S.D.S. ELECTRONICS PRIVATE LIMITED,CHANDIGARH vs. DCIT, CPC, TDS, GHAZIABAD

आदेश/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.

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.

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

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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.

allowed for statistical purposes.

Order pronounced in the Open Court on 10.01.2019. Sd/- Sd/-

(अ�नपूणा� गु�ता) (संजय गग�) (ANNAPURNA GUPTA) (SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member “Poonam” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant 1. ��यथ�/ The Respondent 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6.

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar