Income Tax Appellate Tribunal - Indore
Manjiri Choudhary, Indore vs Assessee on 19 December, 2011
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IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER
And
SHRI R.C. SHARMA, ACCOUNTANT MEMBER
ITA No. 126/Ind/2012
A.Y. 2009-10
Smt. Manjiri Choudhary
Indore
PAN - ABNPC-7877M :: Appellant
Vs
Asstt.Commr. of Income Tax
1(2), Indore :: Respondent
ITA No. 127/Ind/2012
A.Y. 2009-10
Smt. Vijay Choudhary
Indore
PAN - ABNPC- 7872L :: Appellant
Vs
Asstt. Commr. of Income Tax
1(2), Indore :: Respondent
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Appellant by Shri S.S. Deshpande
Respondent by Shri Keshav Saxena
Date of hearing 3.09.2012
Date of pronouncement 3.09.2012
O R D E R
PER JOGINDER SINGH, judicial member
These appeals are by different assessees for the A.Y. 2009- 10 against the impugned order dated 19.12.2011 on the ground that the learned first appellate authority erred in dismissing the appeal on the ground that the appropriate taxes u/s 140A have not been paid by the assessee as such the appeals are not maintainable and further erred in not considering the plea that the assessee requested the Assessing Officer to adjust the refund already due in the case of Zoom Developers u/s 140A. During hearing, the learned counsel for the assessee invited our attention to a letter addressed to the ACIT to the fact that the assessee paid the amount of Rs.28,50,000/- on 7.6.2012 in the case of Smt. Manjiri Choudhary and Rs. 16,25,000/- on 13.6.2012 in the case of Shri Vijay Choudhary. The assessee also enclosed copy of the challan with the application. We find that though there is delay in payment of taxes due to the reason of financial crisis and especially when all the movable/immovable 3 properties were attached by the department along with the bank account, however, since due taxes have been paid, therefore, lenient view is required. Considering the totality of facts and circumstances, both these appeals are remanded back to the file of the CIT(A) for fresh adjudication on merit for which due opportunity of being heard be provided to the assessee. The assessees are at liberty to furnish evidence in support of their claim, if any.
Finally, both these appeals are allowed in part for statistical purposes.
This order was pronounced in the open Court in the presence of ld. Representatives from both sides at the conclusion of the hearing on 3rd September, 2012.
Sd sd (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 4th September, .2012
Copy to: Appellant, Respondent, CIT, CIT(A), DR, Guard File Dn/-44 4