The income tax appellate tribunal (ITAT), Pune bench was accepted late of 931 days in furnishing the taxpayer finding out that the delay was because the tax practitioners were busy with the GST compliance. Mr Vasathan Mukundan furnished a petition before CIT(A) with a delay of 931 days.
The taxpayer would be subjected to performing a tax audit u/s 44AB of the Income-tax Act, 1961 and get deducted TDS and returns filing on the quarterly grounds without fail.
Moreover, we see that the taxpayer obtained the e-mail communication showing the imposition of Rs 18,934 for the Delay in TDS return filing.
The taxpayer specified that its accounts staff would not be known about the taxation laws, however, the TDS returns were furnished on a regular basis. The mentioned staff members would only be the data entry operators posing no knowledge of taxation laws.
The taxpayer indeed specified that the tax professionals involved in furnishing the ITR, tax audits, and statutory audits specified beneath the income tax and the companies act were busy with their duties and indeed the rules concerning to the GST act.
We learn that the taxpayer would not be intended to furnish the TDS returns belatedly, while the issue arises is that the TDS returns were furnished on a regular grounds with no-fail similar to that, petition file to CIT(A).
A bench of Shri R.S. Syal, Vice President, and Shri S.S. Viswanethra Ravi, Judicial Member sees that it was an accidental error without any malafide intention.
CIT(A) shows to acknowledge the causes elaborated by the taxpayer and accepts the delay. On hearing both the parties to us, we see that the taxpayer can enable to make out enough cause that really prevented him from furnishing a petition within time.
Hence delay of 931 days was accepted and we direct the CIT(A) (NFAC), Delhi to decide the problems asked in the initial petition on the advantages and issue an order as per the law by providing enough opportunity for hearing to the taxpayer, said Tribunal. Shri Kiran Sanmane appeared for the taxpayer.
