TaxTMI 
TaxTMI 
2002 (10) TMI 83
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.... for the assessment year 1990-91 and the order dated December 22, 1999, of the Tribunal in the Review Application No. 16/JP of 1999. As per the narration in the memo of appeal the facts of the case are that the appellant, Irrigation Department, Government of Rajasthan, mainly performing the duties and functions providing irrigation facilities and other infra structure in the field of irrigation all over the State. A notice was served by respondent No. 2 to the appellant for the assessment year 1990-91 in regard to non-filing of annual TDS returns under section 206 of the Act, 1961, in Form No. 24 of I.T.A. on reference made to it by the Income-tax Officer (TDS). Under the reference made by the Income-tax Officer (TDS) a proposal for the ....
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....nt filed a petition for review of the order dated January 18, 1999. The Tribunal dismissed the review petition on December 22, 1999. Hence, the appellant is before the court. The appeal is barred by ten days. The appellant filed an application under section 5 of the Limitation Act for condonation of this delay. The appeal was placed for preliminary hearing on board on May 16, 2002. On that day notices of the application under section 5 of the Limitation Act were issued to the respondents returnable within four weeks. Reply to this application of the appellant filed under section 5 of the Limitation Act is filed by respondent No. 2. On September 9, 2002, it is noticed that by this appeal the appellant has challenged two different order....
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....ication we are satisfied that delay of ten days occurred in filing of the appeal is satisfactorily explained by the appellant. Otherwise also this application is not seriously opposed by counsel for the Revenue and rightly so. Respondent No. 2 is an officer of the Central Government and it is not expected of him to oppose this application and get the appeal of the assessee dismissed on this technical ground. Accordingly, the application of the appellant filed under section 5 of the Limitation Act is allowed and the delay of ten days occurred in filing of the appeal is condoned. The application accordingly stands disposed of. An endorsement to this effect be recorded in red ink on the top of the application. Learned counsel for the appell....
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....nt and justified explanation for non-filing of TDS returns in time. We have given our thoughtful consideration to the rival contentions raised by learned counsel for the parties. In the case of Oil and Natural Gas Commission v. Collector, Central Excise [1991] 4 JT 158, their Lordships of the Supreme Court held that a petition by one Department against another or public sector undertaking or State does not lie to this court unless certificate for filing the same has been given by the high level committee constituted by the Government. The apex court has observed that, inter se dispute of the State Government on the one side and the Central Government on the other side directly should not come to the court for its resolution. For resol....
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....aw we find the action of respondent No. 2 wholly unwarranted, unexpected and undesirable. Rather to impose penalty for default made by the officer of the State in filing of the TDS return, the appellant would have been advised to approach the Chief Commissioner of Income-tax, Rajasthan, Jaipur, for the waiver thereof. After the order of levy of penalty instead of taking steps to recover the amount of penalty imposed, the attention of the appellant would have been drawn to the provision of section 273A of the Act, 1961. Section 273B of the Act, 1961, is another provision relevant to the present case and that has also not been taken care of. Section 273B of the Act, 1961, provides that notwithstanding anything contained in any provisions incl....
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....erve in case this appeal is disposed of in terms that the recovery of the amount of penalty imposed shall remain stayed for six months or till the date the application of the appellant is decided by the Chief Commissioner of Income-tax, Rajasthan, Jaipur, whichever is later. In the meanwhile the appellant is free to apply for reduction or waiver of this amount of penalty to the Chief Commissioner of Income-tax, Rajasthan, Jaipur. The Chief Commissioner of Income-tax of Rajasthan, Jaipur, is to decide this application filed for reduction or waiver of the amount of penalty within a period of one month from the date of receipt of the application in this regard by the appellant. In case on the application filed by the appellant the order of the....