The ITO (TDS-I), Chandigarh v. Sukham Infrastructure P.Ltd
[Citation -2019-LL-0904-111]

Citation 2019-LL-0904-111
Appellant Name The ITO (TDS-I), Chandigarh
Respondent Name Sukham Infrastructure P.Ltd.
Court ITAT-Chandigarh
Relevant Act Income-tax
Date of Order 04/09/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags recalling order • tax effect • mistake in order • delay in filing application • condonation of delay • monetary limit
Bot Summary: Relying on the application filed, it was submitted that the tax effect involved was Rs. 16,56,284/-. Accordingly, the M.A., it was his prayer, may be allowed 2.1 However, on a perusal of the record, it was seen that there is delay of 3 months 8 days pointed out by the Registry. 2 0 1 8 placed on record by the AO submitted that the delay had been addressed by the AO vide letter No. 3116 dated 24.01.2018, a copy of the said application has been file d once again. Attention was invited to the accompanying application dated 29.07.2019 of the AO wherein copy of the earlier application w a s m a d e a v a i l a b l e. Th e l d. C I T- D R r e l i e d u p o n t h e s a i d application for which purposes, attention was invited to para 4 and 5 of the said condonation of delay application dated 23.01.2018 and made a prayer that the delay be condoned. Th e re levant extract of the condonation of delay application relied upon by the Revenue and not objected to by the ld. Miscellaneous Application should have been filed on or before 31.01.2017. In the result, the Miscellaneous Application of the Revenue is allowed and appeal of the Reve nue is dismissed.


,, IN INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES SMC , CHANDIGARH , BEFORE: SMT. DIVA SINGH, JM M.A. 19/CHD/2018 In I.T.A. No.-657/CHD/2014 (ASSESSMENT YEAR-2010-11) ITO (TDS-I), vs M/s Sukham Infrastructure P.Ltd., Chandigarh. SCO 123-124, Sector 17-C, Chandigarh. TAN : PTLS16394A (APPELLANT) ( RESPONDENT) & ITA-657/CHD/2014 (ASSESSMENT YEAR-2010-11) ACIT (TDS), vs M/s Sukham Infrastructure P.Ltd., Chandigarh. SCO 123-124, Sector 17-C, Chandigarh. TAN : PTLS16394A (APPELLANT) ( RESPONDENT) / Revenue by : Shri Manjit Singh, CIT- DR /Assessee by : Shri Amitoz Singh, CA /Date of Hearing : 23.08.2019 /Date of Pronouncement : 04.09.2019 /ORDER Th e R e v e n u e b y t h e p r e s e n t M i s c e l l n e o u s p p l i c t i o n f i l e d u / s 2 5 4 ( 2 ) o f t h e I n c o m e Ta x c t , 1 9 6 1 p r y s f o r r e c l l o f order dated 05.07.2016 in I TA No. 657/CHD/2014 pertaining to assessme nt year 2010-11. M.A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 Page 2 of 4 2. Relying on application filed, it was submitted that tax effect involved was Rs. 16,56,284/-. By mistake appeal was dismissed relying on Circular No. 21 of 2015 wherein Revenue was barred to agitate appeals wherein tax effect was less than Rs. 10 lakh. Th e m i s t k e , i t w s submitted, was evide nt on face of record. Accordingly, M.A., it was his prayer, may be allowed 2.1 However, on perusal of record, it was seen that there is delay of 3 months 8 days pointed out by Registry. T h e l d . C I T- D R r e l i e d u p o n t h e p p l i c t i o n d t e d 2 3 . 0 1 . 2 0 1 8 placed on record by AO submitted that delay had been addressed by AO vide letter No. 3116 dated 24.01.2018, copy of said application has been file d once again. Attention was invited to accompanying application dated 29.07.2019 of AO wherein copy of earlier application w s m d e v i l b l e . Th e l d . C I T- D R r e l i e d u p o n t h e s i d application for which purposes, attention was invited to para 4 and 5 of said condonation of delay application dated 23.01.2018 and made prayer that delay be condoned. 3. Mr. Singh appearing on behalf of assessee stated that he has no objection to delay being condoned. 4. Th e re levant extract of condonation of delay application relied upon by Revenue and not objected to by ld. AR reads as under : M.A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 Page 3 of 4 4. order was pronounced on 05.07.2016. Therefore, Miscellaneous Application should have been filed on or before 31.01.2017. Which was actually filed on 08.05.2017 and, is therefore delayed by 3 months and 8 days. 5. Due to fact that financial year was near to be closed, there was heavy load of work on officials of this office. At that time surveys were carrying on regular basis. Also, officials of this office were indulge in pre and post survey work. Along with surveys, this office carried out special drive against Non-filers, for which huge I work force was required in field work. In that scenario due attention towards date of limitation was missed inadvertently. Further, this period witnessed change and long training of incumbents overseeing matter, due to which, file could not be handed over inadvertently. 5. On reading of above, it is seen that AO has given reasons to explain delay which cannot be outrightly discarded. It is furthe r noticed that no objection is posed by assessee also. Accordingly, in light of submissions of parties before Bench where no impediment to condonation of delay in present case is made out, de lay of 3 months 8 days is condoned. 6. Addressing M.A. file d, ld. AR submitte d that M.A. be allowed as at time of Revenue s appeal, monetary limit fixed was Rs. 10 lakh and tax effect involved admittedly was above. However, it was his submission that considering latest CBDT Circular 17 of 2019 it was his prayer that appeal be taken up for hearing simultaneously and it may be dismissed relying on said Circular. 7. Th e l d . C I T- D R g r e e d t h t e v e n i f t h e M . . i s l l o w e d i t ultimately has to be dismissed. M.A. 19/CHD/2018 & ITA 657/CHD/2014 A.Y. 2010-11 Page 4 of 4 8. Accordingly, with conse nt of parties, M.A. 19/CHD/2018 for reasons given here in above is allowed as mistake is apparent on face of record itself. Said order was pronounce d in Open Court at time of hearing itself. 9. As noted, with conse nt of parties, considering aforesaid CBDT circular which has been taken into consideration by various Benches of I TA T including Chandigarh Bench, departmental appeal is dismissed as not maintainable. Said order was pronounced in Open Court at time of hearing itself. 10. In result, Miscellaneous Application of Revenue is allowed and appeal of Reve nue is dismissed. Order pronounced in Open Court on 04.09.2019. Sd/- (DIVA SINGH) Judicial Member Poonam Copy of order forwarded to : 1. (The Appellant 2. Respondent 3. CIT4. CIT(A) 5. 0 DR, ITAT, CHANDIGARH 6. Guard File By order, Assistant Registrar ITO (TDS-I), Chandigarh v. Sukham Infrastructure P.Ltd
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