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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:
This appeal preferred by the assessee emanates from the order of the Ld. CIT(A)-2, Aurangabad dated 12.10.2018 for A.Y. 2012-13 as per the following grounds of appeal :-
1. The Penalty orders received is fictitious, arbitratory & bad- in Law.
2. The appellant is State Government authority. The TDS provision all new to them. The staff has no orientation programme from State authority or from Central Government (Income Tax Department).
3. The appellant as a State Govt.Department has no Trained Staff to prepare the TDS statements electronically which resulted in delay to file E-tds statements.
4. The appellant has made TDS Challan payment within the time when the Payment was made. Hence, there is no loss of revenue to Government.
5. The appellant has no knowledge of E-tds provision of submission of E-tds returns. The staffs were changing from staff to staff & transferring from one Department to another Department which covers to file E-tds returns Late.
6. The appellant has no malafide intention to file E-tds returns. To file E-tds returns late. The technical delay was incurred which was beyond the control the appellant. 7. The appellant has to reserve right to add, alter & amend the submission at the time of hearing. 2. That at the time of hearing none appeared on the behalf of the assessee nor any adjournment petition was filed. Submissions of the Ld. learned Departmental Representative was recorded and the case was taken as heard.
3. At the very outset, we observe that the Ld.CIT(A) in this case has passed an ex-parte order wherein the rights and liabilities of the parties herein were yet to be decided. This fact is evident from the Ld.CIT(A) order. The Ld. Departmental Representative submitted that he does not have any objection if the matter is restored back to the file of Ld.CIT(A) for readjudication on merits.
4. We are of the considered view on the perusal of the Ld.CIT(Appeals) order & taking into consideration the submissions of the Ld. Departmental Representative, in this case the Ld. CIT(A) has not dealt with substantially on the rights and liabilities of the parties herein since he had passed an ex-parte order. That in the interest of justice the matter has to be remanded back to the file of the Ld. CIT(A) for adjudication on merits.
5. In view thereof we set aside the order of the Ld.CIT(A) and remand the matter back to his file to readjudicate as per law while complying with the principles of natural justice.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 28th day of January, 2022.