Case Number: ITA 5675/DEL/2019
Appellant: Pythohos Technology Pvt. Ltd, New Delhi
Respondent: ACIT-CPC, Ghaziabad
Assessment Year: 2013-14 24Q (Qtr-2)
Case Filed On: 2019-06-28
Order Type: Final Tribunal Order
Date of Order: 2020-08-31
Pronounced On: 2020-08-31
This case involves an appeal filed by Pythohos Technology Pvt. Ltd, New Delhi (the appellant) against the Assistant Commissioner of Income Tax (ACIT), Central Processing Centre (CPC), Ghaziabad (the respondent). The appeal pertains to the assessment year 2013-14, specifically for the 24Q (Qtr-2) and 26Q (Qtr-2, Qtr-3, and Qtr-4) TDS statements, and was filed on 2019-06-28. The case was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Benches “C”, New Delhi, through video conferencing.
The appellant, Pythohos Technology Pvt. Ltd, faced penalties under section 234E of the Income Tax Act, 1961, due to delays in filing quarterly TDS statements for the assessment year 2013-14. The delays ranged from 430 to 1540 days. The appellant attributed these delays to a change in the advocate engaged by the company, who did not complete the work on time. The appeals were dismissed by the Commissioner of Income Tax (Appeals) [CIT(A)], who refused to condone the delays.
The appellant argued that the delays in filing the appeals were due to circumstances beyond their control, specifically the change in advocate. They further submitted that similar delays for the assessment years 2014-15 and 2015-16 had been condoned by the CIT(A) on identical facts, and requested the ITAT to condone the delays and adjudicate the appeals on merits.
The respondent, represented by Ms. Rakhi Vimal, Senior Departmental Representative (DR), opposed the condonation of delays, reiterating the findings of the CIT(A) that the delays were substantial and should not be condoned.
The Tribunal, comprising Accountant Member Shri R.K. Panda and Judicial Member Shri Sudhanshu Srivastava, reviewed the contentions of both parties. The Tribunal agreed with the appellant’s contention that the CIT(A) dismissed the appeals without adjudicating on their merits, simply by refusing to condone the delays.
The Tribunal noted that the appellant had nothing to gain by delaying the filing of the appeals and that their explanation for the delays was reasonable. Citing the Supreme Court case of Collector Land Acquisition, Anantnag & Anr. vs. Mst. Katiji & Ors., the Tribunal emphasized the need for a liberal approach in condoning delays to ensure substantial justice.
The Tribunal restored all the appeals to the file of the CIT(A) with the direction to condone the delays and adjudicate the appeals on merits in accordance with the law, after giving proper opportunity to the appellant to present its case.
In conclusion, all the appeals filed by Pythohos Technology Pvt. Ltd. were allowed for statistical purposes.
Order pronounced in the open court on 31st August 2020.
Signed by:
(R.K. PANDA) ACCOUNTANT MEMBER
(SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER
Date: 31st August 2020
Copy forwarded to:
// BY Order //
Assistant Registrar, ITAT, New Delhi Benches, New Delhi
Pythohos Technology Pvt. Ltd. vs ACIT-CPC, Ghaziabad – Delay in Filing TDS Statements for AY 2013-14
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