ACIT (TDS), Chandigarh V. M/s Sukham Infrastructure Pvt. Ltd., Chandigarh

MA 19/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1928 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: AMITOZ SINGH
• Keywords: Tax effect; Condonation of delay; TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES SMC, CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM M.A. 19/CHD/2018 IN I.T.A. NO.-657/CHD/2014 (ASSESSMENT YEAR-2010-11) & ITA-657/CHD/2014 (ASSESSMENT YEAR-2010-11) REVENUE BY : SHRI MANJIT SINGH, CIT- DR ASSESSEE BY : SHRI AMITOZ SINGH, CA DATE OF HEARING : 23.08.2019 D ATE OF PRONOUNCEMENT : 04.09.2019 $%/ ORDER THE REVENUE BY THE PRESENT MISCELLANEOUS APPLICATI ON FILED U/S 254(2) OF THE INCOME TAX ACT,1961 PRAYS F OR RECALL OF THE ORDER DATED 05.07.2016 IN ITA NO. 657/CHD/2014 PERTAINING TO ASSESSMENT YEAR 2010-11. THE ITO (TDS-I), CHANDIGARH. ( APPELLANT) VS M/S SUKHAM INFRASTRUCTURE P.LTD., SCO 123-124, SECTOR 17-C, CHANDIGARH. TAN : PTLS16394A ( RESPONDENT) THE ACIT (TDS), CHANDIGARH. ( APPELLANT) VS M/S SUKHAM INFRASTRUCTURE P.LTD., SCO 123-124, SECTOR 17-C, CHANDIGARH. TAN : PTLS16394A ( RESPONDENT) M. A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 PAGE 2 OF 4 2. RELYING ON THE APPLICATION FILED, IT WAS SUBMITT ED THAT THE TAX EFFECT INVOLVED WAS RS. 16,56,284/-. BY MI STAKE THE APPEAL WAS DISMISSED RELYING ON CIRCULAR NO. 21 OF 2015 WHEREIN THE REVENUE WAS BARRED TO AGITATE APPEALS W HEREIN TAX EFFECT WAS LESS THAN RS. 10 LAKH. THE MISTAKE, IT WAS SUBMITTED, WAS EVIDENT ON THE FACE OF THE RECORD. ACCORDINGLY, THE M.A., IT WAS HIS PRAYER, MAY BE AL LOWED 2.1 HOWEVER, ON A PERUSAL OF THE RECORD, IT WAS SEE N THAT THERE IS DELAY OF 3 MONTHS 8 DAYS POINTED OUT BY TH E REGISTRY. THE LD. CIT-DR RELIED UPON THE APPLICATION DATED 23 .01.2018 PLACED ON RECORD BY THE AO SUBMITTED THAT THE DELAY HAD BEEN ADDRESSED BY THE AO VIDE LETTER NO. 3116 DATED 24.0 1.2018, A COPY OF THE SAID APPLICATION HAS BEEN FILED ONCE AG AIN. ATTENTION WAS INVITED TO THE ACCOMPANYING APPLICATI ON DATED 29.07.2019 OF THE AO WHEREIN COPY OF THE EARLIER AP PLICATION WAS MADE AVAILABLE. THE LD. CIT-DR RELIED UPON THE SAID APPLICATION FOR WHICH PURPOSES, ATTENTION WAS INVIT ED TO PARA 4 AND 5 OF THE SAID CONDONATION OF DELAY APPLICATIO N DATED 23.01.2018 AND MADE A PRAYER THAT THE DELAY BE COND ONED. 3. MR. SINGH APPEARING ON BEHALF OF THE ASSESSEE ST ATED THAT HE HAS NO OBJECTION TO THE DELAY BEING CONDONE D. 4. THE RELEVANT EXTRACT OF THE CONDONATION OF DELAY APPLICATION RELIED UPON BY THE REVENUE AND NOT OBJE CTED TO BY THE LD. AR READS AS UNDER : M. A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 PAGE 3 OF 4 4. THE ORDER WAS PRONOUNCED ON 05.07.2016. THEREFO RE, MISCELLANEOUS APPLICATION SHOULD HAVE BEEN FILED ON OR BEFORE 31. 01.2017. WHICH WAS ACTUALLY FILED ON 08.05.2017 AND, IS THEREFORE DELAYED BY 3 MONTHS AND 8 DAYS. 5. DUE TO THE FACT THAT FINANCIAL YEAR WAS NEAR TO BE CLOSED, THERE WAS A HEAVY LOAD OF WORK ON THE OFFICIALS OF THIS OFFICE. AT T HAT TIME SURVEYS WERE CARRYING ON REGULAR BASIS. ALSO, THE OFFICIALS OF THIS OFFIC E WERE INDULGE IN PRE AND POST SURVEY WORK. ALONG WITH THE SURVEYS, THIS OFFICE CA RRIED OUT A SPECIAL DRIVE AGAINST NON-FILERS, FOR WHICH A HUGE I WORK FORCE W AS REQUIRED IN FIELD WORK. IN THAT SCENARIO DUE ATTENTION TOWARDS THE DATE OF LIM ITATION WAS MISSED INADVERTENTLY. FURTHER, THIS PERIOD WITNESSED CHANG E AND LONG TRAINING OF INCUMBENTS OVERSEEING THE MATTER, DUE TO WHICH, THE FILE COULD NOT BE HANDED OVER INADVERTENTLY. 5. ON A READING OF THE ABOVE, IT IS SEEN THAT THE A O HAS GIVEN REASONS TO EXPLAIN THE DELAY WHICH CANNOT BE OUTRIGHTLY DISCARDED. IT IS FURTHER NOTICED THAT NO OBJECTION IS POSED BY THE ASSESSEE ALSO. ACCORDINGLY, IN THE LIGHT OF TH E SUBMISSIONS OF THE PARTIES BEFORE THE BENCH WHERE N O IMPEDIMENT TO THE CONDONATION OF DELAY IN THE PRESE NT CASE IS MADE OUT, DELAY OF 3 MONTHS 8 DAYS IS CONDONED. 6. ADDRESSING THE M.A. FILED, THE LD. AR SUBMITTED THAT THE M.A. BE ALLOWED AS AT THE TIME OF THE REVENUES APP EAL, THE MONETARY LIMIT FIXED WAS RS. 10 LAKH AND THE TAX EF FECT INVOLVED ADMITTEDLY WAS ABOVE. HOWEVER, IT WAS HIS SUBMISSION THAT CONSIDERING THE LATEST CBDT CIRCULA R 17 OF 2019 IT WAS HIS PRAYER THAT THE APPEAL BE TAKEN UP FOR HEARING SIMULTANEOUSLY AND IT MAY BE DISMISSED RELY ING ON THE SAID CIRCULAR. 7. THE LD. CIT-DR AGREED THAT EVEN IF THE M.A. IS A LLOWED IT ULTIMATELY HAS TO BE DISMISSED. M. A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 PAGE 4 OF 4 8. ACCORDINGLY, WITH THE CONSENT OF THE PARTIES, TH E M.A. 19/CHD/2018 FOR THE REASONS GIVEN HEREIN ABOVE IS A LLOWED AS THE MISTAKE IS APPARENT ON THE FACE OF THE RECOR D ITSELF. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 9. AS NOTED, WITH THE CONSENT OF THE PARTIES, CONSI DERING THE AFORESAID CBDT CIRCULAR WHICH HAS BEEN TAKEN IN TO CONSIDERATION BY THE VARIOUS BENCHES OF THE ITAT IN CLUDING CHANDIGARH BENCH, THE DEPARTMENTAL APPEAL IS DISMIS SED AS NOT MAINTAINABLE. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 10. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED AND APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09.2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER POONAM !'#$ %& # / COPY OF THE ORDER FORWARDED TO : 1. %$''( / THE APPELLANT 2. )*'( / THE RESPONDENT 3. * * + / CIT4. * * + ( %$' )/ THE CIT(A) 5. #,-* . , * %$'* . , /01-2 / DR, ITAT, CHANDIGARH 6. -1 3' / GUARD FILE / BY ORDER, 4* $5 / ASSISTANT REGISTRAR