M/S. TRAINED BRAIN EDUCATION PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

This appeal is filed by the assessee and the same is directed against the order of the learned CIT(A) - 3, Bengaluru, dated 02.07.2019 for Assessment Year 2014-15.

In addition to various grounds raised by the assessee on merit, this is one of the grounds raised by the assessee that learned CIT(A) has erred in law and facts in not condoning the delay in filing the appeal.

In the course of hearing, learned AR of the assessee placed reliance on the Tribunal order rendered in the case of M/s. Dr. C Fernandes Co-operative Credit Page 2 of 4 Society Ltd., Vs. DCIT in to 1490/Bang/2018 dated 17.01.2019. He submitted that a copy of this Tribunal order is available on pages 1 to 18 of the Paper Book and in particular, our attention was drawn to para 6.1 of this Tribunal order. He submitted that in the present case also, the delay should be condoned and the matter be restored back to file of CIT(A) for a decision on merit. As against this, learned DR of Revenue supported the order of CIT(A). He placed reliance on the judgment of Hon’ble Apex Court rendered in the case of J. V Advani and Co. Pvt. Ltd., Vs. CIT as reported in 72 ITR 395 (SC). He also placed reliance on another judgment of Hon’ble Apex Court rendered in the case of Vedabai alias Vaijayanatabair Baburao Patil Vs. Shantaram Baburao Patil as reported in 253 ITR 798 (SC). At this juncture, the Bench pointed out that the second judgment cited by learned DR of the Revenue is not in the proceedings under IT Act, 1961 and this judgment is in a case between two individuals and therefore, this judgment has no relevance in the present case. In reply, learned DR of the Revenue had nothing to say. But he submitted that in the Tribunal order cited by learned AR of the assessee, the Tribunal has followed the judgment of Hon’ble Apex Court rendered in the case of Collector Land Acquisition Vs. MST Katiji & Ors. 167 ITR 471 (SC) but in that case, the delay was of 4 days only and therefore, this Tribunal order and that judgment of Hon’ble Apex Court rendered in the case the issue of MST Katiji & Ors. (supra) are not applicable in the present case.

We have considered the rival submissions. First of all, we reproduce para No.6.1 from the Tribunal order cited by learned AR of the assessee available on page 15 of the Paper Book filed by the assessee. The same reads as under:

As per the facts noted by this Tribunal in the case of M/s. Dr. C Fernandes Co- operative Credit Society Ltd., (supra), the issue in dispute was regarding filing of various quarterly returns for various quarter ended on 30.09.2012 and thereafter and in para 4.3 of that order, it is noted by the Tribunal that the appeals in that case were filed by the assessee after the judgment of Hon’ble Karnataka High Court rendered in the case of Sri Fatheraj Singhvi and others Vs. Union of India and others dated 26.08.2016 and hence in that case also, the delay was not of a few days only but of several months. Hence, we feel it proper to condone the delay in the present case by respectfully following this Tribunal order and in turn following the judgment of Hon’ble Apex Court rendered in the case of MST Katiji (supra). We condone the delay and restore the matter back to the file of CIT(A) for a decision on merit. In view of this decision, no adjudication on merit is called for at the present stage and Page 4 of 4 we express no opinion on merit. Before parting, we would like to observe that the judgments cited by the learned DR of the revenue are not being considered by us as the issue is covered in favour of the assessee by another judgment of Hon’ble apex court and we are following the same.

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