DIGP GC CRPF , NAGPUR V. DEPUTY COMMISSIONER OF INCONE TAX. CPC, GHAZIABAD

ITA 191/NAG/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0211 (ITAT-NAGPUR)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-10-2022
• Assessment Year: misc
• Appeal Filed On: 21-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS; Set aside
• Section: 234E; 200A

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 184/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2013-14 (Q2) 2 185/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2013-14 (Q3) 3 186/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2014-15 (Q1) 4 187/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2014-15 (Q3) 5 188/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2014-15 (Q4) 6 189/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2015-16 (Q1) 7 190/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2015-16 (Q2) 2 ITA Nos. 184 to 192/NAG/2021 8 191/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2015-16 (Q3) 9 192/NAG/2021 DIGP GC CRPF Nagpur, D/O The DIGP Group Centre, Hingna Road, Nagpur – 440019 PAN : AAAGD0143E DCIT, CPC, TDS, Ghaziabad 2015-16 (Q4) Assessee by : Shri Kapil Hirani Revenue by : Shri G.J. Ninawe सुनवाई की तारीख / Date of Hearing : 14-10-2022 घोषणा की तारीख / Date of Pronouncement : 19-10-2022 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : All these appeals filed by the assessee against the common order dated 25-10-2021 passed by the National Faceless Appeal Centre (“NFAC”), Delhi upholding the charging of interest u/s. 234E of the Act in respect of above mentioned Quarters of the assessment years. 2. Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal of assessee in ITA No. 184/NAG/2021 for A.Y. 2013-14 (Q2). 3 ITA Nos. 184 to 192/NAG/2021 4. The assessee raised five grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in upholding the order passed u/s. 200A confirming 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. 5. Heard both the parties 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 of financial year 2012-13 (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) is not justified in upholding the order passed u/s. 200A confirming the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 2 of A.Y. 2013-14 and it is set aside. 6. In the result, the appeal of assessee is allowed. ITA Nos. 185 to 192/NAG/ 2021 7. We find that the issue raised in the appeals and the facts in ITA Nos. 185 to 192/NAG/2021 are identical to ITA No. 184/NAG/2021 except the 4 ITA Nos. 184 to 192/NAG/2021 variance in amount and period. Since, the facts in ITA Nos. 185 to 192/NAG/2021 are similar to ITA No. 184/NAG/2021, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 184/NAG/2021 would mutatis mutandis apply to ITA Nos. 185 to 192/NAG/2021, as well. All the appeals of assessee are allowed, accordingly. 8. In the result, all the appeals of assessee are allowed. Order pronounced in the open court on 19 th October, 2022. Sd/- Sd/- (G.D. Padmahshali) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 19 th October, 2022. RK आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आदेशानुसार / BY ORDER, वररष्ठ ननजी सनिव / Sr. Private Secretary आयकर अपीलीय अनिकरण ,पुणे / ITAT, Pune