STATE OF RAJASTHAN Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE State of Rajasthan through Superintending Engineer, Irrigation Circle, Irrigation Department, Jaipur, filed this appeal under Section 260A of the Income-tax Act, 1961 (for short "the Act, 1961"), against the order dated January 18, 1999, of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, passed in I. T. A. No. 2029/JP of 1992, 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.

(2.) 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 infrastructure 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 imposition of penalty under Section 272A(2) of the Act, 1961, was proposed. The contents of the notice are that the appellant has failed to submit annual TDS return in the prescribed Form No. 24 under Section 206 of the Act, 1961, thereby a delay of 460 days has taken place for the assessment year 1990-91 for which the due date was April 30, 1990. In response to that notice the appellant appeared before respondent No. 2. It filed detailed submissions. Respondent No. 2 decided the matter under its order dated January 17, 1992. The appellant was held guilty for non-filing of the TDS returns in limitation in the prescribed Form No. 24 under Section 206 of the Act and thereby imposed a penalty of Rs. 46,000. The appellant preferred an appeal against this order of respondent No. 2 before the Commissioner of Income-tax (Appeals), Rajasthan, Jaipur. It was registered as Appeal No. 1133 of 1991-92. The appeal came to be decided by the appellate authority and under its order dated October 26, 1992, the same was allowed and penalty imposed by respondent No. 2 was cancelled. Respondent No. 2 aggrieved by the order aforestated of the Commissioner of Income-tax (Appeals), Jaipur, filed appeal before respondent No. 1 which was registered as I. T. A. No. 2029/JP of 1992.

(3.) HEARD learned counsel for the parties on the application filed by the appellant for condonation of delay. Having gone through the contents of the application 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.