE AFTER PAYING THE TAXES ALO NG WITH FEE AND INTEREST, IF ANY, DELIVER THE STATEMENT BEFORE THE PERIOD OF 1 YEAR FROM THE PRESCRIBED DUE DATE OF FILING OF SUCH STATEMENT, NO PENALTY SHALL BE LEVIED FOR THE DELAY IN FILING THE PRESCRIBED STATEMENT. I N THE RESULT, THE PENALTY LEVIED IN RESPECT OF THREE QUARTERS IS HEREBY CONFI RMED AND IN RESPECT OF ONE QUARTER, IS HEREBY DIRECTED TO BE DELETED SUBJE CT TO VERIFICATION OF PAYMENT OF TAXES ALONG WITH FEE AND INTEREST. THE P ENALTY FOR THE THREE QUARTERS WHEREIN THERE IS DELAY OF MORE THAN 365 DA YS, THE PROVISIONS OF SECTION 271H(3) DOESNT COME TO THE RESCUE OF THE A SSESSEE AND THERE IS NO REASONABLE CAUSE WHICH HAS BEEN DEMONSTRATED FOR THE DELAY IN FILING OF TDS STATEMENT AND HENCE, THE PENALTY SO CONFIRME D BY THE LD. CIT(A) IS HEREBY CONFIRMED. IN THE RESULT, THE MISC. APPLICATIONS FILED BY THE REVENUE ARE DISPOSED OFF IN LIGHT OF ABOVE DIRECTIONS. PRONOUNCED IN THE OPEN COURT ON 21/01/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/01/2019. M.A. NOS. 13 3, 134, 135 & 136/JP/2018 DCIT, JAIPUR VS. M/S WORLD TRADE PARK LTD., JAIP UR 4 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- DCIT, CIRCLE-TDS, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- M/S WORLD TRADE PARK LTD., JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { M.A. NOS. 133, 134, 135 & 136/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR