Income Tax Appellate Tribunal - Jaipur
Shri Mohan Lal Vyas, Jaipur vs Deputy Commissioner Of Income Tax, ... on 19 September, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA No. 830/JP/2018
fu/kZkj.k o"kZ@Assessment Year :2013-14
Mohan Lal Vyas cuke DCIT
2018, Vyas Bhawan, Vs. CPC-TDS,
Mistry Khana Road, Ghaziabad
Purani Basti, Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRM03025B
vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Shri R. S. Poonia (CA)
jktLo dh vksj ls@ Revenue by : Shri Jai Singh (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 12/09/2018
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 19/09/2018
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of Ld. CIT(A)-03, Jaipur dated 16.05.2018 for A.Y. 2012-13 wherein appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the appeal by rejecting the condonation petition filed by the assessee. 2 ITA No. 830/JP/2018
Shri Mohan Lal Vyas, Jaipur Vs. DCIT, Ghaziabad
2. Briefly stated the facts of the case are that an intimation u/s 200A of the Act was issued by the DCIT, CPC-TDS dated 25th December, 2013 wherein in respect of statement filed by the assessee for the 4th quarter of the FY 2012-13 which was filed on 10th October, 2013, late filing fee u/s 234E of the Act has been levied. Thereafter, an appeal was e-filed by the assessee on 22.11.2016 before the ld. CIT(A) along with condonation petition for delay in filing the appeal stating that the assessee was unaware as to whether the intimation order u/s 234E was appealable or not. The ld. CIT(E) rejected the condonation application stating that there was no genuine cause which prevented appellant to file the appeal in time. Accordingly, he rejected the condonation of application as well as appeal of the assessee was dismissed at the admission stage.
3. Before us, the ld. AR referred to the affidavit filed by the assessee and submitted that initially on receipt of the intimation, the assessee took advise and consultations from his Tax Consultant and the Tax Consultants at that point in time had advised him that there is no provision for filing appeal against the intimation issued u/s 200A of the Act. Thereafter, in November, 2016, the Tax Consultant again advised him that the provisions have been made in the Act w.e.f 01.06.2015 3 ITA No. 830/JP/2018 Shri Mohan Lal Vyas, Jaipur Vs. DCIT, Ghaziabad wherein the intimation issued u/s 200A has been made appealable u/s 246A of the Act. Therefore, basis on the said advice, the appellant has filed the appeal before the ld. CIT(A) on 22.11.2016. It was accordingly submitted that non filing of the appeal on account of no provision in the statute initially and subsequent insertion of the appeal provisions in the statute and the fact that as soon as the said advice was received by the assessee from his Tax Consultant, he has filed the appeal before the ld. CIT(A), there was a reasonable cause on the part of the assessee in not filing the appeal in time and it was accordingly submitted that the delay in filing the appeal of 1008 days may kindly be condoned and the matter may kindly be set aside to the file of the ld. CIT(A) for deciding on merit.
4. The ld. DR is heard who has opposed the condonation petition. At the same time, he fairly submitted that earlier there was no provision for filing the appeal against the intimation issued u/s 200A of the Act and the said intimation has been made appealable subsequently with the effect from 01.06.2015.
5. We have heard the rival contention and pursued the material available on the record. The present appeal relates to intimation passed u/s 200A of the Act dated 25th December, 2013 and undisputedly, at that point in time, the said intimation was not appealable before the ld. 4 ITA No. 830/JP/2018
Shri Mohan Lal Vyas, Jaipur Vs. DCIT, Ghaziabad CIT(A) u/s 246A of the Act. Thereafter, w.e.f 01.06.2015, the said intimation issued u/s 200A has been made appealable hence when there is no provision to file an appeal against a particular intimation, the assessee cannot be expected to approach the ld. CIT(A) who would have rejected the appeal for want of necessary jurisdiction. Further the assessee in his affidavit has submitted that he has sought the advice of the Tax Consultants and initially, he had advised there was no provision to file an appeal and subsequent in November, 2016, he advised the assessee that provisions have now been provided in the statue to file such an appeal and thereafter, the assessee has filed the present appeal on 22.11.2016. The said explanation of the assessee in delay in filing the appeal is a bonafide explanation and we see no reasons to see any malafide in the same. Further, the assessee has relied on the advise of his Chartered Accountant and an affidavit in this regard has been filed by the assessee which is not disputed by the Revenue, we find that there is a reasonable cause for the delay in filing the appeal by the assessee before the ld. CIT(A). The Courts have also held from time to time that merely technicality should not come in the way of discharge of substantial justice and useful reference can be drawn to the decision of the Hon'ble Supreme Court decision in case of Collector Land Acquisition vs Master Katiji & Others. We accordingly condoned the 5 ITA No. 830/JP/2018 Shri Mohan Lal Vyas, Jaipur Vs. DCIT, Ghaziabad delay in filing the appeal and the matter is set aside to the file of the ld. CIT(A) who shall adjudicate the matter on merit after providing reasonable opportunity to the assessee.
In the result appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the Open Court on 19/09/2018.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
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fnukad@Dated:- 19/09/2018.
*Ganesh.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Shri Mohan Lal Vyas, Jaipur
2. izR;FkhZ@ The Respondent- DCIT, Ghaziabad
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File {ITA No. 830/JP/2018} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar