{"id":14243,"date":"2010-02-02T00:00:00","date_gmt":"2010-02-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-u-p-rajkiya-nirman-nigam-ltd-vs-income-tax-appellate-tribunal-on-2-february-2010"},"modified":"2015-07-23T11:20:37","modified_gmt":"2015-07-23T05:50:37","slug":"ms-u-p-rajkiya-nirman-nigam-ltd-vs-income-tax-appellate-tribunal-on-2-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-u-p-rajkiya-nirman-nigam-ltd-vs-income-tax-appellate-tribunal-on-2-february-2010","title":{"rendered":"M\/S U.P. Rajkiya Nirman Nigam Ltd. vs Income Tax Appellate Tribunal, &#8230; on 2 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">M\/S U.P. Rajkiya Nirman Nigam Ltd. vs Income Tax Appellate Tribunal, &#8230; on 2 February, 2010<\/div>\n<pre>                                                                 [1]\n\nCourt No. - 27\n\nCase :- INCOME TAX APPEAL No. - 10 of 2003\n\nPetitioner :- M\/S U.P. Rajkiya Nirman Nigam Ltd.\nRespondent :- Income Tax Appellate Tribunal, Lucknow Bench &amp;\n2 Ors.\nPetitioner Counsel :- J.N. Mathur\nRespondent Counsel :- Pradeep Agarwal\n\nHon'ble Devi Prasad Singh,J.\n<\/pre>\n<p>Hon&#8217;ble S.C. Chaurasia,J.\n<\/p>\n<p>1.   Heard Sri Mudit Agarwal, holding brief of Sri J.N. Mathur,<br \/>\n     learned counsel for the appellant, and Sri Ghanshyam<br \/>\n     Chaudhary, holding brief of Sri D.D. Chopra learned counsel<br \/>\n     for the respondents.\n<\/p>\n<p>2.   Present appeal under Section 260A of Income Tax Act, 1961 (In<\/p>\n<p>     short the Act), has been preferred with regard to penalty<\/p>\n<p>     imposed for an amount of Rs.4,84,610.00 by the Assessing<\/p>\n<p>     Officer under Section 272A (2) (g) of the Act for the<\/p>\n<p>     Assessment Year 1999-2000.\n<\/p>\n<p>3.   The assessee Corporation was engaged in construction work of<\/p>\n<p>     Government building during the assessment year in question.<\/p>\n<p>     The assessee Corporation made payments to contractors against<\/p>\n<p>     the work done by them. In view of the provisions under Section<\/p>\n<p>     194C\/203 of the Act read with Sub-rule (3) of Rule 31 of<\/p>\n<p>     Income Tax Rules, 1962 (In short the Rules), the assessee<\/p>\n<p>     Corporation was required to issue TDS certificates in respect of<\/p>\n<p>     the TDS deducted. The TDS certificates were to be issued to the<\/p>\n<p>     contractors within one month from the end of the month during<\/p>\n<p>     which the credit was given or the payment was made. On the<\/p>\n<p>     verification of the return of the assessee Corporation for the<br \/>\n                                                                   [2]<\/p>\n<p>     Financial Year 1988-89, it was found that the TDS certificates<\/p>\n<p>     were not issued within prescribed time.         There were 41<\/p>\n<p>     contractors to whom said certificates were issued at belated<\/p>\n<p>     stage. On account of non-compliance of provisions contained<\/p>\n<p>     under Section 194C\/203 of the Act read with Rule 31 (3) of<\/p>\n<p>     Income Tax Act Rules, the Deputy CIT, Income Tax TDS<\/p>\n<p>     Circle, Kanpur, made reference to the Joint Commissioner of<\/p>\n<p>     Income Tax Range-4 for initiating proceeding for imposition of<\/p>\n<p>     penalty under Section 272A (2) (g) of the Act, by an order dated<\/p>\n<p>     22.6.2000. In consequence thereof, the Joint CIT issued show<\/p>\n<p>     cause notice to the assessee requiring it to explain why penalty<\/p>\n<p>     under Section 272A (2) (g) of the Act        for an amount of<\/p>\n<p>     Rs.6,29,500.00 may not be imposed .\n<\/p>\n<p>4.   The assessee Corporation took a plea that the assessee was not<\/p>\n<p>     aware with regard to delayed deduction of TDS. The assessee<\/p>\n<p>     took the plea that he was not aware of the relevant legal<\/p>\n<p>     provisions relating to issuance of TDS certificate. The<\/p>\n<p>     alternative plea was that the contractors requested for<\/p>\n<p>     consolidated form No.16-A and, therefore, consolidated<\/p>\n<p>     certificates issued according to provisions of Rule 31 of the<\/p>\n<p>     Rules. The Joint Commissioner after providing due opportunity,<\/p>\n<p>     found that the delay caused occasioned to impose penalty. It<\/p>\n<p>     was noticed by the Joint Commissioner that the TDS<\/p>\n<p>     certificates were not only signed late but the same were not<\/p>\n<p>     furnished and were kept by the assessee Corporation. According<\/p>\n<p>     to the Joint Commissioner, in 21 cases, the certificates were not<br \/>\n                                                                     [3]<\/p>\n<p>     despatched even until 9.1.2001 when the assessee was heard<\/p>\n<p>     during the course of penalty proceeding. In view of these facts,<\/p>\n<p>     the Joint Commissioner recorded finding that the assessee has<\/p>\n<p>     acted in total disregard of legal provisions relating to furnishing<\/p>\n<p>     of TDS certificates. Accordingly, penalty was imposed. Being<\/p>\n<p>     aggrieved, the appeal was preferred before the CIT. (Appeal).<\/p>\n<p>5.   The appellate authority upheld the order passed by the assessing<\/p>\n<p>     authority. An appeal was preferred before the Tribunal against<\/p>\n<p>     the order of the appellate authority and the Tribunal upheld the<\/p>\n<p>     order of the CIT (A). The concurrent finding have been<\/p>\n<p>     recorded by all the three forums. It has been observed that there<\/p>\n<p>     has been serious misconduct and slackness on the part of the<\/p>\n<p>     Officers concerned. They have not only shown disregard to<\/p>\n<p>     statutory provisions and statutory obligations but also they have<\/p>\n<p>     acted unfairly while discharging their obligations. The finding<\/p>\n<p>     of fact recorded by the Tribunal shows that there is collusive act<\/p>\n<p>     on the part of the parties in not discharging their obligation with<\/p>\n<p>     regard to statutory provisions.\n<\/p>\n<p>6.   Though, appeal was admitted by this Court on substantial<\/p>\n<p>     questions of law framed at serial No.A and B but while<\/p>\n<p>     admitting the appeal, the Court itself has not framed any<\/p>\n<p>     question of law which is mandatory in view of the provisions<\/p>\n<p>     contained in Section 260A of the Act.\n<\/p>\n<p>7.   However, it has been stated that in case, the delay caused is<\/p>\n<p>     bona fide, then no penalty could have been imposed under<br \/>\n                                                                       [4]<\/p>\n<p>     Section 272-A (2) (g) of the Act. Of course, a bona fide action<\/p>\n<p>     in ordinary course, does not call for imposition of penalty under<\/p>\n<p>     the statutory provisions. The questions of law framed by the<\/p>\n<p>     appellant, could have been helpful in case a finding of fact<\/p>\n<p>     would have been recorded with regard to bona fide action on<\/p>\n<p>     the part of the appellant. In absence of finding with regard to<\/p>\n<p>     bona fide and the involvement of serious misconduct or<\/p>\n<p>     collusive act, the imposition of penalty by the Assessing<\/p>\n<p>     Officer, suffers from no infirmity or illegality. The defence<\/p>\n<p>     taken by the appellant that they were not aware of statutory<\/p>\n<p>     provisions, does not seem to inspire confidence. The assessee<\/p>\n<p>     appellant which is a Corporation, constituted under the statutory<\/p>\n<p>     provisions, is not expected to act like rustic or illiterate persons,<\/p>\n<p>     who have no knowledge of statutory duties. Otherwise also, in<\/p>\n<p>     ordinary course, the ignorance of law, is not an excuse. Being a<\/p>\n<p>     Corporation, which has a battery of lawyers for assistance and<\/p>\n<p>     skilled persons, it is always expected that it shall discharge its<\/p>\n<p>     obligations within time framed provided by the acts or statutes.<\/p>\n<p>8.   Moreover, there is one another aspect of the matter. Once, the<\/p>\n<p>     finding of fact has been recorded that the action of the appellant<\/p>\n<p>     or its authorities was collusive or suffers from serious slackness<\/p>\n<p>     in discharge of duties and statutory obligation or deliberate<\/p>\n<p>     attempt on their part to conceal material facts, then such finding<\/p>\n<p>     of fact is not open to review or re-appreciation of evidence by<\/p>\n<p>     this Court in pursuance of powers conferred by Section 260-A<\/p>\n<p>     of the Act. It is not open for this Court to re-appreciate the<br \/>\n                                                                     [5]<\/p>\n<p>       evidence or the finding of fact recorded by the Tribunal or<\/p>\n<p>       appellate authorities below while exercising jurisdiction<\/p>\n<p>       conferred by Section 260-A of the Act. The substantial<\/p>\n<p>       questions of law framed by the Court itself, may be looked into<\/p>\n<p>       by exercising power concerned by Section 260-A of the Act.<\/p>\n<p>9.     In view of the above, the appeal lacks merit and is accordingly,<\/p>\n<p>       dismissed.\n<\/p>\n<p>Order Date :- 2.2.2010<br \/>\nRajneesh)\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court M\/S U.P. Rajkiya Nirman Nigam Ltd. vs Income Tax Appellate Tribunal, &#8230; on 2 February, 2010 [1] Court No. &#8211; 27 Case :- INCOME TAX APPEAL No. &#8211; 10 of 2003 Petitioner :- M\/S U.P. Rajkiya Nirman Nigam Ltd. Respondent :- Income Tax Appellate Tribunal, Lucknow Bench &amp; 2 Ors. Petitioner Counsel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-14243","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S U.P. 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