ASSISTANT CONTROLLER OF STORE AVVNL,AJMER vs. ACIT, CPC (RDS), GHAJIABAD

PDF · subscribers
ITA 1221/JPR/2018Status: DisposedITAT Jaipur09 February 20212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found reasonable cause for the delay and condoned it. The matter was remitted back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) which was dismissed due to delay. The assessee claimed the delay was due to non-receipt of intimation and demand notice.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was condonable due to reasonable cause.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES ‘B’ JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1221/JP/2018

Hearing: 04/02/2021Pronounced: 09/02/2021

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1221/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 (24Q, 2nd Qtr.) cuke Assistant Controller of Stores ACIT, CPC Vs. AVVNL, Ajmer (TDS), AVNL Circle Store, G.C. Road, Ghaziabad Madar, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHA02933A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ankur Salgia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 04/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/02/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A), Ajmer dated 09.08.2018 wherein he has confirmed the levy of fees amounting to Rs. 14,400/- u/s 234E by the ACIT, CPC (TDS), Ghaziabad.

2.

At the outset, it is noted that the appeal of the assessee has been dismissed and not admitted by the ld. CIT(A) for the reason that there was delay in filing the appeal before him.

3.

After hearing both the parties and considering the facts of the case as well as the affidavit filed by the assessee, we find that there was reasonable cause for the delay in filing the appeal due to non-receipt of 2 Assistant Controller of Store, Ajmer Vs. ACIT, CPC, (TDS), Ghaziabad intimation and demand notice, and keeping into account, the principle of substantial justice, the delay so happened in filing the appeal before the ld CIT(A) is hereby condoned and the matter is remitted back to the file of ld. CIT(A) to adjudicate the same on merits.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open Court on 09/02/2021.

More judgments on Section 234E

All 4,792 judgments and leading authorities on Section 234E →

Recent GST High Court judgments

Search GST case law →