Appeal details
Counselvise Citation
[2022] 106 COUNSELVISE.COM (IT) 2758 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
26-06-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2013-2014
Appeal Filed On
17-03-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.103/Coch/2022 : Asst.Year 2013-2014 Crime Branch CID Kozhikode Chalappuram PO Calicut. PAN : CHNC02002A v. The Income Tax Offier Ward TDS Kozhikode. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Hearing : 27.06.2022 Date of Pronouncement : 27.06.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed against CIT(A)’s order dated 15.12.2021. The relevant assessment year is 2013-2014. 3. The solitary issue raised in this appeal is whether the CIT(A) has erred in confirming the Assessing Officer’s order u/s 200A of the I.T.Act, wherein he levied late fees u/s 234E of the I.T.Act. None appeared on behalf of the assessee, however, we proceed to dispose of the appeal on merits. 4. The brief facts of the case are as follows: The assessee is Government Agency. For the assessment year 2013-2014, the assessee has filed TDS return in Form No.24Q for the quarter Q4 belatedly. The Assessing Officer ITA No.103/Coch/2022. Crime Branch CID Kozhikode. 2 levied fees amounting to Rs.1,20,400 u/s 234E r.w.s. 200A of the I.T.Act for late filing of 24Q of the said quarter. 5. Aggrieved by the order of the Assessing Officer, the assessee filed appeal before the first appellate authority. The CIT(A) confirmed the A.O.’s order for levying fees u/s 234E of the I.T.Act. 6. Aggrieved by the order of the CIT(A), the assessee has filed this appeal before the Tribunal. 7. The learned Departmental Representative relied on the order of the CIT(A). 8. We have heard the learned DR and perused the material on record. The assessee has filed TDS return in Form No.24Q for the quarter Q4 belatedly for the F.Y. 2012-2013. The assessee had produced the TDS Traces dated 04.12.2015 passed u/s 200A of the I.T.Act, wherein the late fees is levied u/s 234E of the I.T.Act amounting to Rs.1,20,400. Therefore, there is clarity from which order, the assessee has preferred an appeal before the first appellate authority. Hence, CIT(A) was not justified in dismissing the appeal in limine. 8.1 The Assessing Officer cannot make any adjustment other than one prescribed in section 200A of the Act. Prior to 01.06.2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of statement filed by the assessee with regard to tax deducted at source by levying fees u/s 234E of the Act. The Parliament for the first time ITA No.103/Coch/2022. Crime Branch CID Kozhikode. 3 enabled the Assessing Officer to make adjustment by levying fees u/s 234E of the Act with effect from 01.06.2015. The Hon’ble jurisdictional High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in (2022) 440 ITR 26 (Ker.), has held that since provision of section 200A of the I.T.Act was amended to enable computation of fee payable u/s 234E of the I.T.Act at the time of processing of return and said amendment came into effect from 01.06.2015 (in view of CBDT Circular No.19 of 2015 dated 17.11.2015) intimations issued u/s 200A of the I.T.Act dealing with fee for belated filing of TDS returns for the period prior to 01.06.2015 were invalid and were to be set aside. Therefore, going by the dictum laid down by the Hon’ble jurisdictional High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India (supra), the levy of late fee u/s 234E of the I.T.Act, for the fourth quarter for financial years 2012-2013 cannot be sustained in order passed u/s 200A of the I.T.Act, prior to 01.06.2015. 9. In the result, the appeal filed by the assessee is allowed. Order pronounced on this 27 th day of June, 2022. Sd/- (Laxmi Prasad Sahu) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Kochi; Dated : 27 th June, 2022. Devadas G* ITA No.103/Coch/2022. Crime Branch CID Kozhikode. 4 Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT(A) NFAC, Delhi 4. The CIT, Cochin. 5. The DR, ITAT, Cochin. 6. Guard File. Asst.Registrar/ITAT, Cochin
