Shri Ashish P Panjwani , Nagpur V. Additional Commissioner of Income Tax (TDS), Range -1, Nagpur

ITA 138/NAG/2019

AI Insights

The appeals in question pertain to the imposition of fees under section 234E of the Income Tax Act, which concerns the default in furnishing statements referred to in section 200(3) or section 206C(3). The Tribunal considered the precedents set by the Kerala High Court, which ruled that no fees could be imposed for periods prior to June 1, 2015. This ruling was applied to the appeals for the assessment years 2015-16, leading to a decision in favor of the assessees. However, for the assessment year 2016-17, since the fees were applicable from June 1, 2015, the Tribunal upheld the imposition of fees.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136672 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-05-2019
• Other Referred Cases: Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors., JIJI Varghese v. ITO (TDS)
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI R.S. SYAL, HON. VICE-PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER ITA Nos.135 & 136/NAG/2019 (A.Y. 2015-16 & 2016-17) Gopichand Pariyaldas Panjwani, East Gandhi Nagar, Sindhi Camp, Kacchikholi, Akola – 444 004. TAN: NGPG01523E vs Addl.CIT (TDS), Range-1, Nagpur. Appellant Respondent ITA Nos.137 & 138/NAG/2019 (A.Y. 2015-16 & 2016-17) Ashish Pariyaldas Panjwani, East Gandhi Nagar, Sindhi Camp, Kacchikholi, Akola – 444 004. TAN: NGPA05700C vs Addl.CIT (TDS), Range-1, Nagpur. Appellant Respondent Assessee by : Shri Sanjay Thakar,Adv. Revenue by : Shri Sanjay Agrawal, DR Date of hearing : 24/08/2023 Date of pronouncement : 29/08/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: These appeals preferred by the different assessees emanate from the separate orders of Commissioner of Income Tax (Appeals) [for short, ‘CIT(A)’]-2, Nagpur, all dated 14.12.2018 for A.Ys.2015-16 & 2016-17 as per the grounds of appeal on record. 2. All these matters pertains to the solitary issue of levy of fee for ITA Nos.135-138/NAG/2019 Gopichand P. Panjwani & Ano. 2 default in furnishing statements u/sec. 234E of the Act in respect of statement referred to in sub-section (3) of sec. 200 or the proviso to sub-section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in ITA No.135/NAG/2019 pertains to F.Y. 2014-15 relevant to A.Y. 2015-16, the said decisions will squarely apply. Similarly, ITA No.137/NAG/2019 for F.Y. 2014-15 relevant to the A.Y. 2015-16 will also be covered in favour of the assessee by the aforesaid decisions. 4. Respectfully following the aforestated decisions, the cases of the assessees in ITA Nos.135 & 137/NAG/2019 are decided in favour of the assessees and these appeals are allowed. However, in ITA No.136/NAG/2019 pertains to F.Y. 2015-16 relevant to A.Y. 2016-17 and the levying of fees after or from 01/06/2015 is covered within the financial year itself. Similarly in ITA No.138/NAG/2019 also pertains ITA Nos.135-138/NAG/2019 Gopichand P. Panjwani & Ano. 3 to F.Y. 2015-16 relevant to A.Y. 2016-17 wherein it is observed that fee u/sec. 234E has been rightly levied from or after 01/06/2015 within the financial year itself. Therefore, in respect of these two appeals of the assessees, the above judicial pronouncements will not be applicable, and as observed by us, the fee u/sec. 234E has been correctly levied by the Department. Resultantly, these two appeals of the assessees are dismissed. 5. In the combined result, appeals filed by the assessees in ITA Nos.135 & 137/NAG/2019 are allowed and in ITA Nos.136 & 138/NAG/2019 are dismissed. Order pronounced in open Court on 29 th August, 2023. Sd/- Sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE-PRESIDENT JUDICIAL MEMBER Dated : 29 th August, 2023 vr/- Copy to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT concerned. 5. The DR, ITAT, Nagpur Bench, Nagpur. 6. Guard File. By Order // TRUE COPY // Senior Private Secretary ITAT, Pune.