Nehal Navin Khabiya , Ahmedadbad V. ACIT CPC TDS, Ghaziabad

ITA 1956/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8392 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH SR DR
• Assessee Lawyers: CHEM CHHAJED AR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1956/AHD/2017 ( / ASSESSMENT YEAR : 2014-15) NEHAL NAVIN KHABIYA 30, STHANAKVASI JAIN SOCIETY USMANPURA AHMEDABAD / VS. THE ACIT CPC TDS GHAZIABAD # ./ ./ PAN/GIR NO. : AWIPK 3157 A ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : SHRI CHEM CHHAJED, AR '#& )( / RESPONDENT BY : SAURABH SINGH, SR.DR *+ ), / DATE OF HEARING 16/04/2018 -./0 ), / DATE OF PRONOUNCEMENT 17/ 04 /2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE APPELLATE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-8, AHMEDABAD [CIT(A) IN SHORT] DATED 14/08/2017 RELEVANT TO ASSESSMENT YEAR (AY) 2014-15. ITA NO. 1956/AH D/2017 NEHAL NAVIN KHABIYA VS. ACIT CPC TDS ASST.YEAR 2014-15 - 2 - 2. BRIEFLY STATED, THE ASSESSEE INTER ALIA FILED RETURN OF TDS ON 07/12/2013 FOR QUARTER-2 CONCERNING FY 2013-14. T HE ASSESSING OFFICER (AO) COMPUTED FEE OF RS.11,000/- FOR LATE F ILING OF TDS RETURN WITH THE AID OF S-234E OF THE ACT R.W.S.S-200A OF T HE ACT. IN THE CAPTIONED APPEAL, THE ASSESSEE SEEKS TO CHALLENGE T HE IMPOSITION OF FEES AMOUNTING TO RS.11,000/- UNDER S.234E OF THE ACT FO R DEFAULT IN FURNISHING STATEMENTS CONTEMPLATED UNDER S.200A R.W .RULE 31A OF THE INCOME TAX RULES, 1962. 3. IT IS THE CASE OF THE ASSESSEE THAT SECTION 200A OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS 'THE ACT') IS MACHINERY PROVISION PROVIDING MECHANISM FOR PROCESSING A STATEMENT OF D EDUCTION OF TAX AT SOURCE AND FOR MAKING ADJUSTMENTS WHICH ARE ARITHME TICAL OR PRIMA FACIE IN NATURE AND DOES NOT CREATE ANY CHARGE IN ANY MAN NER. THIS PROVISION SPECIFICALLY PROVIDES FOR COMPUTING FEE PAYABLE UND ER S.234E W.E.F. 01/06/2015. IT IS THUS THE CASE OF THE ASSESSEE TH AT SECTION 234-E BEING A CHARGING PROVISION CREATING A CHARGE FOR LEVYING FE E FOR CERTAIN DEFAULTS IN FILING STATEMENTS AND FEES PRESCRIBED UNDER S.23 4-E CANNOT BE LEVIED WITHOUT A REGULATORY PROVISION FOUND IN SECTION 200 A FOR COMPUTATION OF FEE PRIOR TO 01/06/2015. 4. WE FIND THAT THE LEGAL ISSUE RAISED BY THE ASSES SEE HAS BEEN ADDRESSED BY HONBLE GUJARAT HIGH COURT IN FAVOUR O F THE REVENUE AND ITA NO. 1956/AH D/2017 NEHAL NAVIN KHABIYA VS. ACIT CPC TDS ASST.YEAR 2014-15 - 3 - AGAINST THE ASSESSEE IN THE CASE OF RAJESH KOURANI VS. UNION OF INDIA (2017) 83 TAXMANN.COM 137 (GUJ.). THE HONBLE GUJA RAT HIGH COURT HELD THAT SECTION 234E OF THE ACT IS A CHARGING PRO VISION CREATING A CHARGE FOR LEVYING FEE FOR CERTAIN DEFAULTS IN FILI NG STATEMENTS AND FEE PRESCRIBED UNDER S.234E COULD BE LEVIED EVEN IN THE ABSENCE OF A REGULATORY PROVISION BEING FOUND IN SECTION 200A FO R COMPUTATION OF FEE. IN THE LIGHT OF AFORESAID DECISION OF THE HONBLE G UJARAT HIGH COURT, WE DECLINE TO INTERFERE WITH THE ACTION OF THE REVENUE AUTHORITIES. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. THIS ORDER PRONOUNCED IN OPEN COURT ON 17 / 04 /2018 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 17/ 04 /2018 4..*,.*../ T.C. NAIR, SR. PS ITA NO. 1956/AH D/2017 NEHAL NAVIN KHABIYA VS. ACIT CPC TDS ASST.YEAR 2014-15 - 4 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-8, AHMEDABAD 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.4.18 (DICTATION-PAD PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.4.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.17.4.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17.4.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER