Principal,Pawa Nagar Mahavir Inter College,, Kushinagar v. JT,CIT,, Allahabad

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. 69 & 70/ALLD/2015 ASSESSMENT YEARS.2010-11 & 2011-12 PRINCIPAL PAWA NAGAR MAHAVIR INTER COLLEGE FAZAL NAGAR KUSHINAGAR PAN/TAN:-ALDPO0634E VS. JCIT (TDS) ALLAHABAD RANGE ALLAHABAD (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI PRAVEEN GODBOLE 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 TWO APPEALS UNDER CONSIDERATION FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF THE LD. CIT(A) ALLAHABAD DATED 01. 10.2014R THE A.YS. 2010-11 & 2011-12. THE ISSUE IN BOTH APPEALS RELATES TO LEVY OF PENALTY U/S 272A(2)(K) OF THE ACT. 2. THE RELEVANT FACTS ARE THAT THE ASSESSEE THE PRI NCIPAL OF COLLEGE AT KUSHINAGAR INCLUDES DEDUCTED THE TAX IN RESPECT TO THE PAYMENT S MADE TO THE LECTURER AND STAFF THAT THE ASSESSEE THE SAID AMOUNT OF TDS WAS DULY C REDITED TO THE GOVERNMENT ACCOUNT IN TIME. HOWEVER FOR BOTH THESE APPEALS A SSESSEE FILED E-ELECTORAL STATEMENTS BELATEDLY TO AS PER THE TDS PROVISIONS. THE REASONS FOR SUCH A DELAY RELATES TO LACK OF INTERNET INFRASTRUCTURE IN THE S AID LOCATIONS MAN POWER PROBLEMS AMENDED PROVISONS ETC. IT IS THE PRAYER OF THE ASSE SSEE THIS IS THE FIRST TIME DEFAULT ON THE ASSESSEE IS THESE MATTERS AND SEEKS LENIENT APPROACH AND REQUEST FOR CANCELLING THE PENALTY LEVIED BY THE AO AND CONFIRM ED BY THE LD. CIT(A). 3. ON HEARING THE LD. DR FOR THE REVENUE WE FIND THAT THERE IS NO DISPUTE ON THE FACTS THAT IT IS THE FIRST TIME DEFAULT AND OTH ERWISE THE ASSESSEE IS REGULAR IN FURNISHING THE STATEMENTS TO THE TDS OFFICERS IN TH E SUBSEQUENT ASSESSMENT YEARS. ITA NOS. 69 & 70/ALLD/2015 ASSESSMENT YEARS.2010-11 & 2011-12 2 THIS IS KNOWN TRUTH THAT THERE ARE INFRASTRUCTURAL PROBLEMS RELATING TO INTERNET MAN POWER ETC. ELECTRICITY IS NOT CONTINUOUS AVAILABLE IN THE SAID LOCATIONS. CONSIDERING THE FACTS OF THE PRESENT CASE WE ARE OF THE OPINIO N THIS IS NOT A FIT CASE LEVY OF PENALTY IN THESE TWO APPEALS. ACCORDINGLY GROUND R AISED BY THE ASSESSEE IN THESE TWO APPEALS ARE ALLOWED. 4. IN THE RESULT BOTH APPEALS FILED BY THE ASSESSEE ARE ALLOWED . 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.