SURAJ MINING (GRANITE) PVT. LTD.,JAIPUR vs. JCIT (TDS), JAIPUR

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “SMC”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM vk;dj vihy la-@ITA No. 77/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2011-12

M/s. Suraj Mining (Granite) Pvt. Vs. J.C.I.T (TDS), Jaipur Ltd, 205 Upasana Apartment, Bihari Maarg, Bani Park, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS3719A vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 78/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2011-12

M/s. Suraj Export Vs. I.T.O,TDS-1, Jaipur 205 Upasana Apartment, Bihari Maarg, Bani Park, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFS8790Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajeev Sogani, CA, Smt. Sibangi Samdhani, ld.ARs jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena, JCIT, ld.DR lquokbZ dh rkjh[k@ Date of Hearing : 15/04/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 23/04/2019

vkns'k@ ORDER

These are the appeals filed by the respective assessee against the separate orders of ld.CIT(A)-35, Jaipur dated 05/10/2016 and 03/10/2016 for the A.Y. 2011-12 in the matter of imposition of penalty (of Rs.1,14,800/- & Rs.78,968/-) u/s. 272A(2)(k) of the Income Tax Act, 1961 (in short the Act).

2 ITA No. 77/JP/2017 M/s. Suraj Mining(Granite)P.Ltd ITA No. 78/JP//2017 M/s. Suraj Export 2. In these appeals, the assessee is aggrieved against the ex- parte

orders passed by the ld. CIT(A) without giving the assessee adequate

opportunity of hearing.

record I found that the AO had levied penalty(ies) for delay in filing E-

TDS return by invoking provisions of section 272A(2) of the I.T Act, 1961.

the appeals of assessee by observing that there was no compliance of the

assessee. The ld. AR before me placed on record an affidavit explaining

the reasons for non-appearance of assessee before the ld. CIT(A). After

going through the said affidavit and reasons for non-appearance, I am

satisfied that there are sufficient reasons in non-appearance before the

ld.CIT(A). Therefore, in the substantial intertest of justice, I restore the

matter back to the file of the ld. CIT(A) for deciding the matter/appeals

afresh on merits/material available on record, after giving due

opportunity of hearing to assessee. The assessee is also directed to

appear before the ld. CIT(A) within 60 days from the receipt of this

tribunal order. We direct accordingly.

3 ITA No. 77/JP/2017 M/s. Suraj Mining(Granite)P.Ltd ITA No. 78/JP//2017 M/s. Suraj Export 5. In the result, both the appeals of assessee are allowed for

statistical purpose.

Order pronounced in the open court on …23rd …April, 2019.

¼jes'k lh 'kekZ½ (RAMESH C SHARMA) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23rd April, 2019 *PP/SPS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- M/s. Suraj Mining (Granite) Pvt. Ltd, 205 1. Upasana Apartment, Bihari Maarg, Bani Park, Jaipur/ M/s. Suraj Export, 205 Upasana Apartment, Bihari Maarg, Bani Park, Jaipur. izR;FkhZ@ The Respondent-The J.C.I.T.(TDS), Jaipur/ 2. ITO,TDS-1,Jaipur. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA Nos.77 & 78/JP/2017) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत