SATISH KUMAR GUPTA ,JAIPUR vs. INCOMETAX OFFICER TDS , JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
डा0 एस- सीताल{मी] न्यायिक सदस्य एवं Jी गगन गाेयल] लेखा सदस्य] के सम{ा
BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM
आयकर अपील सं-@प्ज्A छव. 1043/Jच्त्/2024
निधर्ारण वषर्@Aेेमेेउमदज ल्मंत रू 2012-13
स्थायीलेखा सं-@जीआइर्आर सं-@च्Aछ/ह्प्त् छव.रू Aम्ग्च्ह्9716स्
अपीलाथीर्@Aचचमससंदज
प्रत्यथीर्@त्मेचवदकमदज
निधर्ारिती की ओरसे@Aेेमेेममइल रू ैीतप च्.ब्. Jंपदए (ब्.A.द्व
राजस्व की ओरसे@त्मअमदनम इल रू ैीतप ह्ंनजंउ ैपदही ब्ीवनकींतलए (Jब्प्ज्-क्त्द्व
सुनवाइर् की तारीख@क्ंजम वf Hमंतपदह
: 20/11/2024
उदघाेषणा की तारीख@क्ंजम वf च्तवदवनदबमउमदजरू 03/01/2025
आदेश@Oत्क्म्त्
PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against order of the ld. CIT(A)
कंजमक 27-06-2024ए छंजपवदंस Fंबमसमेे Aचचमंस ब्मदजतमए क्मसीप [ ीमतमपदंजिमत तममिततमक
to as (NFAC) ] for the assessment year 2012-13 raising therein following grounds of appeal.
“1. That the learned Commissioner income tax appeals has erred in maintaining the levy of TCS of Rs. 246886/- on turnover of Rs. 24688622/-.
Apropos solitary ground of the assessee, it is noticed that the ld. CIT(A) has passed an ex-parte order by dismissing the appeal of the assessee. The narration so made by the ld. CIT(A) in his order is reproduced as under:-
“3. Decision
The appellant has raised 2 grounds of appeal.
The ground no. 1 is that the learned Income Tax Officer is wrong & illegal in lying TCS of Rs. 2,46,886/- for the A.Y. 2012-13. The grounds no.2 is that the learned Income Tax Officer is wrong & Illegal in charging interest of Rs. 1,02,160/- u/s 206C(7) of the I.T. Act for the A.Y. 2012-13. 3.1. In appellate proceedings before the NFAC (Appeals), the assessee was provided with multiple hearing opportunities to submit the documentary evidences in support of grounds of Appeal on following dates:
S. No.
Hंतपदह वतकमत कंजम
Date of compliance
Remarks
1. 07.06.2021
22.06.2021
छव तमेचवदेम तमबमपअमक
2. 08.09.2021
23.09.2021
छव तमेचवदेम तमबमपअमक
3. 24.01.2022
08.02.2022
छव तमेचवदेम तमबमपअमक
4. 20.06.2024
26.06.2024
छव तमेचवदेम तमबमपअमक
2 In view of the above, it is clear that multiple hearing opportunities have been चतवअपकमक जव जीम ंचचमससंदज. Hवूमअमतए ंचचमससंदज ींे fंपसमक जव ेनइउपज ंदल कवबनउमदजंतल evidence in support of grounds of appeal. The above details show that the appellant is not serious to pursue his appeal and has nothing to submit. So, I am constrained to uphold the addition made by the assessing officer for want of explanation and documentary evidences as well as on merit too. In the circumstances, the grounds of appeal are कपेउपेेमक.
The grounds of appeal are dismissed.”
Result: बींदबम उंल इम चतवअपकमक जव ेनइउपज कवबनउमदजंतल मअपकमदबम ंदक ूतपजजमद ेनइउपेेपवद in support of his ground before the ld. CIT(A) so that he may get adequate justice to counter the demand as made by the AO. 2.3 On the other hand, the ld. DR supported the order of the ld. CIT(A) and submitted that the assessee was lethargic in providing the details before the ld. CIT(A) in spite of various opportunities by the ld. CIT(A). 2.4 We have heard both the parties and perused the materials available on record. The Bench noticed from the records that ld. CIT(A)/ NFAC had given four opportunities to the assessee to submit the documentary evidences in support of his appeal but the assessee did not provide him details/ documents. Thus the ld. CIT(A) passed an ex-parte order. The Bench also noticed that it is an admitted fact that the assessee is ex-parte before the ld. CIT(A). Therefore, he could not put forth his defence. It was the bounded duty of the assessee to appear before the statutory authorities as and when called for. It is noticed that various opportunities were provided to the assessee for settling the issue but the assessee remained lethargic and unserious in pursuing his case . However, the Bench is of the view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the ld. CIT(A) to decide it afresh by providing
4
Order pronounced in the open court on 03 /01/2025 ¼ xxu xks;y ½
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(GAGAM GOYAL)
(Dr. S. Seethalakshmi)
लेखा सदस्य @Aबबवनदजंदज डमउइमत न्यायिक सदस्य@Jनकपबपंस डमउइमत
ज्ायपुर@Jंपचनत
fnukad@Dated:- 03/01/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Sh. Satish Kumar Gupta, Jaipur.
प्रत्यथीर्@ ज्ीम त्मेचवदकमदज- प्ज्Oए ज्क्ैए Jंपचनत. 3. आयकरआयुक्त@ ज्ीम सक ब्प्ज् 4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File ITA No. 1043/JPR/2024)
आदेशानुसार@ ठल वतकमतए
सहायक पंजीकार@Aेेजज. त्महपेजतंत