Income Tax Appellate Tribunal - Chennai
M/S. Pelican Realty Projects Pvt. Ltd., ... vs Dcit, Cpc Tds, , Ghaziabad on 19 December, 2019
आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH: CHENNAI
श्री जॉजज माथन, न्याधयक सदस्य एवं श्री
श्री एस. जयरामन, ले खा सदस्य के समक्ष
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA Nos.2252, 2253, 2254 & 2255/Chny/2019
धनिाज रण वर्ज /Assessment Years: 2015-16 [Q-1], [Q-3], [Q-3] and 2016-17 [Q-1]
M/s. Pelican Realty Projects Private The Deputy Commissioner of
Limited, Income Tax,
Old No.15, New No.31, Vs. CPC TDS,
Rajamannar Street, T. Nagar, Ghaziabad
Chennai - 600 017.
[PAN: AACCH 1963J]
(अपीलार्थी/Appellant) (प्रत्यथी/Respondent)
अपीलाथी की ओर से/ Appellant by : Ms. Madhu Sruthi Neelakantan,
Advocate
प्रत्यथी की ओर से /Respondent by : Mr. AR.V.Sreenivasan, JCIT
सुनवाई की तारीख/Date of Hearing : 19.12.2019
घोर्णा की तारीख /Date of Pronouncement : 19.12.2019
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
These are appeals filed by the Assessee against the order of the learned Commissioner of Income Tax (Appeals)-17, Chennai in appeal Nos. I.T.A. Nos.412 to 415/18-19 [412 (AY.2015-16-26Q - Q-3, 413 AY.2015-16- 26Q - Q-1, 414 AY.2015-16-24Q - Q-3 and 415 AY.2016-17-24Q - Q-1] dated 15.07.2019 for the Assessment Years 2015-16 & 2016-17.
ITA Nos. 2252, 2253, 2254 & 2255/Chny/2019 :- 2 -:
2. Ms. Madhu Sruthi Neelakantan, Advocate represented on behalf of the Assessee and Mr. AR.V.Sreenivasan, JCIT represented on behalf of the Revenue.
3. It was submitted by the learned Authorized Representative that the issue was against the action of the learned CIT(A) in dismissing the appeals of the assessee by not condoning the delay in filing of the appeals. It was a submission that the issue on merit was against the levy of the late filing fee u/s.234E of the Income Tax Act, 1961. It was a submission that on merits the issue was in favour of the assessee in various cases by the Tribunal holding that the levy u/s.234E prior to 01.06.2015 was invalid as there was no enabling provision in Section 200A vis-à-vis Clause (1)(C) of 234E for the levy of such fee while processing the statement of tax deducted at source. It was a submission that there was a delay of more than 1400 days in filing the appeals before the learned CIT(A) as has been extracted by him in paras 6.1 of his order. It was a submission that the delay was on account of the mistaken impression on the part of the assessee that once the return is filed, the issue would come to rest in so far as the TDS had been deducted and paid within the time. It was only when the assessment order was passed that the assessee understood that separate appeals are to be filed. It was a submission that immediately the assessee approached the auditor for filing the appeals, thus causing the delay. It was a submission that the delay was on account of bonafide belief. It was a prayer that the delay may be condoned and the issues in the appeal restored to the file of the learned CIT(A) for adjudication on merits.
ITA Nos. 2252, 2253, 2254 & 2255/Chny/2019 :- 3 -:
4. In reply, the learned Departmental Representative vehemently supported the order of the learned CIT(A).
5. We have considered the rival submissions and perused the material available on record.
6. When technicalities is pitted against substantial justice, the principles of law are that technicalities must stand down. In the present case admittedly the issues are in respect of the levy u/s.234E of the Act prior to 01.06.2015. This being so, as it is noticed that the reasons given by the assessee for explaining the delay is a plausible explanation and the explanation has not been found to be false, the delay in filing of the appeals before the learned CIT(A) are condoned. Consequently, the issues in these appeals on merits are restored to the file of the learned CIT(A) for adjudication on merits.
7. In the result, the appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open Court on 19th December, 2019 in Chennai.
Sd/- Sd/-
(श्री एस. जयरामन) (जॉजज माथन)
(S. JAYARAMAN) (GEORGE MATHAN)
लेखा सदस्य/ACCOUNTANT MEMBER न्याययक सदस्य/JUDICIAL MEMBER
चेन्नई/Chennai,
धदनां क/Dated: 19th December, 2019.
IA, Sr. PS
आदे श की प्रधतधलधप अग्रेधर्त/Copy to: 1. अपीलाथी/Appellant 2. प्रत्यथी/Respondent 3. आयकर आयुक्त (अपील)/CIT(A) 4. आयकर आयुक्त/CIT 5. धवभागीय प्रधतधनधि/DR 6. गार्ज फाईल/GF