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TMI Blog2022 (3) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... NFAC Delhi - Thus the appeal of the assessee is allowed. - ITA No. 131 And 192/JP/2021 And ITA No. 326 And 327/JP/2021 - - - Dated:- 16-3-2022 - Shri Sandeep Gosain, JM And Shri Rathod Kamlesh Jayantbhai, AM For the Assessee : Shri Ritul Patwa, CA For the Revenue : Shri Sanjay Dhariwal, CIT ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This bunch of 4 appeals have been filed by the assessee against different orders of the ld. CIT(A),National Faceless Appeal Centre, New Delhi [ hereinafter referred to as (NFAC) ] which are tabulated as under:- ITA No. (Revenue) A.Y. Date of order of CIT(A), NFAC, Delhi u/s 131/JP/2021 2016-17 20-07-2021 271CA 192/JP/2021 2017-18 28-07-2021 271CA 326/JP/2021 2017-18 30-09-2021 206C(6) 327/JP/2021 2018-19 30-09-2-21 206C(6) 2. The hearing of the appeal was concluded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are a spot verification was carried on 11-10-2017 by the ITO, TDS, Alwar. During the spot verification, the AO inter alia collected the information regarding the gross receipt of Royalty, RCC, Dead Rent etc. The assessee provided the total gross receipt under various heads as asked by the AO on the basis of online module/ software. On the basis of information from online module, the total gross receipts by the assessee towards Royalty as on the date of survey was reflecting as ₹ 28,50,29,000/-. As per Section 206C of the Act, the assessee is required to collect TCS @ 2% on the Royalty, Dead Rent etc. collected from the Leaseholder. The AO calculated the TCS of ₹ 57,00,580/- @ 2% on gross royalty receipt ₹ 28,50,29,000/-. The total TCS collected and reflected against the TAN of the assessee as on the date of spot verification was ₹ 58,38,059/-. However, in absence of complete information received from the lessee, the gross amount of TCS which was allocated to the Leaseholder in the TCS return was ₹ 55,58,743/-. The ld.AR submitted that the AO did not consider the TCS already collected but not allocated to the Leaseholder who created the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. Hence, taking into considerations the details of TCS collection @ 2% received by the assessee from TRACE Data Base, we find that the ld. CIT(A), NFAC, Delhi vide his order dated 20-07-2021 has rightly allowed the appeal of assessee for Statistical purposes. When the quantum of appeal has been allowed by the ld. CIT(A), NFAC, Delhi then there is no need to impose penalty by the JCIT TDS and subsequently confirmed by the ld. CIT(A), NFAC Delhi vide his order dated 20-07-2021. It is noted from the available records that the orders relating to same assessee on the issue of TCS collection are assessed on 20-07-2021 by two different appellate authority. We find from the whole scenario that when the quantum of appeal has been allowed by the ld. CIT(A) NFAC, Delhi then there is no need to confirm the penalty u/s 271CA by the other ld. CIT(A) NFAC, Delhi vide his order dated 20-07-2021. Thus the appeal of the assessee is allowed. 5.1 Now we take up the appeal of the assessee in ITA No. 192/JP/2021 wherein solitary ground of the assessee is that ld. CIT(A),NFAC Delhi vide his order dated 28-07-2021 has confirmed the penalty of ₹ 7,46,900/- u/s 271CA of the Act. 5.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee took the resort of Hon'ble Supreme Court order dated 23rd Sept. 2021wherein Hon'ble Supreme Court directed that in cases where the limitation would have expired during the period between 15-03-2020 till 02-10-2021 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03-10-2021. 7.3 On the other hand, the ld. DR did not object to the submission of the ld.AR of the assessee but prayed to decide the issue on merit as deem fit and proper in the case. 7.4 We have heard the rival contentions and perused the materials available on record. We concur with the decision of Hon'ble Supreme Court dated 23rd Sept. 2021 and allow the delay of 32 days in filing the appeal by the assessee. 8.1 The solitary ground of the assessee is that the ld. CIT(A) has erred in confirming the amount of ₹ 9,48,560/- (including interest at ₹ 2,01,661/-) on account of short collection of TCS as per Section 206C(6) of the Act on royalty, dead rent etc. 8.2 Apropos solitary ground of the assessee, brief facts of the case are that the AO on account of short collection of TCS has raised total demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng therein to the AO to verify from the record and allow the credit of the taxes paid by the assessee. However, in the interest of equity and justice, the appeal of the assessee is restored to the file of the AO to verify the record and allow the credit of the taxes paid by the assessee. Thus this appeal of the assessee is allowed for Statistical purposes. 9.1 Now we take up the appeal of the assessee in ITA No. 327/JP/2018 for the Assessment Year 2018-19 for adjudication. 9.2 At the outset of the hearing, the bench noted that there is delay of 32 days in filing the appeal by the assessee for which the ld.AR of the assessee took the resort of Hon'ble Supreme Court order dated 23rd Sept. 2021wherein Hon'ble Supreme Court directed that in cases where the limitation would have expired during the period between 15-03-2020 till 02-10-2021 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 03-10-2021. 9.3 On the other hand, the ld. DR did not object to the submission of the ld.AR of the assessee but prayed to decide the issue on merit as deem fit and proper in the case. 9.4 We have heard the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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