Income Tax Appellate Tribunal - Chandigarh
S.D.S. Electronics Private Limited, ... vs Dcit, Cpc, Tds, Ghaziabad on 10 January, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी" च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH "B" CHANDIGARH ी संजय गग , या यक सद य एवं ीमती अ नपण ू ा ग'ु ता, लेखा सद य BEFORE: SH. SANJAY GARG, JM & SMT. ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA Nos.1110 to 1124/CHD/2018 नधा रण वष / A.Y : 2013-14, 2014-15 & 2016-17 M/s S.D.S. Electronics P.Ltd., बनाम The DCIT (CPC TDS), 194, Industrial Area, Phaes-2, Ghaziabad. Chandigarh.
थायी लेखा सं./PAN NO: AABCS9990D अपीलाथ /Appellant यथ /Respondent नधा रती क! ओर से/Assessee by : Shri Ajay Jain, C.A. राज व क! ओर से/ Revenue by : Shri Manjit Singh, Sr.DR सन ु वाई क! तार&ख/Date of Hearing : 10.01.2019 उदघोषणा क! तार&ख/Date of Pronouncement : 10.01.2019 आदे श/Order Per Bench:
These are the appeals preferred by the assessee against the common order dated 31.05.2018 of the Commissioner of Income Tax (Appeals)-I [hereinafter referred to as CIT(A)], Chandigarh in respect of the orders passed u/s 200A of the Income Tax Act,1961 for respective quarters for late filing of the TDS Returns.
2. The appeals are time barred by one day. The assessee has filed an affidavit wherein the reasons for delay of one day in filing the present appeals has been explained.
3. Considering the above reasons and the shortness of the period of delay, the delay in filing the present appeal is condoned.
4. At the outset, the ld. counsel for the assessee has invited our attention to the impugned common order of the ld. CIT(A) and has ITAs 1110 to 1124/CHD/2018 Page 2 of 3 submitted that the ld. CIT(A) has dismissed the appeals of the assessee in-limine on the ground of being barred by limitation that the ld. CIT(A) has not adjudicated on the merits of the appeals. The ld. Counsel has further invited our attention to para 4 of the impugned order wherein the ld. CIT(A) has mentioned that intimations u/s 200A were by e-mail to the assessee and that the same being the valid service and the appeals filed by the assessee were late with the delay ranging from 3 months to 20 months. Hence, the ld. CIT(A) dismissed the appeals being barred by limitation. The ld. Counsel has produced the affidavit of Shri Yogeshwar Sahdev, Director of the assessee company wherein it has been deposed that the assessee was not aware of these intimations served on the assessee through e-mail. That due to certain technical reasons, those e-mails were not received/looked into by the assessee. That it was only when the ITO (TDS) issued demand notice that the assessee enquired about the intimations and as suggested by the ITO (TDS), the orders were downloaded from the website of the Department and thereafter, immediately the respective appeals were filed before the ld. CIT(A). The ld. Counsel, therefore, has submitted that there was no intentional act on the part of the assessee in not filing the appeals within the limitation period before the CIT(A) but the delay was due to aforesaid reasons. He, therefore, has submitted that the delay, if any in filing the appeals before the CIT(A) be condoned and the ld. CIT(A) be directed to adjudicate the appeals of the assessee on merits.
5. After considering the rival submissions, in our view, the assessee has explained the reasons for delay in filing the appeals before the CIT(A). Admittedly the intimations u/s 200A of the Act were not served on the assessee physically but only in electronic form and the ITAs 1110 to 1124/CHD/2018 Page 3 of 3 assessee has explained that due to certain reasons, it could not access the e-mails. In our view the interest of justice will be well served if the delay in filing the appeals before the CIT(A) is condoned and the appeals of the assessee be adjudicated on merits. Accordingly, we set aside the impugned orders of the CIT(A), condone the delay, if any in filing the appeals before the CIT(A) and direct the ld. CIT(A) to adjudicate the appeals of the assessee on merits in accordance with law.
6. In the result, all the appeals of the assessee are treated as allowed for statistical purposes.
Order pronounced in the Open Court on 10.01.2019.
Sd/- Sd/-
(अ नपणू ा ग'ु ता) (संजय गग )
(ANNAPURNA GUPTA) (SANJAY GARG )
लेखा सद य/ Accountant Member या यक सद य/ Judicial Member
"Poonam"
आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आयु/त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न2ध, आयकर अपील&य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानुसार/ By order, सहायक पंजीकार/ Assistant Registrar