PUNJAB NATIONAL BANK, FATEHPUR,FATEHPUR SHEKHAWATI vs. ITO TDS-3, JAIPUR
Facts
The assessee, Punjab National Bank, filed five appeals against orders of the CIT(A) for assessment years 2012-13 to 2016-17. The appeals were filed with a delay of 182 days, for which condonation applications were submitted. The CIT(A) had passed ex-parte orders dismissing the appeals due to the assessee's failure to make submissions.
Held
The Tribunal condoned the delay in filing the appeals after noting merit in the assessee's applications and affidavits. The Tribunal restored the appeals to the file of the CIT(A) for fresh adjudication, granting the assessee one more opportunity to present their case. However, a cost of Rs. 2,000/- was imposed on the assessee for lethargic action.
Key Issues
Whether the delay in filing the appeals can be condoned and whether the assessee should be granted another opportunity to present their case before the CIT(A) after ex-parte orders were passed.
Sections Cited
201(1), 201(1A)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC’’ JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No.130 TO 134/JP/2024
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.130 TO 134/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2012-13 TO 2016-17
Punjab National Bank cuke The ITO (TDS )3 Vs. Parihar Mension, Sikariya Chouraha, Jaipur Fatehpur Shekhawati LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRPO 1837 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sharwan Gupta, Advocate jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 20/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 27/03/2024 vkns'k@ORDER PER: SANDEEP GOSAIN, JM The above mentioned five appeals are filed by the assessee against different orders of the ld. CIT(A) dated 13-06-2023, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment years 2012-13 to 2016-17 (F.Y. 2011-12 to 2015-16) raising grounds of appeal at Form No. 36 in respective appeals. 2.1 At the outset of the hearing, the Bench noted that there is delay of 182 days in filing the appeals by the assessee for which the assessee filed applications for
2 ITA NO. 130 TO 134/JP/2024 PUNJAB NATIONAL BANK VS ITO, TDS-3, JAIPUR condonation of delay alongwith affidavits therewith in connection with above appeals and the same was objected by the DR. The Bench noted that there is a merit in the condonation applications of the assessee and affidavits as submitted before the Bench. Hence, the delay in filing the above mentioned appeals are condoned. 3.1 Further the Bench at the time of hearing of the appeals noted that the ld. CIT(A) passed an ex-parte order by dismissing the appeals of the assessee. For the sake of convenience the narration as mentioned by the ld. CIT(A) in ITA No. 130/JP/2024 therein are as under:- ‘’4. In the instance of the case, the appellant failed to make any submissions in support of appeal, this gives rise to an undisputable conclusion that the assesee has got nothing more to say in this regard. I have gone through the record before me and based on the record I have decided to adjudicate the issue on the merits of the case. In the instant case, the AO has rightly charged of Rs.3,04,610/- u/s 201(1) and 201(1A). Since the appellant failed to substantiate appellant’s claim and demand raised by the Assessing Officer of Rs.3,04,610/- is hereby confirmed.’’
It is also noteworthy to mention that in other appeals, the ld. CIT(A) has passed the similar ex-parte order giving same narration except in change of amounts
3 ITA NO. 130 TO 134/JP/2024 PUNJAB NATIONAL BANK VS ITO, TDS-3, JAIPUR 3.2 After hearing both the parties and perusing the materials available on record, it is noted that the assessee has not filed any submissions and evidences relating to above cases before the ld. CIT(A) and thus the ld. CIT(A) dismissed the appeal ex-parte. It is also noted that the ld. AR of the assessee prayed for one more chance to contest the cases before the ld.CIT(A) while as the ld. DR relied on the orders of the ld. CIT(A). The Bench feels that one more chance may be given to the Assessee to contest the cases before the ld.CIT(A) and the appeals are restored to the file of the ld. CIT(A) for afresh adjudication and the assessee will submit the necessary documents / evidences concerning the above mentioned appeals. However, for lethargic and negligent action on the part of the assessee, therefore a cost of Rs.2,000/- is imposed upon the assessee and the same shall be deposited in the Prime Minister Relief Fund and copy of the same shall be submitted to the ld CIT(A) for proof and thus the appeals of the assessee are restored to the file of the ld. CIT(A) to decide them afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment on frivolous ground and remain cooperative during the course of proceedings. Thus the appeals of the assessee are allowed for statistical purposes. 3.3 Before parting, the Bench makes it clear that its decision to restore the matter back to the file of the ld. CIT(A) shall in no way be construed as having any
4 ITA NO. 130 TO 134/JP/2024 PUNJAB NATIONAL BANK VS ITO, TDS-3, JAIPUR reflection or expression on the merits of the dispute, which shall be adjudicated by ld. CIT(A) independently in accordance with law. 4.0 In the result, the appeals of the assesee are allowed for statistical purposes Order pronounced in the open court on 27 /03/2024. Sd/- ¼lanhi xkslkbZ½ (Sandeep Gosain) U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 27/03/2024 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- M/s. Punjab National Bank, Fatherpur 2. izR;FkhZ@ The Respondent- The ITO, TDS-3, Jaipur 3. vk;dj vk;qDr@ The ld CIT 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 130 to 134/JP/2024) vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेजज. त्महपेजतंत
