Hotel Pal Regency Private Limited, Bhubaneswar V. Asstt. CIT, Circle TDS, Bhubaneswar

ITA 137/CTK/2022

AI Insights

The case involves multiple appeals filed by Hotel Pal Regency Private Limited against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment years 2014-2015 to 2019-2020. The primary issue in these appeals was the levy of interest under Section 201(1A) of the Income Tax Act, which the assessee contended should be calculated from the date of TDS deduction to the date of filing the income tax return, rather than to the date of the impugned order. The Revenue argued that the assessee failed to file Form 26A, which is required to specify details regarding the failure in TDS payment, thus not qualifying for the relief sought.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 127040 (ITAT-CUTTACK)
• Duration Of Justice: 11 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-12-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Next Hearing Date: 25-12-2022
• Assessment Year: misc
• Appeal Filed On: 21-09-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.136-141/ CT K/2022 (ननधाारण वषा / Asses s m ent Year :2014-2 015 to 2019-2020) Hotel Pal Regency Private Limited, J/7, Jayadev Vihar, Bhubaneswar-751012 Vs ACIT, TDS, Bhubaneswar PAN No. :AABCH 9527 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Rajat Kar, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तारीख / Date of Hearing : 26/12/2022 घोषणा की तारीख/Date of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 23.06.2022, for the assessment years 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. 2. It was submitted by the ld. AR that the only issue in all the appeals of the assessee was against the levy of interest u/s.201(1A) of the Act. It was the submission that the AO has levied the interest from the due date on which the tax was liable to be deducted to the date of the impugned order. It was the submission that in view of the proviso to Section 201(1A) of the Act, the interest would be leviable from the date on which the TDS is liable to be deducted to the date of filing of the return of income by the assessee. Ld. AR has filed a chart which is extracted as under :- ITA No.136-141/CTK/2022 2 3. It was the submission that the levy of interest u/s.201(1A) of the Act may be restricted to the date of filing of the return for the relevant assessment years by the payee. 4. In reply, ld. Sr. DR submitted that the CBDT has issued the Notification No.11/2016, dated 2 nd December, 2016, which specified that Form 26A has to be filed by the auditors of the assessee which would specify the details in respect of failure in respect of payment of the TDS. It was the submission that Form 26A having not been filed, no benefit can be granted to the assessee. 5. We have considered the rival submissions. A perusal of the provision of Section 201(1A) of the Act shows that the interest is leviable from the due date for the deduction of TDS to the date of filing of the return by the payee. The assessee has also filed a chart, extracted above, clarifying the date and period of delay. As it is not possible for the Tribunal ITA No.136-141/CTK/2022 3 to examine these dates and determine its veracity, therefore, it is directed that the AO shall levy interest u/s.201(1A) of the Act and restrict the same from the due date on which the TDS is liable to be made to the date of filing of the return by the payee for the relevant assessment years under consideration. The assessee is also directed to produce the chart before the AO for examination and readjudication of the issue. 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 26/12/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 26/12/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Hotel Pal Regency Private Limited, J/7, Jayadev Vihar, Bhubaneswar-751012 2. प्रत्यथी / The Respondent- ACIT, TDS, Bhubaneswar 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//