Shri Ashok Kumar Jasraj Jain, Dhule V. Commissioner of Income Tax (Appeal, Delhi

ITA 144/PUN/2023

AI Insights

The case involves multiple appeals by Shri Ashokkumar Jasraj Jain against the common order passed by the National Faceless Appeal Centre (NFAC), Delhi, which upheld the levy of fees under section 234E of the Income Tax Act for defaults in furnishing TDS statements for several quarters from the assessment years 2013-14 to 2015-16. The primary legal issue was whether the CIT(A) was justified in upholding these fees, given that the relevant amendment to section 200A, which permits such levies, was enacted after the quarters in question. The Tribunal consolidated the appeals due to the similarity of facts and legal issues across the cases and decided in favor of the assessee, setting aside the previous order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132883 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-04-2023
• Assessment Year: misc
• Appeal Filed On: 05-02-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. ITA No(s). Name of Appellant Name of Responden t Asst. Year Quarter 1 139/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2013-14 Q2 2 140/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2013-14 Q3 3 141/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2013-14 Q4 4 142/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2014-15 Q1 5 143/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2014-15 Q2 6 144/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2014-15 Q3 2 ITA Nos. 139 to 147/PUN/2023 7 145/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2014-15 Q4 8 146/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2015-16 Q1 9 147/PUN/2023 Shri Ashokkumar Jasraj Jain, C/o Adv. Rajendra P. Lodha, Near New Sevak Sadi Centre, Panch Kandil, Agra Road, Dhule, Dist.-Dhule-424001 PAN : ACYPJ8506G DCIT, CPC, TDS, Ghaziabad 2015-16 Q2 Assessee by : N O N E Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 03-04-2023 घोषणा की तारीख / Date of Pronouncement : 03-04-2023 आदेश / ORDER PER BENCH : All these appeals filed by the assessee against the common order dated 13-12-2022 passed by National Faceless Appeal Centre (“NFAC”), Delhi in respect of above mentioned Quarters of the assessment years. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent 3 ITA Nos. 139 to 147/PUN/2023 and set ex-parte. Therefore, we proceed to dispose of the appeals by hearing the ld. DR and perusing the material available on record. 3. Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of ld. DR, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience. 4. First, we shall take up appeal of assessee in ITA No. 139/PUN/2023 for A.Y. 2013-14 (Q2). 5. The only issue is to be decided is as to whether the CIT(A), NFAC, Delhi is justified in upholding the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 2 of A.Y. 2013-14 in the facts and circumstances of the case. 6. 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 2 nd quarter of the financial year 2012-13 (A.Y. 2013-14). 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 2 nd of financial year 2012-13 4 ITA Nos. 139 to 147/PUN/2023 (A.Y. 2013-14). 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), NFAC, Delhi is not justified and it is set aside. 7. In the result, the appeal of assessee is allowed. ITA Nos. 140 to 147/PUN/2023 8. We find that the issue raised in the appeals and the facts in ITA Nos. 140 to 147/PUN/2023 are identical to ITA No. 139/PUN/2023 except the variance in amount and period. Since, the facts in ITA Nos. 140 to 147/PUN/2023 are similar to ITA No. 139/PUN/2023, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 139/PUN/2023 would mutatis mutandis apply to ITA Nos. 140 to 147/PUN/2023, as well. All the appeals of assessee are allowed, accordingly. 9. In the result, all the appeals of assessee are allowed. Order pronounced in the open court on 03 rd April, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 03 rd April, 2023. रदव 5 ITA Nos. 139 to 147/PUN/2023 आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune