TaxTMI 
TaxTMI 
TaxTMI 
2022 (6) TMI 1071
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...., we note that the appeal is time-barred by 671 days. In this respect, the counsel for the assessee has submitted that the reason for the inordinate delay in filing appeal is owing to the fact that the assessee was continuously following alternate remedy, thereby causing delay in filing the appeal. Firstly, against the 143(1) intimation issued by the CPC whereby the assessee was denied credit of DDT paid by him during the impugned year, and in order to get the TDS credit, the assessee filed first rectification application on 24-10-2016 with CPC and 154 order against the same was received on 02-02-2017. The appeal against the 154 order was dismissed by CIT (Appeals) vide order dated 20-09-2018. Meanwhile, the assessee again filed rectification application on 28-05-2022 with CPC, Bangalore and CPC passed 154 order on 11-07-2020 without considering rectification request. Thereafter, the assessee filed an application with CPC, Bangalore on 04-08- 2020 and till date no reply has been received from CPC. Since the assessee was waiting for the reply from CPC, this caused delay in filing appeal against the CIT (Appeals) order. The assessee has submitted that it has not been doubted that the....
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....uch time a bad cause would transform into a good cause. The object of providing legal remedy is to repair the damage caused by reason of legal injury. If the explanation given does not smack mala fides or is not shown to have been put forth as a part of a dilatory strategy, the Court must show utmost consideration to the suitor." In a considered view, in view of the factual situation presented before us, in the interests of justice, we are condoning the delay in filing the appeal. 4. The brief facts of the case are that the assessee is a Private Limited Company engaged in the business of providing service. The return of income was filed on 28.09.2015 showing total income at Rs.28,26,650/-. The return was processed u/s. 143(1) by the Assessing Officer (CPC). During the year under consideration, the Appellant have declared dividend of Rs.22,87,500/- and have paid Dividend Distribution Tax (DDT) u/s. 115- O of the I.T. Act, 1961, of Rs.3,88,761/- vide challan no. 32423 dated 04.06.2014. However on going through the intimation, it was found that the Assessing Officer (CPC) has not given credit of DDT of Rs.3,88,761/- and have raised demand for DDT of Rs.5,13,165/- along with interest ....
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....=youtube&qcTOZionV3u." In the course of appellate hearing, Ld. A.R. stated that they have not approached the Bank/jurisdictional Assessing Officer for the correction of data uploaded by them as advised by the CPC in the impugned rectification order. Since appellant has not taken steps to rectify as advised by the CPC, Bangalore, in the impugned rectification order, I do not find any merit in the contention of the appellant in this ground of appeal. Hence ground no. 1 & 2 are dismissed. 6. In the result, the appeal is dismissed." 6. Before us, the counsel for the assessee submitted it is an undisputed fact that the assessee has paid dividend distribution tax (DDT) amounting to Rs. 3,88,761/- vide challan number 32423 dated 04-06-2014. The Assessing Officer (CPC) did not give credit of DDT of Rs. 3,88,761/-only due to the inadvertent mistake of the assessee while filling the challan, wherein by mistake, tick was made in the code "(107) Tax on Distributed Income to Unit Holders" instead of code "(106) Tax on Distributed Profits of Domestic Companies)". The counsel for the assessee submitted that it may be noted that the payment of dividend distribution tax is also made in time, a....
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....s taxpayers, including senior citizens as they do not have Chartered Accountants or Advocates on their pay rolls. The marginal amount involved in several cases and inconvenience/harassment involved makes it an unviable and a futile exercise to first approach the deductor and then the Assessing Officer. Rectification and getting corrections made by the deductor and to get them uploaded is not an easy task. The second phase of filing a revised return or an application under section 154 is equally 'daunting and expensive'. Invariably the assessees write letters or even visit the office of the deductors, but when there is no response or desired result, they get frustrated and suffer. This causes distrust and feeling that the assessee has not been treated justly, fairly and in an honest manner. [Para 49] * Therefore, it is directed that when an assessee approaches the Assessing Officer with requisite details and particulars, the said Assessing Officer should verify whether or not the deductor has made payment of the TDS and if the payment has been made, credit of the same should be given to the assessee. These details or the TDS certificate should be starting point for the Ass....