S.P.R. Constructions , Hyderabad V. Income Tax Officer, Ward-2(2), TDS, Hyderabad

ITA 1783/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9703 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 25-02-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO
• Keywords: TDS
• Section: 234E; 200A; 201; 192

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 . 1 783 TO 1 785 /HYD/2018 (ASSESSMENT YEAR : 201 3 - 14 TO 2015 - 16 ) M/S. S.P.R. CONSTRUCTIONS, H.NO.8 - 3 - 318/11/M/2, FLAT NO.301, YELLAREDDYGUDA, HYDERABD - 500 081 PAN ABBFS9069F VS. INCOME TAX OFFICER , WARD 2(2), TDS, HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SUNIL KUMAR PANDEY (D.R.) DATE OF HEARING : 2 5 .02 .2021. DATE OF PRONOUNCEMENT : 17 .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 ARISE FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 4 , HYDERABAD COMMON ORDER DT. 25.06.2018 PASSED IN THE CASE NO. 100 99, 101000 & 10101 /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 . 1 783 TO 1785 /HYD/2018 HEARD BOTH THE PARTIES . C ASE FILE S PERUSED. 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTATIVE SUBMITTED THAT THE CIT(A) ERRED IN CONFIRMING THE LEVY OF LATE FILING FEE U/S. 234E R.W.S. 221(1) OF T HE ACT. HE CONTENDED 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 WAS NOT TENABLE. HE RELIED ON THE FOLLOWING DECISIONS OF ITAT, DELHI BENCHES, DELHI : I. M/S. SAMIKARA N 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.3112/DEL/2016 VIDE ORDER DT.5.1.2018. LD. DEPARTMENTAL REPRESENTATIVE SUPPORTED THE ORDERS OF CIT(A). 3. CONSIDERING THE AFORESAID DECISION S OF THE ITAT, DELHI BENCH ES , WHO IN TURN RELIED ON VARIOUS HIGH COURTS AND HONBLE APEX COURT IN THE CASE OF VEGETABLE PRODUCTS 88 ITR 192 (SC), WE HOLD THAT ISSUE OF AMENDMENT IN SECTION 200A(1) OF THE ACT HAS BECOME VERY MUCH A DEBATABLE ISSUE , WE THEREFORE, THE ASSESSING OFFICER WHILE PROCESSING THE TDS STATEMENTS, RETURNS IN THE PRESENT SET OF APPEALS OF THE PERIOD 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 3 ITA NO S . 1 783 TO 1785 /HYD/2018 APPEALS 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, IS BEYOND THE SCO PE OF ADJUSTMENT PROVIDED U/S. 200A OF THE ACT. THE IMPUGNED DEMANDS ARE DELETE THEREFORE. 4. TH ESE ASSESSEE'S APPEALS ARE ALLOWED IN ABOVE TERMS . A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH MARCH, 2021. SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 17 .03.2021. * REDDY GP COPY TO : 1. M/S. S.P.R. CONSTRUCTIONS, H.NO.8 - 3 - 318/11/M/2, FLAT NO.301, YELLAREDDYGUDA, HYDERABD - 500 081 2. INCOME TAX OFFICER, WARD 2(2),TDS, HYDERABAD. 3. PR. C I T , HYDERABAD. 4. CIT( TDS ) , HYDERABAD. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.