Exective Engineer,, Allahabad v. JT.CIT(TDS), Allahabad

ITA 524/ALLD/2014 | 2009-2010
Pronouncement Date: 30-04-2015 | Result: Allowed

Appeal Details

RSA Number 52420714 RSA 2014
Assessee PAN ALDTO0272G
Bench Allahabad
Appeal Number ITA 524/ALLD/2014
Duration Of Justice 6 month(s) 29 day(s)
Appellant Exective Engineer,, Allahabad
Respondent JT.CIT(TDS), Allahabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 30-04-2015
Assessment Year 2009-2010
Appeal Filed On 01-10-2014
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 NOS. 523 TO 526/ALLD/2014 ASSESSMENT YEARS. 2008-09 2009-10 2010-11 & 2011-12 EXECUTIVE ENGINEER TUBEWELL DIVISION III BADA BAGHADA PRAYAG ALLAHABAD 211006 PAN/TAN:-ALDTO0272G VS. JCIT (TDS) ALLAHABAD RANGE ALLAHABAD (APPELLANT) (RESPO NDENT) ASSESSEE BY : SHRI SANJAY KUMAR REVENUE BY : SHRI UMESH PATHAK DATE OF HEARING : 30.04.2015 DATE OF PRONOUNCEMENT : 30.04.2015 O R D E R PER D. KARUNAKARA RAO AM: THERE ARE FOUR APPEALS UNDER CONSIDERATION FILED B Y THE ASSESSEE AGAINST THE COMMON ORDER OF THE LD. CIT(A) ALLAHABAD DATED 13. 06.2014 FOR THE A.YS. 2008-09 TO 2011-12. 2. THE ISSUE RAISED IN APPEAL RELATE TO LEVY OF PEN ALTY U/S 272A(2)(K) OF THE ACT FOR FAILURE OF THE ASSESSEE IN FURNISHING THE E-STA TEMENTS TO THE TDS OFFICER. THERE IS A SUBSTANTIAL DELAY IN FURNISHING THE E-STATEMENTS TO THE TDS OFFICERS. THE REASONS GIVEN BY THE ASSESSEE FOR THE SAID DELAY INCLUDES L ACK OF KNOWLEDGE ABOUT THE INTERNET LACK OF INTERNET INFRASTRUCTURE AND AMEN DED PROVISIONS WHICH ARE COME INTO FORCE BY FINANCE (NO.2) ACT 2004 LACK OF MAN POWER IN THE GOVERNMENT OFFICES ETC. IN VIEW OF THE FREQUENT CHANGES IN THE PROCEDURE BY VIRTUE TO THE SAID AMENDMENTS THE ASSESSEE COULD NOT COMPLY WITH PROCEDURE. AO LE VIED THE PENALTY IN ALL THIS FOUR YEARS FOR THE DELAY IN FURNISHING THE SAID STATEMEN TS. AGGRIEVED WITH THE SAME SAID ORDERS OF THE AO THE ASSESSEE FILED AN APPEAL BEFO RE THE CIT(A) FOR ALL THIS YEARS. THE APPEALS WERE FILED BELATEDLY BEFORE THE LD. CIT (A). ASSESSEE FURNISHED REQUEST FOR CONDONATION OF DELAY. ON HEARING THE ASSESSEE THE LD. COUNSEL REFUSED TO ITA NOS. 523 TO 526/ALLD/2014 ASSESSMENT YEARS 2007-08 2009-10 2010-11 & 2011-12 2 CONDONE THE DELAY. HE ACCORDINGLY DISMISSED ALL TH ESE APPEALS AT THE ADMISSION STAGE ITSELF. 3. AGGRIEVED WITH THE SAID ORDERS ASSESSEE FILED TH E APPEALS BEFORE US IN TIME. WITH THE GROUND THE LD. CIT(A) HAS NOT APPRECIATED THE REASONABLE CAUSE IN FURNISHING THE APPEALS BEFORE HIM BELATEDLY. 4. BEFORE US IN CONNECTION WITH THE REQUEST OF CON DONATION REJECTED BY THE LD. CIT(A) THE ASSESSEES COUNSEL SUBMITTED THAT THERE ARE NUMBERS OF PROBLEMS IN COMPLYING WITH THE REQUIREMENTS OF LAW QUA THE FURN ISHING OF E-QUARTERLY STATEMENTS TO THE TDS OFFICERS THERE IS A SHORTAGE OF STAFF LA CK OF INFRASTRUCTURAL FACILITIES AMENDED PROVISONS LACK OF KNOWLEDGE OF PROCEDURES ETC. ARE RELEVANT REASONS. THE CASE OF THE ASSESSEES COUNSEL IS THAT THE TDS WAS DONE PROPERLY ON THE SAME WAS CREDITED TO THE GOVERNMENT ACCOUNT IN TIME. THEREFO RE IT IS THE PRAYER OF THE LEARNED COUNSEL TO REMAND THE APPEALS TO THE FILE W ITH THE DIRECTION TO LD. CIT(A) ADJUDICATE THE ISSUE AFRESH AFTER CONDONING THE DEL AY. 5. ON THE OTHER HAND LD. DR ON THIS ISSUE OF CONDO NATION OF DELAY BY THE LD. CIT(A). 6. HAVING HEARD BOTH THE PARTIES AND PERUSED THE OR DERS OF THE REVENUE WE FIND THE LD. CIT(A) DID NOT CONDONE THE DELAY IN FILING THE APPEALS BEFORE HIM DESPITE THE KNOWN AND FAMILIAR PROBLEMS TROUBLING THE CITIZENS IN GENERAL AND THE PRESENT ASSESSEE IN PARTICULAR. THE PROBLEMS ARE PLENTY THA T RELATES TO INFRASTRUCTURE MAN POWER PRIORITY OF DUTIES OF THE STAFF. FURTHER WE FIND THAT THE ASSESSEE HAS DEULY DEDUCTED THE TAX AND CREDITED THE SAME TO THE GOVER NMENT ACCOUNT IN TIME. IT IS ALSO NOTICED THIS IS THE FIRST DEFAULT BY THE ASSES SEE IN THESE MATTERS. CONSIDERING THE FACTUAL MATRIX SPECIFIC TO THE ASSESSEE WE ARE OF THE OPINION THAT AS THE FIRST TIME DEFAULT WE SHOULD DIRECT THE LD. CIT(A) CONDONE TH E DELAY AND ADJUDICATE THE ISSUE ON MERITS AFTER GRANTING AN OPPORTUNITY OF BEING HE ARD TO THE ASSESSEE. ACCORDINGLY ALL THE ISSUE RAISED IN THE APPEALS ARE SET ASIDE T THE FILE OF THE LD.CIT(A). ITA NOS. 523 TO 526/ALLD/2014 ASSESSMENT YEARS 2007-08 2009-10 2010-11 & 2011-12 3 7. IN THE RESULT ALL THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF APRIL 2015. SD/- SD/- (C. N. PRASAD) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD DATED: 30.04.2015 *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.