Bhikhabhai Hirabhai Patel, Ahmedabad V. DCIT, CPC, TDS, Ghaziabad

MA 159/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8706 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 15-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER, & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. NO: 159/AHD/2019 (IN ITA NO. 1680/AHD/2018) (ASSESSMENT YEAR: 2014-15) MR. BHIKHABHAI H. PATEL 69, SAKET II, OPP. YMCA CLUB, B/H. LJ COLLEGE, MAKARBA, AHMEDABAD - 380051 VS DCIT, CPC, TDS, GHAZIABAD - 201010 (APPELLANT) (RESPONDENT) PAN: AMQ PP5 792 C APPELLANT BY : SMT. DIVYA AGRAWAL, AR RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 05-07-2019 DATE OF PRONOUNCEMENT : 10-07-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE U/S 200A R.W.S. 234E OF THE ACT, THE ASSESSEE INTENDS TO RECALL THE IMPUGNED EX-PARTE ORDER DT. 08.01.2019 PASSED BY THIS TRIBUNAL. 2. THE LD. AR BEFORE US SUBMITTED AS UNDER: M.A. NO. 159/AHD/2019 A.Y. 2014-15 2 (1) ASSESSEE IS HAVING PARTNERSHIP IN VARIOUS PART NERSHIP FIRMS AND EARNING PROFITS AND ASSESSED TO INCOME TAX REGULARLY AT PAN NO. AMQPP5792C. DURING THE YEAR UNDER CONSIDERATION ASSESSEE HAD PURCHASED LAND FOR WHICH PAYMENT WAS MADE AND TDS U/S. 194IA WAS DEDUCTED. DUE TO LACK OF KNOWLEDGE TDS WAS DEDUCTED AND PAID LATE FOR WHICH INTEREST WAS ALSO PAID. DUE TO LACK OF KNOWLEDGE OF INCOME TAX TDS PROVISI ONS THE TDS RETURNS WERE FILED LATE WHERBY CPC-TDS HAD LEVIED ADDITIONA L FEE OF RS. 4,39,245/- U/S. 200A R.W.S. 234E OF THE ACT FOR A.Y. 2014-15. (2) AGAINST ADDITIONAL FEES OF RS. 4,39,245/- LEVIE D BY A.O., CPC-TDS, ASSESSEE HAD PREFERRED AN APPEAL TO CIT(A)-8, AHMED ABAD WHICH IS DISMISSED. (3) THEREAFTER, ASSESSEE HAD FILED 2 ND APPEAL TO HON. ITAT AHMEDABAD AGAINST ORDER OF CIT(A) CONFIRMING ADDITIONAL FEE U /S. 200A R.W.S. 234E. THE NOTICE OF HEARING OF APPEAL BEFORE HON. ITAT D T. 28.11.2018 FIXING HEARING ON 30.11.2018 WAS ISSUED BY REGISTRY BY RPA D. BUT THE SAID NOTICE WAS RECEIVED BY ASSESSEE ON 01.12.2018 I.E. AFTER THE D ATE OF HEARING OF APPEAL. THE HON. ITAT BENCH C HAD PASSED EX-PARTE ORDER ON APPEAL FILED IN ITA NO. 1680/AHD/2018 BECAUSE ON DATE OF HEARING ON 30.11.2018 NONE HAS APPEARED. HOWEVER, THE NOTICE OF HEARING DT.28.11. 2018 WAS RECEIVED ON 01.01.2018 I.E. AFTER DATE OF HEARING ON 30.11.2018 . THEREFORE, NEITHER THE ASSESSEE NOT THE A.R. COULD REMAIN PRESENT ON DATE OF HEARING. UNDER THESE CIRCUMSTANCES THE HON. BENCH IS PRAYED TO RECALL TH E ORDER DT.08.01.2019 AND RE- FIX THE FRESH HEARING OF APPEAL. (4) NEEDLESS TO SAY FOR THIS ACT OF KINDNESS THE AP PELLANT SHALL FOR EVER REMAIN GRATEFUL. (5) THE AFFIDAVIT OF ASSESSEE AFFIRMING ABOVE FACTS WILL BE PRODUCED AT THE TIME OF HEARING. 3. ON THE OTHER HAND THE LD. DR RAISED NO OBJECTION IF THE MATTER IS RECALLED FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 4. HEARD RIVAL SUBMISSIONS AND PERUSED THE RECORD. ON PERUSAL OF THE ORDER DT. 08.01.2019, WE FIND THAT IN SPITE OF SERVICE OF NOT ICES BY THE REGISTRY NEITHER ANY ONE APPEARED NOR THERE WAS ANY ADJOURNMENT APPLICATION FILED ON BEHALF OF ASSESSEE FOR THE HEARING ON 30.11.2018. THUS, FOLLOWING THE VARIOUS DECISIONS IN THE CASES OF MULTIPLAN M.A. NO. 159/AHD/2019 A.Y. 2014-15 3 INDIA (P) LTD REPORTED IN 38 ITD 320 (DEL), HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 480(MP) THE TRIBUNAL DISMISSED THE APPEAL OF ASSESSEE BY PASSIN G EX-PARTE ORDER FOR NON- PROSECUTION. WE FIND THAT THERE WAS SUFFICIENT REAS ON FOR THE ASSESSEE IS NOT APPEARING BEFORE THE TRIBUNAL ON THE SAID DATE OF HEARING [30 .11.2018]. 5. THEREFORE, IN VIEW OF SUBMISSION OF ASSESSEE WE RECALL THE ORDER DATED 08.01.2019 BY ALLOWING THIS MISC. APPLICATION FILED BY THE ASSESSEE. 6. NEXT DATE OF HEARING IN THIS MATTER IS 12.09.201 9 AND NO NOTICE WILL BE SENT TO THE PARTIES. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 10-07-20 19 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 10/07/2019 TANMAY TRUE COPY COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT. REGISTRAR IT AT, AHMEDABAD