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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI MAHAVIR SINGH & SHRI M. BALAGANESH
आयकर अपील�य अ�धकरण, ‘सी’ �यायपीठ, चे�नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI �ी महावीर �संह, उपा�य� एवं �ी एम बाला गणेश, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos. �नधा�रण वष� /Assessment Years 2173/Chny/2019 2013-14 2174/Chny/2019 2013-14 2175/Chny/2019 2013-14 2176/Chny/2019 2013-14 2177/Chny/2019 2014-15 2178/Chny/2019 2014-15 2179/Chny/2019 2014-15 2180/Chny/2019 2014-15 2181/Chny/2019 2015-16 2182/Chny/2019 2015-16 2183/Chny/2019 2015-16 2184/Chny/2019 2015-16 2185/Chny/2019 2015-16 2186/Chny/2019 2016-17 2187/Chny/2019 2014-15 M/s. Indira Educational and Charitable The Asst. Commissioner of Trust, Income Tax, No.19, Govindan Street, Vs. Centralized Processing Cell Ayyavoo Colony, Aminjikarai, (TDS), Ghaziabad. Chennai – 600 029. [PAN: AAATI 3027K] (अपीलाथ�/Appellant) (��यथ�/Respondent)
: Ms. Nitya Sankaran, C.A अपीलाथ� क� ओर से/ Assessee by : Mrs. Vijayaprabha, JCIT ��यथ� क� ओर से /Revenue by : 26.02.2020 सुनवाई क� तार�ख/Date of Hearing : 26.02.2020 घोषणा क� तार�ख /Date of Pronouncement
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 2 -: आदेश / O R D E R PER BENCH: In all these appeals of the assessee, the first common issue is as
regards to the order of CIT(A) not condoning the delay in filing of these
appeals before him. The facts and circumstances are identical in all
the appeals, hence, the grounds raised in all the years are being
reproduced from ITA No. 2173/Chny/ 2019 for assessment year 2013-
14:
“1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances of the case to the extent prejudicial to the interest of the appellant and at any rate is opposed to the principles of equity, natural justice and fair play. 2. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order of the Assessing Officer is without jurisdiction. 3. For that the Commissioner of Income Tax (Appeals) erred in not condoning the delay in filing the appeal before him. 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the appellant had sufficient reasonable cause for the delay in filing the appeal before him. 5. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the appellant could have derived no benefit by filing the appeal belatedly and that the same could not have been the intent of the appellant. 6. For that the Commissioner of Income Tax (Appeals) failed to appreciate that fees uls.234E is not leviable in the facts and circumstances of the case. 7. For that the Commissioner of income tax (Appeals) failed to appreciate that the appellant has duly discharged its obligations in respect of deduction of tax at source. 8. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the levy of fee uls.234E through section 200A is made applicable only from 01.06.2015.
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 3 -: 9. For that without prejudice to the above, the delay in filing TDS returns was due to circumstances beyond the control of the appellant.”
Before us the Ld. Counsel for the assessee filed chart indicating
the total delay in each of the appeal and the relevant chart is being
reproduced as under:
1 2 3 4
ITA No. 2173/Chny/2019 2174/Chny/2019 2175/Chny/2019 2176/Chny/2019
A.Y and Quarter 2013-14(Q2) 2013-14(Q3) 2013-14(Q4) 2013-14(Q4)
Particulars Form 26Q Form 26Q Form 26Q Form 26Q
Date of (receipt of) 11.12.2013 11.12.2013 25.12.2013 11.12.2013 intimation u/s. 200A
Date of order u/s. 154 25.06.2016 25.06.2016 25.06.2016 25.06.2016
Date of filing CIT(A) appeal against order 09.06.2018 09.06.2018 09.06.2018 09.06.2018 u/s. 154 Date of CIT(A) order 27.06.2018 27.06.2018 27.06.2018 27.06.2018 against 154 appeal
Date of filing appeal before ITAT against 27.08.2018 27.08.2018 27.08.2018 27.08.2018 CIT(A) order
Date of ITAT hearing 08.01.2019 08.01.2019 08.01.2019 08.01.2019
Date of withdrawal of 08.01.2019 08.01.2019 08.01.2019 08.01.2019 appeal before ITAT
Date of filing appeal before CIT(A) against 28.02.2019 28.02.2019 28.02.2019 28.02.2019 intimation u/.s 200A Date of CIT(A) order 20.05.2019 20.05.2019 20.05.2019 20.05.2019 against 200A appeal
No. of days delay in filing appeal against 1876 1876 1876 1876 200A intimation
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 4 -:
5 6 7 8 9
ITA No. 2177/Chny/2019 2178/Chny/2019 2179/Chny/2019 2180/Chny/2019 2187/Chny/2019
A.Y and Quarter 2014-15(Q1) 2014-15(Q2) 2014-15(Q3) 2014-15(Q4) 2014-15(Q4)
Particulars Form 26Q Form 26Q Form 26Q Form 24Q Form 26Q
Date of (receipt of) 29.07.2014 29.07.2014 29.07.2014 29.07.2014 26.07.2014 intimation u/s. 200A Date of order u/s. 02.07.2016 02.07.2016 02.07.2016 02.07.2016 02.07.2016 154 Date of filing CIT(A) appeal against 11.06.2018 11.06.2018 11.06.2018 11.06.2018 11.06.2018 order u/s. 154
Date of CIT(A) order against 154 27.06.2018 27.06.2018 27.06.2018 27.06.2018 27.06.2018 appeal Date of filing appeal before ITAT against 27.08.2018 27.08.2018 27.08.2018 27.08.2018 27.08.2018 CIT(A) order Date of ITAT hearing 08.01.2019 08.01.2019 08.01.2019 08.01.2019 08.01.2019 Date of withdrawal of appeal before 08.01.2019 08.01.2019 08.01.2019 08.01.2019 08.01.2019 ITAT
Date of filing appeal before CIT(A) 28.02.2019 28.02.2019 28.02.2019 28.02.2019 01.03.2019 against intimation u/.s 200A Date of CIT(A) order against 200A 20.05.2019 20.05.2019 20.05.2019 20.05.2019 20.05.2019 appeal
No. of days delay in filing appeal against 1646 1646 1646 1646 1650 200A intimation
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 5 -:
10 11 12 12 14 ITA No. 2181/Chny/2019 2182/Chny/2019 2183/Chny/2019 2185/Chny/2019 2184/Chny/2019
A.Y and Quarter 2015-16(Q1) 2015-16(Q2) 2015-16(Q3) 2015-16(Q4) 2015-16(Q4)
Particulars Form 26Q Form 26Q Form 26Q Form 24Q Form 26Q
Date of (receipt of) 23.06.2015 23.06.2015 26.06.2015 05.10.2015 07.08.2015 intimation u/s. 200A Date of order u/s. 26.06.2016 25.06.2016 30.04.2016 02.07.2016 20.06.2016 154 Date of filing CIT(A) appeal against 11.06.2018 11.06.2018 11.06.2018 11.06.2018 11.06.2018 order u/s. 154 Date of CIT(A) order against 154 27.06.2018 27.06.2018 27.06.2018 27.06.2018 27.06.2018 appeal Date of filing appeal before ITAT against 27.08.2018 27.08.2018 27.08.2018 27.08.2018 27.08.2018 CIT(A) order Date of ITAT hearing 08.01.2019 08.01.2019 08.01.2019 08.01.2019 08.01.2019 Date of withdrawal of appeal before 08.01.2019 08.01.2019 08.01.2019 08.01.2019 08.01.2019 ITAT Date of filing appeal before CIT(A) 01.03.2019 01.03.2019 01.03.2019 01.03.2019 01.03.2019 against intimation u/.s 200A Date of CIT(A) order against 200A 20.05.2019 20.05.2019 20.05.2019 20.05.2019 20.05.2019 appeal No. of days delay in filing appeal against 1319 1319 1316 1214 1273 200A intimation
15 ITA No. 2186/Chny/2019 A.Y and Quarter 2016-17(Q1) Particulars Form 26Q Date of (receipt of) intimation u/s. 200A 30.10.2015 Date of order u/s. 154 24.06.2016 Date of filing CIT(A) appeal against order u/s. 154 19.09.2017 Date of CIT(A) order against 154 appeal 27.06.2018 Date of filing appeal before ITAT against CIT(A) order 27.08.2018 Date of ITAT hearing 08.01.2019 Date of withdrawal of appeal before ITAT 08.01.2019 Date of filing appeal before CIT(A) against intimation u/.s 04.03.2019 200A Date of CIT(A) order against 200A appeal 20.05.2019 No. of days delay in filing appeal against 200A intimation 1192
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 6 -: 3. Briefly stated facts are that the assessee is a charitable trust and
has filed appeal before CIT(A) against the intimation u/s. 200A of the
Income Tax Act, 1961 (hereinafter ‘the Act’) passed by DCIT, Central
Processing Cell (TDS), Chennai. The assessee contended that these
appeals should have been filed within 30 days from the service of
intimation u/s. 200A of the Act before CIT(A), the details of each
appeal is reproduced above. These appeals were however filed
admittedly with the delay beyond the time allowed for filing of these
appeals, delay ranging from 876 to 1192 days. The Ld. Counsel for
the assesse stated assesse was pursuing alternative remedy before
the AO and consequent appellate proceedings against the orders
passed u/s. 154 of the Act. The Ld. Counsel for the assessee before
us stated that the assessee received order passed u/s. 154 of the Act
i.e. rectification order on the instance of the assessee against the
intimation u/s. 200A of the Act (Q.II) for the assessment year 2013-14.
It was contended that the assessee aggrieved by the order of late fee
u/s. 234E of the Act but not inadvertently filed appeal before the
CIT(A) against the orders passed on the intimation passed u/s. 200A
of the Act but filed appeals against the orders passed u/s. 154 of the
Act. The CIT(A) vide order dated 27.06.2018 dismissed the appeals
of the assessee and upheld the late fee levied by the Assessing
Officer u/s. 234E of the Act. The fact narrated in the above chart are
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 7 -: that the date of receipt of intimation u/s. 200A of the Act was
11.12.2013 and date of order passed by Assessing Officer u/s. 154 of
the Act is on 09.06.2018. The assessee challenged this rectification
order passed by Assessing Officer u/s. 154 of the Act by filing appeal
before CIT(A) on 27.08.2018. The CIT(A)’s order against Section 154
of the Act was challenged before ITAT on 27.08.2018. The date of
hearing fixed before ITAT was 08.01.2019, wherein the assessee
realized that this alternative remedy of challenging rectification order
u/s.154 of the Act is not maintainable and hence, this appeal was
withdrawn by the assessee and consequently, the assessee filed
appeal before the CIT(A) against intimation u/s. 200A of the Act.
Thereby, the delay in filing appeal against Section 200A of the Act is
1876 days in this appeal which is maximum out of these appeals.
Before us now the assesse counsel stated that it was only at the time
of hearing before the Tribunal that the assessee became aware that
the appeals which were filed against the intimation passed u/s. 154 of
the Act were not maintainable in terms of s. 246A r/w s. 253 of the Act
and that the appeals should have been filed against the original
intimation issued by Assessing Officer u/s. 200A of the Act.
In view of the above facts, the Ld. Counsel further stated that in
the meantime the management got engaged with the preparation for
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 8 -: its managing trustee’s daughter's marriage and hence, the appeals
were further delayed and it was only after the marriage of the
managing trustee’s daughter appeals were filed against the intimation
passed by Assessing Officer u/s. 200A of the Act. These appeals were
then drafted by concerned Chartered Accountant and the assessee
signed these appeals on 26.02.2019 and these were filed finally online
on 28.02.2019 for various quarters indicating the total delay as
mentioned in the above table.
In view of the above reasons, the Ld. Counsel prayed that the
delay was due to the fact that the alternative remedy being pursued by
the assesse and due to this reason the assessee could not file appeals
against intimation u/s. 200A of the Act and thereby the reasons were
beyond the control of the assessee and this being reasonable and
sufficient cause for not filing of the appeals on time, the delay should
have condoned. In this connection, the Ld. Counsel also relied on the
decision of Hon’ble Madras high Court in the case of CIT vs. KSP
Shanmugavel Nadar [1985] 153 ITR 596 (Mad), wherein it is held by
the Hon’ble High Court that the assessee pursuing the alternative
remedies, the time taken in this proceedings should be taken into
account while determining whether the assessee has sufficient cause
for not presenting the appeals in time or not?
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 9 -:
On the other hand, the Ld. Sr. DR could not controvert the above
stated facts and reasons for the delay. She could not attribute any
malafide for delay in filing of these appeals.
We have heard the rival contentions and gone through the facts
and circumstances of the case. We noted that the assessee has taken
steps to file all these appeals with the relevant appellate authority but
was pursuing only alternative remedy by filing application u/s. 154 of
the Act i.e., rectification proceedings were taken up to the Tribunal and
consequently, the assessee was made aware by their Chartered
Accountant about the consequences of these rectification proceedings,
the assessee immediately prepared the appeals and filed with the
CIT(A) against intimation u/s. 200A of the Act. Admitted facts are that
the assessee was pursuing alternative remedy, even though the delay
is very long, we feel that the assessee has reasonable and sufficient
cause for not filing these appeals against intimation u/s. 200A of the
Act passed by Assessing Officer u/s. 200A of the Act before CIT(A).
Since, we noticed reasonable and sufficient cause in not filing these
appeals before CIT(A), we reverse the orders of CIT(A) and condone
the delay. We, set aside all these appeals to the file of CIT(A).
ITA Nos.2173 to 2187/Chny/2019 (A.Y 2013-14 to 2016-17) M/s. Indira Educational and charitable Trust :- 10 -: 8. Since, we are condoned the delay and the CIT(A) has not
adjudicated on merits, we have set aside order of CIT(A), we are not
going into the merits and directing the CIT(A) to adjudicate the issue
on merits after providing reasonable opportunity being heard to the
assessee.
In the result, all the appeals of the assessee are allowed for
statistical purpose.
Order pronounced on 26th day of February, 2020 in Chennai. Sd/- Sd/- एम बाला गणेश) (महावीर �संह) (M. BALAGANESH) (MAHAVIR SINGH) लेखा सद�य /ACCOUNTANT MEMBER उपा�य� /VICE PRESIDENT चे�नई/Chennai, �दनांक/Dated: 26th February, 2020. EDN, Sr. P.S आदेश क� ��त�ल�प अ�े�षत/Copy to:
अपीलाथ�/Appellant 2. ��यथ�/Respondent 3. आयकर आयु�त (अपील)/CIT(A) 4. आयकर आयु�त/CIT 5. �वभागीय ��त�न�ध/DR 6. गाड� फाईल/GF