CHIEF MANGER, CANRA BANK ( PERSON RESPONSIBLE) ,JAMMU vs. INCOME TAX OFFICER ( TDS ) CIRCLE , JAMMU
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-1, Amritsar (Camp
at Jammu) dated 05.03.2018in respect of Assessment Year: 2013-
2 ITA No. 187/Asr/2023 Chief Manager v.ITO
14challenging therein the order passed ex-parte qua the assessee in
violation of principles of natural justice.
At the outset, the ld. counsel for the assessee filed condonation
application for delay of 1870 days in filing the appeal with the support of
notarized affidavit duly attested by the public notary. The condonation
petition of the appellant-assessee is reproduced as under:
“It is submitted that:
Commissioner Appeal Amritsar has passed ex parte order on 5-03-2018 in respect of appeal filed against Order of ITO TDS Circle Jammu dated 11-11-2013.
The Date of Communication of order is not available on record.
Considering the facts, there is delay of 1870 days in filing appeal before ITAT Amritsar Bench.
Due to Centralization of TDS, all TDS records available at Branches were transferred to Central office which resulted in confusion regarding availability of related information and persons to whom the files were transferred did not have the complete information about the backdrop and history of the case, which related to two different assessment years.
Covid lockdown and downsizing of staff also led to delay in taking appropriate action.
The delay is also attributable to the fact that favourable order was passed by CIT A for FY 2013-14 on 31-03-2016 which was also emanating from same AO order dated 11-11-2013.
3 ITA No. 187/Asr/2023 Chief Manager v.ITO 7. The delay is also attributable to the fact that since appeal was decided by CIT A Amritsar instead of CIT A Jammu, the assessee firmly believed that no further appeal needs to be filed except against adverse order of CIT A Jammu and since CIT A Jammu has passed favourable order, no further appeal is required to be filed.
The assessee got sensitized only when demand was pressed by ITO TDS Circle Jammu through telephonic discussions by abstention of order from ITO TDS Jammu on 07-06-2023 through personal visit.
Having regard to facts and circumstances of the case, it is requested to condone the delay.”
Considering the Covid period and technical glitches, the delay
condoned and appeal admitted on merits.
The counsel for the assessee submitted that the order of ld. CIT(A)
was passed ex-parte depriving the appellant opportunity of being heard
without appreciating the merits of the case. Accordingly, he requested that
the matter may be sent back to the ld. CIT(A) to adjudicate the issues on
merits after granting adequate opportunity of being heard to the assessee
with due service of notices, show cause notice before passing the appellate
order. He undertakes to co-operate in the fresh appellate proceedings
before the ld. CIT(A). The ld. DR has no objection to the request of the
assessee.
4 ITA No. 187/Asr/2023 Chief Manager v.ITO 4. We have heard the rival contention, perused the material on record
and the impugned order. Admittedly, the ld. CIT(A) has passed the order
ex-parte qua the assessee. It is evident from the record that the ld. CIT(A)
has mentioned the fact of issue of notice but he has not mentioned the fact
of service of notices upon the assessee appellant. In view of principles of
natural justice, we consider it deem fit to remand back the matter to the file
of the ld. CIT(A) to adjudicate afresh issue of TDS disputed, after granting
adequate opportunity of being heard to the assessee. No doubt, the
assessee shall co-operate in the fresh proceedings before the ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical
purposes.
Order pronounced in the open court on 10.11.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order
