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Income Tax Appellate Tribunal, JAIPUR BENCHES, ‘’SMC” JAIPUR
Before: Hon’ble SHRI SANDEEP GOSAINvk;dj vihy la-@ITA No. 358 TO 363/JP/2022
ORDER PER: SANDEEP GOSAIN, JM The above mentioned appeals filed by the assessee are directed against six different orders of the ld. CIT(A) dated 29-07-2022, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2013- 14 (two appeals) and 2015-16 (four appeals).
2 TO 363/JP/2022 MIRCALE BUILDTECH PVT LTD. VS ITO, TDS-2, JAIPUR 2.1 The grounds raised by the assessee in all the appeals are common. However, for the sake of convenience and brevity of the case, the grounds raised by the assessee in ITA No. 358/JP/2022 read as under:-
‘’1. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in rejecting the application of the assessee made u/s 154 of the Income Tax Act. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by quashing the action of the ld. CIT(A).
In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in levying late filing fees u/s 234E amounting to Rs.24,000/- in the processing of return u/s 200A prior to 01-06-2015. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by deleting the entire fees of Rs.24,000/-.
In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of the AO in charging interest u/s 220(2) amounting to Rs.19,440/- on account of interest on outstanding fees u/s 234E. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the fact of the case. Relief may please be granted by deleting the entire interest of Rs.24,000/-.
3 TO 363/JP/2022 MIRCALE BUILDTECH PVT LTD. VS ITO, TDS-2, JAIPUR 2.2 At the outset of the hearing, the ld. AR prayed that during the COVID period, the assessee could not file the written submission as well as supporting documents concerning the issue in question before the ld. CIT(A). Since it was the compelling circumstances, therefore, the assessee should be given one more opportunity to contest the case before the ld. CIT(A) relating to above mentioned appeals.
2.3 On the other hand, the ld. DR relied upon the orders of the ld. CIT(A).
2.4 After hearing both the parties and perusing the materials available on record, the Bench finds that the assessee was prevented by sufficient cause in not filing the details/written submission/ evidences concerning the issue in question during COVID period before the ld. CIT(A). In this view of the matter, the appeals of the assessee are restored back to the file of the ld. CIT(A) to decide it afresh after providing adequate opportunity of being heard to the assessee. The Assessee is also directed to not to seek adjournment on frivolous grounds and submit the necessary documents before the ld. CIT(A) for early disposal of the cases. Thus the appeals of the assessee are allowed for statistical purposes.