VISHALAKSHI VISHWANATH, THANE V. CIT APPEAL THANE 2, THANE

MA 151/MUM/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3111 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 11-08-2022
• Assessment Year: 2018-2019
• Appeal Filed On: 06-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RUPA GAMI
• Keywords: TDS; Set aside; FORM 26AS
• Section: 154; 13

Judgement Text

ITA No.1445/Mum/2021 & M.A. No.151/Mum/2022 Vishalakshi Vishwanath Vs. CIT(A) 1 IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A. No.151/Mum/2022 & ITA No.1445/Mum/2021 (A.Y. 2018-19) Vishalakshi Vishwanath 102, Eden II, Hiranandani Est. Patlipada, Off Ghodbunder Road, Thane – 400607 Vs. CIT(A), Thane 2 National Faceless Appeal Centre, Delhi, Room No. 5, B Wing, Ashar IT Park, Wagle Ind Est, Thane स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABNPV6379B Appellant .. Respondent Appellant by : Ms. Rupa Gami Respondent by : Tejinder Pal Singh Anand Date of Hearing 12.08.2022 Date of Pronouncement 24.08.2022 आदेश / O R D E R Per Amarjit Singh (AM): The assessee reported Vide miscellaneous application No. 151/Mum/2022 dated 07.06.2022 that the ITAT vide ITA No. 1445/Mum/2021, dated 09.03.2022 had incorrectly taken the different ground of appeal for adjudication and the ground of appeal filed by the assessee were not adjudicated. ITA No.1445/Mum/2021 & M.A. No.151/Mum/2022 Vishalakshi Vishwanath Vs. CIT(A) 2 2. Heard both the sides and perused the material on record. It is noticed that inadvertently because of typographically error different grounds of appeal pertaining to employees contribution fund were taken up for adjudication in the impugned order of the ITAT, dated 09.03.2022. Therefore, there is an apparent mistake from record since actual ground of appeal are not adjudicated. Accordingly, we allow the Miscellaneous Application of the assessee by this order. After discussion with both the parties the case of the assessee is adjudicated as under: 3. The grounds of appeals filed by the assessee as per Form No. 36 are as follows: “1. That the CIT Appeals has erred by dismissing the appeal on the ground of alleged delay in filing of appeal since the appeal was filed after the onset of the pandemic and the Supreme Court In its suo moto order dated 23.03.2020 had extended the limitation period for time limits falling from 15 March, 2020 onwards till further orders and therefore the petitioners pray that the appeal be admitted and the order of CIT Appeals be set aside. 2. That the CIT Appeal has erred by dismissing the appeal on the ground of late filing of appeal although on the deficiency memo received on filing of appeal the petitioner had uploaded the letter for condonation of delay in filing of appeal and then only the appeal was admitted and therefore the order so passed being illegal and unjust, the petitioners pray that the order be set aside and appeal be restored 3. That the CIT Appeals has erred by dismissing the appeal on the ground of delay in filing of appeal although on merits the appeal is in favour of the appellant since demand has been raised by not giving credit for TDS when the TDS is matching completely as per Form 26AS and as reflected on the portal and therefore the petitioners pray that the order be set aside and appeal be restored with a direction to CIT Appeals to give proper credit of TDS as reflected in Form 26AS 4. That the CIT Appeal has erred by passing an order dismissing the appeal as in case of sale of property by the appellant, the purchaser has deducted TDS twice and therefore the petitioner being entitled to credit of TDS, the petitioner prays that the order be set aside and appeal be restored with a direction to CIT Appeals to give proper credit of IDS as reflected in Form 26AS. ITA No.1445/Mum/2021 & M.A. No.151/Mum/2022 Vishalakshi Vishwanath Vs. CIT(A) 3 The above grounds of appeal are without prejudice to one another and in the alternative.” 4. Fact in brief is that assessee has filed rectification application before the CPC in respect of not giving full credit of TDS when that income tax portal showed that TDS credit were matched and also pointed out that TDS credits were fully reflected in form 26AS. The assessee has also pointed out that in respect of property transaction the purchaser has incorrectly by mistake twicely deducted tax and the credit was also not given to the assessee. 5. Against the order u/s 154 the assessee has filed appeal before the ld. CIT(A). However, the ld. CIT(A) has dismissed the appeal of the assessee on technical ground that there was a delay of 13 days in filing the appeal. 6. Heard both the sides and perused the material on record. There was a marginal delay of 13 days in filing the appeal before the ld CIT(A). The due date to file the appeal was 11.06.2020, however, the assessee filed the appeal before the ld. CIT(A) on 24.06.2020. During the course of appellate proceedings before the ld. CIT(A) vide application dated 01.02.2021, the ld. counsel has specifically brought to the consideration of the ld. CIT(A) that there was a marginal delay of filing the appeal by 11 days stating that when the rectification order was received on 12.03.2020 there was a lockdown enforced and all the offices were closed and there was no access to the computer. The ld. Counsel has also specifically brought to the notice of the ld. CIT(A) the decision of Hon’ble Supreme Court in reference to Cognizance for Extension of Limitation dated 23.05.2020 wherein the period of limitation was extended on account of Covid-19 virus and resultant difficulties. However, it is ITA No.1445/Mum/2021 & M.A. No.151/Mum/2022 Vishalakshi Vishwanath Vs. CIT(A) 4 noticed that ld. CIT(A) has simply dismissed the appeal of the assessee without considering the petition of the assessee and decision of the Hon’ble Supreme Court as supra in respect of extending the limitation period due to difficulties on account of prevailing Covid-19 virus. After perusal of the material on record and circumstances as discussed above we consider that the decision of ld. CIT(A) in dismissing the appeal is not justified. Therefore, we direct the ld. CIT(A) to adjudicate all the grounds of appeal of the assessee on merit and shall state the points for determination the decision thereon and reason for the decisions after affording adequate opportunity to the assessee. Therefore, the appeal of the assessee is allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.08.2022 Sd/- Sd/- (AMIT SHUKLA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 24.08.2022 PS: Rohit आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अिीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. संबंतधि आयकर आयुक्त / The CIT(A) 4. आयकर आयुक्त(अिील) / Concerned CIT 5. तिभागीय प्रतितनतध, आयकर अिीलीय अतधकरण, अहमदाबाद / DR, ITAT, Mumbai 6. गार्ड फाईल / Guard file. ITA No.1445/Mum/2021 & M.A. No.151/Mum/2022 Vishalakshi Vishwanath Vs. CIT(A) 5 आदेशानुसार/BY ORDER, सत्यातिि प्रति //True Copy// (Asst. Registrar) ITAT, Mumbai