Priyadarsini Limited, Hyderabad V. Addl. Commissioner of Income Tax ,TDS Range-2, Hyderabad

ITA 1387/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8678 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 29-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A; 201; 192; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO S . 1387 TO 1389 /HYD/2018 (ASSESSMENT YEAR : 201 3 - 14 TO 2015 - 16 ) M/S. PRIYADARSHINI LIMITED, ICON BLOCK, 3 RD FLOOR, SATYANARAYANA ENCLAVE, MADINAGUDA, HYDERABAD - 500049 PAN HYDP00017D VS. ADDL. COMMISSIONER OF INCOME TAX, TDS, RANGE 2, HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : NONE. RESPONDENT BY : SUNIL KUMAR PANDEY (D.R.) DATE OF HEARING : 23.02 .2021. DATE OF PRONOUNCEMENT : 19 .03. 2021. O R D E R PER SHRI S.S. GODARA, J.M. : TH E S E ASSESSEES APPEAL S FOR THE ASST. YEAR S 201 3 - 14 TO 2015 - 16 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 8 , HYDERABAD COMMON ORDER DT. 10.05.2018 PASSED IN THE CASE NO. 10007, 10008 & 10006/CIT(A) - 8/HYD /201 7 - 18 IN THE PROCEEDINGS UNDER SECTION 2 34E R.W.S. 221(1) OF INCOME TAX ACT, 1961 (THE ACT). 2 ITA NO S . 1387 TO 1389/HYD/2018 HEARD BOTH THE PARTIES . C ASE FILE S PERUSED. 2. AT THE OUTSET, WE NOTICE THAT THE ASSESSEE'S SOLE IDENTICAL GRIEVANCE THAT THE CIT(A) ERRED IN CONFIRMING THE LEVY OF LATE FILING FEE U/S. 234E R.W.S. 221(1) OF THE ACT. IT IS PLEADED THAT PRIOR TO THE AMENDMENT U/S. 200A OF THE ACT W.E.F. 1.6.2015, LEVY OF FEE U/S. 234E DURING PROCESSING OF THE TDS STATEMENT IS NOT SUSTA INABLE. HE RELIED ON THE FOLLOWING DECISIONS OF ITAT, DELHI BENCHES, DELHI : I. M/S. SAMIKARAN LEARNING PVT. LTD. VS. TDS OFFICER, DELHI IN ITA NOS.4050 TO 4054/DEL/2016 VIDE ORDER DT.9.11.2017 AND II. DHARAM DEEP PUBLIC SCHOOL & ANOTHER VS. DCIT IN ITA NOS.311 2/DEL/2016 VIDE ORDER DT.5.1.2018. LD. DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF CIT(A). 3. CONSIDERING THE AFORESAID DECISIONS OF THE ITAT, DELHI BENCHES, WHO IN TURN RELIED ON VARIOUS H IGH C OURTS AND HONBLE APEX COURT IN THE CASE OF VEG ETABLE PRODUCTS 88 ITR 192 (SC), WE HOLD THAT ISSUE OF AMENDMENT IN SECTION 200A(1) OF THE ACT HAS BECOME VERY MUCH A DEBATABLE ONE AND THEREFORE, THE ASSESSING OFFICER WHILE PROCESSING THE TDS STATEMENTS, RETURNS IN THE PRESENT SET OF APPEALS OF THE PERI OD PRIOR TO 1.6.2015, OUGHT NOT TO HAVE CHARGED FEE U/S. 234E OF THE ACT, HENCE, THE INTIMATION ISSUED BY THE ASSESSING OFFICER U/S. 200A OF THE ACT, IN THE APPEALS 3 ITA NO S . 1387 TO 1389/HYD/2018 BEFORE US, DOES NOT STAND, THEREFORE, THE DEMAND RAISED BY WAY OF CHARGING FEE U/S. 234E OF THE ACT IS NOT VALID AND THE SAME IS DELETED FOR THE PRIOR PERIOD 1.6.2015, A S BEYOND THE SCOPE OF ADJUSTMENT PROVIDED U/S. 200A OF THE ACT. THE IMPUGNED DEMANDS ARE DELETE THEREFORE. 4. THESE ASSESSEE'S APPEALS ARE ALLOWED IN ABOVE TERMS. A COPY O F THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH MARCH, 2021. SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTAN T MEMBER JUDICIAL MEMBER HYDERABAD, DT. 19. 03.2021. * REDDY GP COPY TO : 1. M/S. PRIYADARSHINI LIMITED, ICON BLOCK, 3 RD FLOOR, SATYANARAYANA ENCLAVE, MADINAGUDA, HYDERABAD - 500049 2. ADDL. CIT, TDS, RANGE - 2, HYDERABAD. 3. C I T (TDS) , HYDERABAD. 4. CIT(APPEALS) - 8, HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.