TMI Blog2023 (5) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... resh but by providing adequate opportunity of being heard to the assessee. The assessee is also directed to produce the documentary evidences concerning the issue in question and will cooperate the AO. Thus, the appeal of the assessee is allowed for statistical purposes. - ITA. Nos. 179 to 189/JP/2023 - - - Dated:- 10-5-2023 - Dr. S. Seethalakshmi, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : Sh Sunil Kumar Uppaddhay For the Revenue : Sh. James Kurian, (CIT) And Sh. A. S. Nehara, (Addl.CIT) ORDER PER BENCH These eleven appeals filed by the assessee arising out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. NFAC/CIT(A) ] passed on dates as mentioned here in below for the assessment year mentioned as tabulated here in below which in turn arises from the order passed by the Income Tax Officer, TDS, Alwar Jt. CIT (TDS), Jaipur under the provision of Income Tax Act, 1961 (in short 'the Act') and dated referred here in below: Asstt. Year Assessee s Appeal No. Reference to the dated of order of NFAC Reference to the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven and the facts and circumstances of other cases are exactly identical except the difference in the amount in other assessment year. The ld. DR did not raise any specific objection against taking that cases as a lead case. Therefore, for the purpose of the present discussions, the case of ITA No. 180/JPR/2023 185/JPR/2023 is taken as a lead cases. Based on the above arguments we have also seen that for all these appeals are having similar facts, grounds and arguments were similar and therefore, were heard together and are disposed by taking lead case facts, grounds and arguments from the folder in ITA No. 180/JPR/2023 185/JPR/2023. 4. The registry pointed out that all the appeal of the assessee is filed with a delay of 304 days. The assessee has filed the petition for condonation of delay along with the affidavit of the Dy. Conservator of Forest Dausa, of all the appeals and the contentions so raised in the affidavit is reiterated here in below : Affidavit of Dy. Conservator of Forest Dausa. That I the above designated deponent, am well conversant with the facts deposed to below. 1. That the appeal filed by the Assessee before the Commissioner of Income Tax (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot claim to have vested right in injustice being done because of a non-deliberate delay. It was also held by the Hon'ble Supreme Court that there is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of male fides. A litigant does not stand to benefit by resorting to delay. In fact, he runs a serious risk. In the instant case, applying the same principles, we find that the assessee has all along acted diligently in safeguarding their legal rights and availing the remedies available to him and has acted and taken action but has sufficient reasons so as to bring this appeal. Considering the facts of the case and considering the interest of justice the delay of 304 days in bringing this appeal is condoned and the appeal is hereby admitted for adjudication on merits. 5. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in 180/JPR/2023 185/JPR/2023 on the following grounds; Grounds of ITA 180/JPR/2023 1. Erred in facts on holding that the assessee was not provided opportunity to furnish the details of PANs during the course of proceedings u/s 201(1) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikets and enclosures etc. No TDS is being made on such payments made to various EDCs. Therefore, the assessee deductor was asked to provide details of payments made to various EDCs along with the PAN number of such EDCs. The assessee submitted the details of the payments but has not submitted the details of PAN Numbers of such payees. Since the assessee has not submitted the PAN number the ld. AO contended that the TDS is required to be deducted @ 20 % on all such payments as per provision of section of 194C of the Act and raised the demand accordingly. The ld. AO also levied the penalty for this defaults u/s. 271C equivalent to the amount of demand. 7. Aggrieved from both the order of TDS and related penalty the assessee has preferred the appeal for before the ld. CIT(A). Apropos to the grounds so raised by the assessee the relevant finding of the ld. CIT(A) is reiterated here in below: Finding of the ld. CIT(A) related to the TDS demand 5.3 All the grounds raised pertain to the demand raised u/s 201(1)/201(1A) of LT. Act, hence the same are adjudicated together. 5.4 The appellant has claimed that vide order dated 17 10.2000 of Govt of Rajasthan EDCs shall not be tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Dismissed. Finding of the ld. CIT(A) related to the levy of penalty 5. Decision:- 5.1. The present appeal is filed against penalty order passed by the Jt Commissioner of Income Tax(TDS), Jaipur u/s 271C of IT Act. The only grievance of the appellant that an appeal had been filed against the order dated 27.07.2018 passed by Income Tax Officer TDS, Alwar and that the Jt. Commissioner of Income Tax(TDS), Jaipur has passed the penalty order during the pendency of the appeal filed by the appellant which as per the appellant is in contravention of the provision of Section 275 of LT. Act. The ground is adjudicated accordingly. 5.2. Brief facts of the case are that the appellant had made payment to Eco Development Committees (EDCs) for civil construction work, without deducting tax at source. The Income Tax Officer, TDS, held that the appellant was liable to deduct tax and accordingly passed an order u/s 201(1)/201(1A) of IT. Act raising demand. He also referred the matter to the Jt Commissioner of Income Tax for penalty u/s 271C of 1.T: Act 5.3. The Jt. Commissioner of Income Tax, TDS noted that no reply was filed on merit. It was only replied that online appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant was being received towards reimbursement of expenses and on these payments no TDS was liable to be deducted. The ld. AR of the assessee alternatively submitted a list of all the payee with their PAN number and based on these complete details also submitted the levy of TDS liability @ 20 % is illegal and in the interest of the justice these details be admitted. And if these PAN numbers are considered then also the assessee receive justice for reduction of TDS liability as well as consequential levy of penalty. 9. On the other hand ld. DR representing the revenue relied upon the orders of the lower authorities and further submitted that the assessee deductors submission that the EDCs are exempted from the category of Contractor by the Rajasthan State Government is seems to be made only for the purpose to avoid legal and procedural obligations in respect to award the construction and development work to these entities as if the same are categorized under category of contractor, the development/construction work cannot be awarded to such entities without calling of tender etc. and without following the proper procedure for awarding such works. To fulfill the aim of active par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is observation the appeal of the assessee in ITA NO. 185/JPR/2023 is also allowed for statistical purpose. 12. The fact of the case in ITA No. 180/JPR/2023 is similar to the case in ITA No. 179/JPR/2023 and ITA No. 181 to 184/JPR/2023 and we have heard both the parties and persuaded the materials available on record. The bench has noticed that the issues raised by the assessee in this appeal No. 180/JPR/2023 is equally similar on set of facts and grounds. Therefore, it is not imperative to repeat the facts and various grounds raised by the assessee. Hence, the bench feels that the decision taken by us in ITA No. 180/JPR/2023 for the Assessment Year 2013-14 shall apply mutatis mutandis in the 179/JPR/2023 and ITA No. 181 to 184/JPR/2023. In the results appeal of the assessee in ITA No. 179/JPR/2023 and ITA No. 181 to 184/JPR/2023 stands allowed for statistical purpose. 13. The fact of the case in ITA No. 185/JPR/2023 is similar to the case in ITA No. 186 to 189/JPR/2023 and we have heard both the parties and persuaded the materials available on record. The bench has noticed that the issues raised by the assessee in this appeal No. 185/JPR/2023 is equally similar on set of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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