Dr. Rajinder Parshad Gupta, Gurgaon v. DCIT (TDS), Gurgaon

ITA 6635/DEL/2015 | 2013-2014
Pronouncement Date: 29-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 663520114 RSA 2015
Bench Delhi
Appeal Number ITA 6635/DEL/2015
Duration Of Justice 1 year(s) 11 month(s) 15 day(s)
Appellant Dr. Rajinder Parshad Gupta, Gurgaon
Respondent DCIT (TDS), Gurgaon
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Partly Allowed
Bench Allotted F
Tribunal Order Date 29-11-2017
Assessment Year 2013-2014
Appeal Filed On 14-12-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F NEW DELHI BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SMT. BEENA A PILLAI JUDICIAL MEMBER ITA NO. 66 33 /DEL/2015 ITA NO. 66 34 /DEL/2015 ITA NO. 66 35 /DEL/2015 A.Y. 20 13 - 14 DR.RAJINDER PARSHAD GUPTA C/O SARASWATI HOSPITAL OLD DELHI GURGAON ROAD GURGAON PAN: RTKR04155E VS . DCIT (TDS) GURGAON (APPELLANT) (RESPONDENT) APPELLANT BY SH. AASHISH SARASWAT ADV. RESPONDENT BY SHRI ATIQ AHMAD SR.D.R DATE OF HEARING 2 2 ND NOVEMBER 2017 DATE OF PRONOUNCEMENT 29 TH NOVEMBER 2017 ORDER PER BEENA A PILLAI JUDICIAL MEMBER P RESENT APPEALS HA VE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29/09/15 PASSED BY LD. CIT(A) - 2 GURGAON FOR ASSESSMENT YEAR 2013 - 14 ON THE FOLLOWING GROUNDS. ITA NOS. 6633 - 6634&6635/DEL/15 AY 2013 - 14 DR.RAJINDER PARSHAD GUPTA GURGAON PAGE 2 OF 6 ON THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD.CIT(A) HAS ERRED IN SUMMARILY DISMISSING THE APPEAL WI THOUT ADJUDICATING THE LEGALITY OF THE ISSUES INVOLVED IN APPEAL. 1 . THE MERE DEFAULT OF FILING ONE COMMON APPEAL AGAINST ORDER OF TDS/CPC FOR QUARTER 4 OF THE FY 2012 - 13 (ASSESSMENT YEAR 2013 - 14) WOULD NOT IPSO FACTO LEAD TO THE DISMISSAL OF APPEAL. THE D EFAULT IS CLEARLY PROCEDURAL AND TECHNICAL IN NATURE. THE PROVISIONS OF THE ACT OR WHERE THE BREACH FLOWS FROM A BONAFIDE BEHALF THAT THE OFFENDER IS LIABLE TO ACT IN THE MANNER PRESCRIBED UNDER THE STATUTE THE BONAFIDE OF THE APPELLANT WERE THEREFORE ES TABLISHED. 2 . ON APPEAL BEING OUT OF TIME: NO EXPLANATION ON THIS PARTICULAR ISSUE WAS SOUGHT DURING THE COURSE OF HEARING OF THIS APPEAL. THE PENALTY ORDERS ARE SYSTEM GENERATED. NO HEARING WAS INVITED BEFORE THE LEVY OF PENALTY. IT IS INFORMED THAT THE APPELLANT DID NOT RECEIVE ANY SUCH PENALTY ORDER. THE APPELLANT CAME TO KNOW OF THE PENALTY ORDER ON RECEIPT OF SHOW CAUSE PENALTY NOTICE U/S 221(1). CONSEQUENTLY APPEAL WAS FILED THEREAFTER. HENCE THE SO CALLED DELAY IN FILING OF APPEAL. 3 . FURTHER AS PROVIDED U/S 272A(4) NO PENALTY CAN BE LEVIED UNLESS AN OPPORTUNITY OF BEING HEARD IS GRANTED TO THE ASSESSEE BY THE AUTHORITY LEVYING PENALTY. IN FACT NO SHOW CAUSE PENALTY NOTICE WAS ISSUED. THE VIOLATION OF THE AFORESAID PROVISIO N WILL ITA NOS. 6633 - 6634&6635/DEL/15 AY 2013 - 14 DR.RAJINDER PARSHAD GUPTA GURGAON PAGE 3 OF 6 VIOLATE THE PENALTY PROCEEDINGS. THE PENALTY IMPOSED THUS OBSERVED TO BE QUASHED. 2. BRIEF FACTS OF THE CASE ARE AS UNDER: A SSESSEE WAS LIABLE TO DEDUCT TD S UNDER SECTION 192 AND 19 4 J OF THE A CT. A SESSEE RECEIVED INTIMATION UNDER SECTION 200 A OF THE A CT WHEREIN INTEREST WAS LEVIED FOR LATE PAYMENT UNDER SECTION 234 E OF THE A CT FOR THE 4 TH QUARTER AND FOR LATE FILING OF STATEMENT WITHIN THE PRESCRIBED TIME PERIOD UNDER SECTION 200 (3) OF THE A CT FOR 2 ND AND 3 RD QUARTER. AS PER INTIMATION RECEIVED BY ASSESSEE FROM TDS CPC GHAZIABAD THE SUM PAYABLE BY ASSESSEE WAS AS UNDER: QUARTER PARTICULARS AMOUNT - RS. SECOND LATE FILING LEVY 23260.00 THIRD LATE FILING LEVY 35500.00 FOURTH UNDER SECTION 234E 10800.00 2.1. IT WAS SUBMITTED BY LD. AR BEFORE US THAT D EMAND BEING RAISED ON ASSESSEE AS ABOVE CAME TO ITS KNOWLEDGE WHILE PROCESSING TD S RETURNS AND THEREFORE THERE WAS A DELAY IN FILING THE APPEAL BEFORE LD. CIT (A). IT HAS BEEN SUBMITTED THAT AS SESSEE FILED ONLY ONE APPEAL AGAINST THE ORDER OF CPC GHAZIABAD FOR 3 DIFFERENT QUARTERS FO R THE YEAR UNDER CONSIDERATION. IT WAS FOR THESE 2 REASONS THAT LD. CIT (A) DID NOT DECIDE THE ISSUE ON MERITS AND DISMISSED THE APPEAL FOR TECHNICAL DEFAULTS. 2.2 . LD. D R PLACED RELIANCE UPON THE ORDERS OF AUTHORITIES BELOW. 3. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH THE SIDES IN THE LIGHT OF THE RECORDS PLACED BEFORE US. ITA NOS. 6633 - 6634&6635/DEL/15 AY 2013 - 14 DR.RAJINDER PARSHAD GUPTA GURGAON PAGE 4 OF 6 3.1. IN THE INTEREST OF NATURAL JUSTICE WE ARE OF THE CONSIDERED OPINION THAT LD.CIT(A) MUST DECIDE THE ISSUE ON MERITS. WE ACCORDINGLY SET ASIDE THE ISSUE BACK TO THE FILE OF LD.CIT(A) BY CONDONING THE DELAY IF ANY IN FILING THE APPEAL BEFORE THE FIRST APPELLATE AUTHORITY. ASSESSEE IS DIRECTED T O FILE 3 SEPARATE APPEALS BEFORE LD.CIT(A) IN RESPECT OF THE ORDER PASSED BY LD.TD S /CPC PASSED FOR EACH QUARTER. 3.2. ACCORDINGLY THE GROUNDS RAISED IN ALL THE 3 APPEALS FOR THE YEAR UNDER CONSIDERATION FILED BEFORE US ARE ALLOWED FOR STATISTICAL PURPOS ES. 4. IN THE RESULT APPEALS FILED BY ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 . 1 1 . 2 0 1 7 . S D / S D / - (R.S. SYAL) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED 2 9 T H NOVEMBER 2017. *MV ITA NOS. 6633 - 6634&6635/DEL/15 AY 2013 - 14 DR.RAJINDER PARSHAD GUPTA GURGAON PAGE 5 OF 6 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASST. REGISTRAR ITAT DELHI BENCHES NEW DELHI ITA NOS. 6633 - 6634&6635/DEL/15 AY 2013 - 14 DR.RAJINDER PARSHAD GUPTA GURGAON PAGE 6 OF 6 DATE 1. DRAGON DICTATION 2 3 .11.2017 2. DRAFT PLACED BEFORE AUTHOR 27.11.2017 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. APPROVED DRAFT COMES TO SRPS/PS 5. KEPT FOR PRONOUNCEMENT ON 6. FILE SENT TO BENCH CLERK 7. ORDER UPLOADED