LUCKNOW SITAPUR EXPRESSWAYS LIMITED,DELHI vs. JCIT, RANGE -75 TDS, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER And SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.2987/DEL/2022 [Assessment Year: 2012-13]

Lucknow Sitapur Expressways JCIT, Limited, Rage-15, TDS Delhi E-9, Third Floor, Vs National Faceless Appeal Centre, South Extension, Part-2, Delhi New Delhi-110049 PAN-AABCL2462M Assessee Revenue

Assessee by Sh. Brij Mohan, AR Revenue by Sh. Rajesh Kumar, Sr. DR

Date of Hearing 19.12.2023 Date of Pronouncement 19.12.2023

ORDER PER M. BALAGANESH AM,

This appeal of the Assessee arises out of the order of the Learned

Commissioner of Income Tax (Appeals)/National Faceless Appeal

Centre (NFAC), Delhi, [hereinafter referred to as ‘Ld. CIT(A)’] in

Appeal No. NFAC/2011-12/10060363 against the order passed by

JCIT, Range-75, New Delhi (hereinafter referred to as the ‘Ld. AO’) u/s

272A(2)(c) of the Income Tax Act, 1961 (hereinafter referred to as

‘the Act’) on 23.08.2021.

2 ITA No.2987/Del/2022

ld.CIT(A) was justified in confirming the levy of penalty u/s 272A(2)(c )

of the Act in the facts and circumstances of the instant case.

available on record. It is not in dispute that the assessee for the

relevant quarters of the financial year 2011-12 had filed its TDS returns

belatedly. The Tax deducted were duly remitted by the assessee with

applicable interest to the account of the Central Government.

Admittedly, no order was passed u/s 201(1) / 201(1A) Of the Act on

the TDS returns filed by the assessee for the respective quarters. After

a gap of nearly 8 years, the ld. AO directly levies penalty u/s

272A(2)(c) of the Act for belated filing of TDS returns by the assessee.

At the outset, this penalty proceeding has been initiated without there

being any order passed u/s 201(1) / 201(1A) of the Act framed on the

assessee. Moreover, on perusal of the penalty order , we find that the

ld. AO had not even mentioned what is the default committed by the

assessee and what information ought to have been furnished by the

assessee in the TDS statements or particulars mentioned in section 133

or section 206 or section 206C or section 285B of the Act. The ld. AO

had not even mentioned the fact as to whether the assessee is obliged

to file statements or particulars u/s 133 /206/206C/285B of the Act.

None of these sections were even mentioned by the ld. AO in his

penalty order. Hence this itself goes to prove that there is complete

non-application of mind on the part of the ld. AO while levying the

3 ITA No.2987/Del/2022

penalty apart from levying the same after a belated period of 8 years.

Hence the penalty levied would have no legs to stand in the eyes of law

and accordingly directed to be deleted. Accordingly, the ground raised

by the assessee is allowed.

Order pronounced in the open court on19th December, 2023.

Sd/- Sd/- (YOGESH KUMAR US) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19.12.2023 f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI