Shri Brij Mangal Singh Inter Collete,, Allahabad v. JT. CIT,(TDS),, Allahabad

ITA 158/ALLD/2014 | 2011-2012
Pronouncement Date: 24-04-2015 | Result: Allowed

Appeal Details

RSA Number 15820714 RSA 2014
Bench Allahabad
Appeal Number ITA 158/ALLD/2014
Duration Of Justice 1 year(s) 3 day(s)
Appellant Shri Brij Mangal Singh Inter Collete,, Allahabad
Respondent JT. CIT,(TDS),, Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 24-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 24-04-2015
Assessment Year 2011-2012
Appeal Filed On 21-04-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI D. KARUNAKARA RAO ACCOUNTANT MEMBER AN D SHRI C. N. PRASAD JUDICIAL MEMBER ITA NO. 158/ALLD/2014 ASSESSMENT YEARS: 2011-12 SHRI BRIJ MANGAL SINGH INTER COLLEGE RAMPUR KARCHANA ALLAHABAD PAN:ALDS00610B VS. JCIT (TDS) ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : NONE REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 23.04.2015 DATE OF PRONOUNCEMENT : 24 .04. 2015 O R D E R PER D. KARUNAKARA RAO AM: THIS APPEAL BY THE ASSESSEE IS FILED AGAINST THE ORDER OF THE LD. CIT(A) ALLAHABAD DATED 10.12.2013 FOR THE A.Y. 2011-12. T HE GROUNDS IN APPEAL REVOLVED AROUND THE ISSUE OF CONFIRMING THE PENALTY LEVIED B Y THE AO U/S 272A (2)(K) OF THE ACT. 2. THERE IS NONE TO REPRESENT THE ASSESSEE. AT THE OUTSET LD. DR FOR THE REVENUE SUBMITTED THAT THE ISSUE CAN BE DISPOSED WI THOUT THE ASSESSEE. THE ASSESSEE IS A PRINCIPAL REPRESENTING THE COLLEGE. HE MADE PAYMENTS OF SALARIES TO THE LECTURES AND OTHERS AFTER MAKING THE TDS AS PER THE LAW. SUBSEQUENTLY TDS WAS DULY CREDITED TO THE GOVERNMENT ACCOUNT TOO. HOWEVE R WHEN COMES TO FURNISHING OF STATEMENTS TO THE TDS AUTHORITIES THERE WAS THE DE LAY OF 572 DAYS. FOR THIS DEFAULT THE ASSESSING OFFICER LEVIED PENALTY OF RS.57 200/- . ASSESSEE SUBMITTED THE DELAY IS ATTRIBUTABLE TO THE CLERICAL STAFF OF THE COLLEGE W HO ARE ENTURSTED WITH THAT JOB. THE EXPLANATION WAS REJECTED BY THE AO AS WELL AS LD. C IT(A). BEFORE US THERE WAS NONE TO REPRESENT THE CASE OF THE PRINCIPAL. HOWEVER LD . DR NARRATED IN THE FACTS OF THE ITA NO. 158/ALLD/2014 ASSESSMENT YEARS: 2011-12 2 CASE AND SUBMITTED THAT THE PENALTY LEVIED BY THE A O AND CONFIRMED BY THE LD. CIT(A) SHOULD NOT BE DISTURBED. HOWEVER WE FIND TH AT THE EXPLANATION GIVEN BY THE ASSESSEE WAS NOT REBUTTED BY THE REVENUE. 3. AFTER HEARING THE LD. DR AND PERUSE THE ORDERS O F THE REVENUE WE FIND THAT THE DEFAULT IN QUESTION RELATES TO THE PROCEDURES O F FILING THE STATEMENTS TO THE AUTHORITIES. OTHERWISE THE ASSESSEE DULY MADE THE TDS AND CREDITED THE SAME TO THE GOVERNMENT ACCOUNT. THIS IS A CASE THAT THE STA TEMENTS WERE FINALLY FURNISHED TO THE DEPARTMENT. IN OUR OPINION THE FURNISHING OF T HE SAID STATEMENT BELATEDLY IS FOR BONAFIDE REASONS. CONSIDERING THE SAME WE ARE OF TH E OPINION THAT THIS IS NOT A FIT CASE FOR INVOKING THE PROVISION OF SECTION 272A (2) (K) OF THE ACT. ACCORDINGLY THE ISSUE RAISED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 24.04.2015 *SRIVASTAVA COPY TO: THE APPELLANT THE RESPONDENT THE CIT CONCERNED ALLAHABAD THE CIT(A) CONCERNED ALLAHABAD THE DR BENCH //TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT ALLAHABAD.