ALLAHABAD BANK, NAKTALA BRANCH,KOLKATA vs. JCIT, TDS RG.57, KOLKATA, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.1384/Kol/2014 (�नधा�रण वष� / Assessment Year :2010-2011) Allahabad Bank, Vs. JCIT(TDS), Range-57, 10B, Middleton Row, 8th Floor, Naktala Branch, 364/23A, NSC Bose Road, Kolkata-700071 Kolkata-700040 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : CALA 06329 B .. (अपीलाथ� /Appellant) (��यथ� / Respondent) �नधा�रती क� ओर से /Assessee by : Shri Tapas Dutta, Advocate राज�व क� ओर से /Revenue by : Md. Ghayas Uddin, JCIT सुनवाई क� तार�ख / Date of Hearing : 23/02/2017 घोषणा क� तार�ख/Date of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, AM: The captioned appeal filed by the Assessee, pertaining to assessment year 2010-2011, is directed against the order passed by the ld. Commissioner of Income Tax (Appeals)-XVI, Kolkata, in Appeal No.138/CIT(A)-XVI/JCIT,R-57/13-14/Kol, dated 28.02.2014, which in turn arises out of an order passed by the Jt.Commissoner of Income Tax-TDS (AO),u/s.272A(2)(k)/274 of the Income Tax Act 1961, (hereinafter referred to as the ‘Act’), dated 08.12.2011. 2. Brief facts of the case qua the assessee are that the assessee filed quarterly TDS Returns late therefore the Assessing Officer (TDS) imposed penalty on the assessee U/s 272A(2)(k) of the Act at Rs.50,336/- 3. The captioned appeal is time barred by 32 days. The assessee filed petition for condonation of delay in filing the said appeal. The assessee explained the reasons for delay stating that assessee is a schedule bank

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and need to take permission from the competent authority to file the

appeal. That is, it need to take permission from the law department and

therefore there was delay in filing the appeal. The ld DR for the Revenue

did not object to condone the delay. As the assessee explained the

reasons for delay satisfactorily therefore we condone the delay in filing the

appeal and appeal is admitted for hearing.

appeal before the CIT(A), who has confirmed the order passed by the AO

observing the followings :-

“On the basis of the above facts, it is held that the assessee presented the appeal 50 days beyond the date of limitation specified in sub-section(2) of section 249 of the Act, without any sufficient cause, therefore, the delay in filing the appeal is not condoned. Therefore, the appeal is not maintainable.”

further appeal before us and has taken the following grounds of appeal :-

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statement/return in time and the delay should have been condoned. V. For that the Jt. Commissioner should have appreciated that there is no delay in depositing tax deducted at sources and even if in any delay interest is paid for delayed payment of such tax. VI. For that the Jt. Commissioner should have appreciated that in the Finance Act, 2005 has inserted a new clause (k) in sub section (2) in section 272(A) to impose penalty in case of failure to deliver or caused to be delivered quarterly return within the time specified in newly inserted subsection 1 of section 206A. VII. For that the Jt. Commissioner should have appreciated that the appellant has/had no malafide intention for not filing quarterly return in time and delay was occurred due to change of operating system of bank and also some ignorance of the branch managers, but there is no loss of revenue of the government. VIII. For that the Jt. Commissioner should have appreciated that the appellant should not be imposed the maximum penalty amount of Rs 50,336/ - in terms of section 272(A)(2)(k). IX. For that the Commissioner (Appeals) -XVI, Kolkata should have considered that there is delay of 50 days in filling appeal as the appellant is public sector undertaking, hence, they are required to get approval from the higher authority and thereby there was delay. X. For that the Commissioner misconstrued the submission of the Ld. Advocate's, as such no opportunity was given to the appellant for giving explanation of delay of 50 days for filling appeal as such the order is passed without considering the real position that the delay occurred for getting approval from the higher authority and until & unless the approval is granted the appellant can't file appeal before any competent authority. 2. The appellant craves to leave or alter, add or modify in the grounds as stated herein above.

delay occurred for getting approval from the higher authority and until &

unless the approval is granted the appellant can't file appeal before any

competent authority. In order to file an appeal before the ld CIT(A) the

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assessee need to take approval from the law department. Assessee has

agreed that there is delay of 50 days in filling appeal before ld CIT(A), as

the appellant is public sector undertaking, and hence, they are required

to get approval from the higher authority and thereby there was delay

.This delay is beyond the control of the assessee therefore, the ld CIT(A)

should condone this delay in the interest of natural justice.

AO, which we have already noted in our earlier para and is not being

repeated for the sake of brevity.

on record, we are of the view that there is merit in the submissions of the

assesse, as the propositions canvassed by the ld AR for the assesse are

supported by the facts narrated by him above. As Ld AR for the assessee

pointed out that the assessee is public sector undertaking, and hence,

they are required to get approval from the higher authority and thereby

there was delay in filing the appeal before ld CIT(A). As rights and

liabilities of the assessee has not determined by the ld CIT(A) therefore,

we are of the view to remit the matter back to the file of the ld CIT(A) with

a direction to condone the delay and adjudicate the issue afresh after

giving adequate opportunity of being heard.

purposes.

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Order pronounced in the open court on this 22/03/2017. Sd/- Sd/- (A.T.VARKEY) (DR. A.L.SAINI) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER कोलकाता /Kolkata; �दनांक Dated 22/03/2017 �काश �म�ा/Prakash Mishra,Sr.PS. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- Allahabad Bank, Kolkata 1. 2. ��यथ� / The Respondent.-JCIT(TDS),Range-57, Kolkata 3. आयकर आयु�त(अपील) / The CIT(A), Kolkata. 4. आयकर आयु�त / CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Asstt. Registrar) आयकर अपील�य अ�धकरण, कोलकाता / ITAT, Kolkata