Hitech Competent Builders Pvt. Ltd v. The Commissioner Of Income Tax (Tds, Jaipur), Ncrbbuilding, Jaipur.building, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18099/2022 Hitech Competent Builders Pvt. Ltd., 9/275 UIT Colony, Bhiwadi,Alwar, Rajasthan. Through Its Director Mohan Gupta S/o Lt.Shree Ram Gupta. ----Petitioner Versus 1. The Chairman, Central Board Of Direct Taxes (CBDT),Department Of Revenue, Ministry Of Finance, GovernmentOf India, North Block, Secretariat Building, New Delhi.Department Of Revenue, Ministry Of Finance, GovernmentOf India, North Block, Secretariat Building, New Delhi. 2. The Commissioner Of Income Tax (TDS, Jaipur), NCRBBuilding, Jaipur.Building, Jaipur. 3. The Income Tax Officer (TDS), 22, Moti Doongrari, Alwar. ----Respondents For Petitioner(s) For Respondent(s) : Mr. P.K. Kasliwal Advocate. : Mr. N.S. Bhati Advocate and Mr. Bhaskar Agarwal Advocate on behalf of Mr. Anuroop Singhi Advocate. Bhaskar Agarwal Advocate on behalf of Mr. Anuroop Singhi Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE CHANDRA KUMAR SONGARA 16/12/2022 Order Heard. A copy of petition along with annexures has been served to learned counsel for the respondents today itself. We find that the petitioner has approached this Courtaggrieved by non consideration of his explanation in the matter oflate deposit of TDS deducted at source by it. We find that thoughthe petitioner, on affidavit before this Court, has stated that it hadsubmitted its explanation on 22.11.2022 through online mode, butthe same has not been taken into consideration and another notice has now been issued on 24.11.2022 mentioning that thepetitioner has not filed its explanation. He would submit thatthereafter, again on 25.11.2022 another explanation wassubmitted. Taking into consideration the period for which the petitioneris alleged to have failed and that the entire tax amount along withinterest has also been deposited before the respondent-authorities, the petitioner’s case requires to be considered aftertaking into consideration the reasons assigned by the petitionerwith regard to alleged delay. The respondents are directed toexamine the petitioner’s explanation. After due consideration ofthe same, the respondent-authorities shall take the decision in thematter, particularly taking into consideration that the entireamount of tax along with interest has already been deposited bythe petitioner before the authority. The respondent-authoritiesshall not take any coercive steps till due consideration of thepetitioner’s explanation offered by it. Accordingly, this petition is disposed off. (CHANDRA KUMAR SONGARA),J(MANINDRA MOHAN SHRIVASTAVA),J Sanjay Kumawat-11