District Labour Office,, Cutatck v. ACIT, CPC-TDS, Gaziabad

ITA 100/CTK/2019 | 2016-2017
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 10022114 RSA 2019
Bench Cuttack
Appeal Number ITA 100/CTK/2019
Duration Of Justice 7 month(s) 23 day(s)
Appellant District Labour Office,, Cutatck
Respondent ACIT, CPC-TDS, Gaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Tags 143(3)
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 25-11-2019
Last Hearing Date 25-11-2019
First Hearing Date 25-11-2019
Assessment Year 2016-2017
Appeal Filed On 02-04-2019
Judgment Text
P A G E 1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI CHANDRA MOHAN GARG JUDICIAL MEMBER AND LAXMI PRASAD SAHU ACCOUNTANT MEMBER ITA NO S . 100 TO 103 /CTK/201 9 ASSESSMENT YEAR S:16 - 17(QR.4) & 2017 - 18 (QR. NOS. 2 TO 4) DISTRICT LABOUR OFFICE NUAPADA KHAPURIA CUTTACK VS. ACIT CPC - TDS GHAZIABAD - 201010 PAN/GIR NO. (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI NATABAR PANDA AR REVENUE BY : SHRI J.K.LENKA DR DATE OF HEARING : 25 / 11 / 201 9 DATE OF PRONOUNCEMENT : 25 / 1 1 / 201 9 O R D E R PER C.M.GARG JM TH ESE ARE APPEAL S FILED BY THE ASSESSEE AGAINST THE SEPARATE ORDER S OF THE CIT(A) CUTTACK FOR THE ASSESSMENT YEAR 2016 - 17 AND 2017 - 18. 2. IN ALL FOUR APPEALS ALTHOUGH THE ASSESSEE HAS RAISED VARIOUS GROUNDS BUT THE EFFECTIVE GRIEVANCE IS THAT THE LD CIT(A) IS NOT JUSTIFIED IN CONFIRMING THE IMPOSI TION OF LATE FILING FEE WITHOUT ISSUING SHOW CAUSE NOTICE TO THE APPELLANT. 3. AT THE TIME OF HEARING LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT BEFORE THE CIT(A) THE ASSESSEE HAD RAISED AS MANY AS SIX ITA NOS.100 TO 103/CTK/2019 ASSESSMENT YEARS:16 - 17(QR.4) &2017 - 18 (QR. NOS. 2 TO 4) P A G E 2 | 4 GROUNDS BUT THE APPEALS OF THE ASSESSEE HAVE BEEN DISMISSED BY ADJUDICATING GROUND NO.1 OF THE ASSESSEE ONLY. LD A.R. SUBMITTED THAT THE ORDER PA SSED BY THE ACIT - CP C - TDS IS ILLEGAL BEING DEVOID OF JURISDICTION HENCE THE INTIMATION ISSUED IS LIABLE TO BE QUASHED. LD A.R. VEHEMENTLY POINTED OUT THAT THE AO IS NOT JUSTIFIED IN IMPOSING LATE FILING FEE ON THE APPELLANT WITHOUT ISSUING SHOW CAUSE NOT ICE AND THE AO OUGHT TO HAVE CONSIDERED THE EXIGENCIES FOR WHICH THE APPELLANT BEING A GOVERNMENT OF ODISHA ORGANISATION WAS PREVENTED TO FILE QUARTERLY RETURN IN TIME HENCE THE DELAY OCCURRED SHOULD HAVE BEEN CONDONED AND THE LATE FILING FEE LEVIED ON T HE APPELLANT IS LIABLE TO BE CANCELLED OR WAIVED. LD A.R CONTENDED THAT THE AO HAS PASSED A NON - SPEAKING ORDER IN A MECHANICAL MANNER HENCE INTIMATION ISSUED IS LIABLE TO BE QUASHED. LD A.R. ALSO POINTED OUT THAT THE APPELLANT HAS DEPOSITED TAX DEDUCT ION AMOUNT IN TIME WITH THE GOVERNMENT EXCHEQUER AND ISSUED THE CERTIFICATE IN FORM NO. 16A TO THE DEDUCTEE BEFORE THE DUE TIME THEREFORE NO ONE HAS BEEN ADVERSELY AFFECTED IN THE PROCESS. THEREFORE IMPUGNED PENALTY BEING UNJUSTIFIED IS LIABLE TO BE CA NCELLED/WAIVED. 4. REPLYING TO ABOVE LD D.R. POINTED OUT THAT WHEN TDS RETURN WAS FILED BELATEDLY THEN THE ACIT CP C - TDS HAS NOTHING TO DO BECAUSE IMPOSITION OF PENALTY BEING SYSTEM GENERATED ORDER ITA NOS.100 TO 103/CTK/2019 ASSESSMENT YEARS:16 - 17(QR.4) &2017 - 18 (QR. NOS. 2 TO 4) P A G E 3 | 4 WHICH DOES NOT REQUIRE A NORMAL PROCESSING OF HEARING BE FORE THE AO. HOWEVER IN ALL FAIRNESS LD D.R. SUBMITTED THAT IF IT IS JUST AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION THE DEPARTMENT HAS NO OBJECTION TO ADJUDICATE GROUND NOS.2 TO 6 OF APPEAL RAISED BEFORE THE CIT(A) . 5. ON CAREFUL CONSIDERATION OF THE FIRST APPELLATE ORDER WE CLEARLY OBSERVE THAT THE CIT(A) HAS DISMISSED THE APPEALS OF THE ASSESSEE BY DECIDING GROUND NO.1 OF APPEAL OF THE APPELLANT IN ALL FOUR QUARTERS AND THERE IS NO ADJUDICATION OR DELIBERATION W ITH REGARD TO GROUND NOS.2 TO 6 OF THE APPELLANT. THE LD CIT(A) IS REQUIRED TO ADJUDICATE ALL GROUNDS RAISED BY THE ASSESSEE/APPELLANT IN FORM NO.35 AND SUCH LAPSE TAGS THE CIT(A) INCOMPLETE ADJUDICATION ORDER. KEEPING IN VIEW THE RIVAL SUBMISSIONS OF BO TH THE SIDES AND CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE WE ARE OF THE CONSIDERED VIEW THAT THE CIT(A) HAS DECIDED ONLY GROUND NO.1 OF APPEAL AND HAS NOT ADJUDICATED GROUND NOS.2 TO 6 OF APPEAL RAISED IN FORM NO.35 IN ALL FOUR APPEALS WHICH IS BEARING ON THE FINDINGS RECORDED BY THE CIT(A) PERTAINING TO GROUND NO.1 OF APPEAL. THEREFORE WE DEEM IT JUST AND PROPER TO RESTORE THE APPEALS TO THE FILE OF THE CIT(A) TO DECIDE THE APPEAL S DENOVO BY ADJUDICATING ALL THE GROUNDS OF A PPEAL RAISED BEFORE HIM. ITA NOS.100 TO 103/CTK/2019 ASSESSMENT YEARS:16 - 17(QR.4) &2017 - 18 (QR. NOS. 2 TO 4) P A G E 4 | 4 6. IN THE RESULT APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 25 / 1 1 /201 9 . S D/ - SD/ - (LAXMI PRASAD SAHU) ( CHANDRA MOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER CUTTACK; DATED 25 / 1 1 /20 1 9 B.K.PARIDA SPS COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT CUTTACK 1. THE APPELLANT : DISTRICT LABOUR OFFICE NUAPADA KHAPURIA CUTTACK 2. THE RESPONDENT. ACIT CPC - TDS GHAZIABAD - 201010 3. THE CIT(A) - CUTTACK 4. PR.CIT CUTTACK 5. DR ITAT CUTTACK 6. GUARD FILE. //TRUE COPY//