KRR Infra Projects Private Limited, Hyderabad v. Income Tax Officer, Ward-14(3), Hyderabad

ITA 73/Hyd/2018 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Allowed

Appeal Details

RSA Number 7322514 RSA 2018
Assessee PAN LAYOF1060D
Bench Hyderabad
Appeal Number ITA 73/Hyd/2018
Duration Of Justice 3 year(s) 2 month(s) 7 day(s)
Appellant KRR Infra Projects Private Limited, Hyderabad
Respondent Income Tax Officer, Ward-14(3), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-A
Tribunal Order Date 15-03-2021
Last Hearing Date 01-02-2021
First Hearing Date 01-02-2021
Assessment Year 2011-2012
Appeal Filed On 08-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH HYDERABAD. BEFORE SHRI S.S. GODARA JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER I.T.A. NOS.73 & 74/HYD/2018 (ASSESSMENT YEARS : 2011 - 12 & 2012 - 13) M/S. KRR INFRA PROJECTS PVT. LTD. 6 - 3 - 853/A/M/204 FLAT NO.204 MERIDIAN PLAZA AMEERPET HYDERABAD - 500 016 PAN HYDK04836G VS. INCOME TAX OFFICER WARD NO.14(3) HYDERABAD. APPELLANT RESPONDENT. APPELLANT BY : SHRI P. MURALI MOHAN RAO. RESPONDENT BY : SHRI SIBENDU MOHARANA. DATE OF HEARING : 01.02.2021. DATE OF PRONOUNCEMENT : 15 .03.2021. O R D E R PER SHRI S.S. GODARA J.M. : TH ESE TWO ASSESSEE'S APPEAL S FOR THE ASST. YEAR S 201 1 - 12 & 2012 - 13 ARISE FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 8 ORDER BOTH DT. 24.11.2017 PASSED IN CASE NOS.A - 2 - 41 & 42/CIT(A) - 8/HYD/2017 - 18; RESPECTIVELY INVOLVING PROCEEDINGS U/S.201(1) AND 201(1A) OF INCOME TAX ACT 1961 (T HE ACT). HEARD BOTH THE PARTIES . C ASE FILE S PERUSED. 2. WE NOTE DURING THE COURSE OF HEARING THAT THE CIT(A) HAS DECLINED TO CONDONE THE ASSESSEE'S DELAY OF 1060 DAYS IN FILING THE APPEAL BEFORE HIM ON THE GROUND THAT NO SUFFICIENT EXPLANATION HAD COME FROM THE TAX PAYERS END TO THIS EFFECT. 2 ITA NOS.73 & 74/HYD/2018 3. LEARNED CIT - DR VEHEMENTLY CONTENDED DURING THE COURSE OF HEARING THAT THE CIT(A) HAD AFFORDED ENORMOUS OPPORTUNITIES AS PER PARA 5 PAGE 2 OF THE LOWER APPELLATE ORDER WHICH STOOD NON - COMPLIED FROM THE ASSESSEE'S SIDE. HE FAILS TO DISPUTE THAT THERE IS NOT EVEN AN INDICATION ABOUT THE ACTUAL SERVICE OF THE HEARING NOTICE ON THE LAST TWO OCCASIONS I.E. 23.10 .2017 AND 14.11.2017. COUPLED WITH THIS THE RELEVANT ISSUE OF ASSESSEE'S FAILURE IN NOT DEDUCTING TDS UPON HAS ALSO NOT BEEN DECIDED ON MERITS. HONBLE APEX COURTS LAND MARK DECISION(S) COLLECTOR LAND ACQUISITION ANANTNAG & ORS. VS. MST. KATIJI & ORS I N CIVIL APPEAL NO.460 OF 1987 AND UNIVERSITY OF DELHI VS. UNION OF INDIA IN CIVIL APPEALS NO.9488 & 9489/2019 DT.17.12.2011 HOLD THAT ALL TECHNICAL ASPECTS MUST MAKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE PROVIDED TO ASSESSEE IS ABLE TO EXPLAIN THE DELAY BY FILING COGENT REASONS ATTRIBUTING THE SAME TO CIRCUMSTANCES BEYOND ITS CONTROL. IT IS NOT IN DISPUTE THAT THE ASSESSEE'S IDENTICAL PETITION(S) HAD EXPLAINED THE ABOVE DELAY TO MISPLACEMENT OF THE NOTICE BY ITS STAFF WHICH HAS NOWHERE SEEN RESULTED AT THE REVENUES END. BOTH THE INSTANT APPEALS OF ASSESSEE ARE THEREFORE REMITTED BACK TO THE FILE OF CIT(A) FOR HIS AFRESH ADJUDICATION AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES TO THE ASSESSEE IN FILING ALL OF ITS ON MERITS REGARDING NON - COMPLIANCE OF THE TDS DEDUCTION MECHANISM AND AS PER CHAPTER XVII OF THE ACT. IT IS FURTHER MADE CLEAR THAT THE CIT(A) SHALL ALSO CONSIDER OPERATION OF SECTION 201(1) 1 ST PROVISION INSERTED BY THE FINANCE ACT 2012 W.E.F. 1.7.2012 THAT AN ASSESSEE; WHO HAS FAILED TO DEDUCT TDS ON WHOLE OR ANY PART OF THE TAX SHALL NOT BE DEEMED TO BE AN ASSESSEE IN DEFAULT IN CASE IT IS PROVED THAT THE RECEIPT CONCERN ALREADY STANDS ASSESSED QUA FOR THE CORRESPONDING INCOME. CASE LAW CIT VS. ANSAL LAND MARK TOWNSHIPS PVT. LTD. (2015) 377 ITR 135 (DEL) HOLDS SECTION 40(A)(IA) 2 ND PROVISO READ WITH THE ABOVE PROVISO AS A C URATI ON HAVING RETROSPECTIVE 3 ITA NOS.73 & 74/HYD/2018 EFFECT. WE THEREFORE ADOPT THE VERY REASONING HEREIN AS WELL. THE ASSESSEE OR ITS AUTHORIZED AUTHORISED REPRESENTATIVE SHALL APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.7.2021 IN CONSEQUENTIAL PROCEEDINGS. 4. THESE TWO ASSESSEE'S APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. A COPY OF THE COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 15TH MARCH 2021. SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *REDDY GP COPY TO : 1. M/S. KRR INFRA PROJECTS PVT. LTD. 6 - 3 - 853/A/M/204 FLAT NO.204 MERIDIAN PLAZA AMEERPET HYDERABAD - 500 016. 2. ITO WARD 14(3) HYDERABAD. 3. C I T HYDERABAD. 4. CIT(APPEALS) - 8 HYDERABAD. 5. DR ITAT HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY ITAT HYDERABAD