Smt. Yojana B. Biranje, Kolhapur V. Deputy Commissioner of Income-tax, CPC-TDS, Bangalore

ITA 1094/PUN/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 0317 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 10-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 234E; 200A

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1094/PUN/2019 धििाारण वर्ा / Assessment Year : 2015-16 (Q1) Smt. Yojana Bhagavan Biranje, Gat No. 708, H. No. 4194/7, Behind Dawat Nagar, Old Chandur Road, Kabnur – 416115 PAN : BKZPB0910Q ......अपीलार्थी / Appellant बिाम / V/s. Dy. Commissioner of Income Tax-CPC-TDS, Banglore ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 24-06-2022 घोषणा की तारीख / Date of Pronouncement : 06-07-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 17-12-2018 passed by the Commissioner of Income Tax (Appeals)-1, Kolhapur [‘CIT(A)’] upholding the charging of interest u/s. 234E of the Act for assessment year 2015-16 (Q1). 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record. 2 ITA No.1094/PUN/2019, A.Y. 2015-16 3. The assessee raised four grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in upholding the order passed u/s. 154 r.w.s. 200A confirming the levy of fees u/s. 234E of the Act for default in furnishing TDS statement for Quarter 1 of A.Y. 2015-16 in the facts and circumstances of the case. 4. Heard ld. DR and perused the material available on record. We note that fee for default in furnishing the TDS statements have been imposed on the assessee u/s. 234E of the Act for the 1 st quarter of the financial year 2014-15 (A.Y. 2015-16). Section 200A deals with processing of TDS statements of tax deducted at source and Clause (c) of sub-section (1) of section 200A was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In such circumstances, levy of such fee u/s.234E can be levied only after 01-06-2015 for the default committed by the assessee. We find that the period covered in the present subject appeal before us is Quarter 1 of financial year 2014-15 (A.Y. 2015-16). Therefore, we hold that the amendment by insertion of Clause (c) to sub-section (1) of section 200A of the Act is not applicable, therefore, the order of CIT(A) is not justified and it is set aside. Thus, grounds raised by the assessee are allowed. 6. In the result, the appeal of assessee is allowed. Order pronounced in the open court on 06 th July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 06 th July, 2022. रदव 3 ITA No.1094/PUN/2019, A.Y. 2015-16 आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-1, Kolhapur 4. The CIT(TDS), Pune 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune