M/S MHETRE PACKAGING PVT. LTD, PUNE V. DCIT CPC-TDS, GHAZIABAD, GHAZIABAD

ITA 198/PUN/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9720 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 200A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA Nos. 198 & 199/PUN/2020 नधा रण वष / Assessment Year : 2013-14 (Qr.Nos.2 & 3) M/s. Mhetre packaging Pvt. Ltd., Gat No.499, Sahajpur, Pune Solapur Road, Tal. Daund, Pune 412 202 Maharashtra PAN : AAGCM3466K Vs. ACIT, CPC-TDS, Ghaziabad Appellant Respondent आदेश / ORDER PER BENCH : These two appeals by the assessee are directed against the common order dated 10-12-2019 passed by the ld. CIT(A)-10 upholding the charging of interest u/s.234E in respect of Quarter Nos. 2 and 3 of the assessment year 2013-14. 2. Having heard the rival submissions and gone through the relevant material on record, it is observed that fees for default in furnishing the statements has been imposed on the assessee u/s.234E of the Act for the 2 nd and 3 rd quarters of the financial Assessee by Shri Pratik B.Sandbhor Revenue by Shri M.G. Jasnani Date of hearing 07-06-2022 Date of pronouncement 07-06-2022 ITA Nos. 198 & 199/PUN/2020 M/s. Mhetre Packaging Pvt. Ltd., 2 year 2012-13. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) 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 that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non- imposition of fee for the period prior to 01-06-2015. As the period covered in the appeals is of financial year 2012-13, we hold that the ld. CIT(A) was not justified in upholding the levy of fee u/s.234E of the Act. The impugned order is set-aside. 3. In the result, both the appeals are allowed. Order pronounced in the Open Court on 07 th June, 2022. Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th June, 2022 Satish ITA Nos. 198 & 199/PUN/2020 M/s. Mhetre Packaging Pvt. Ltd., 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. 4. 5. The CIT(A)-10, Pune The CIT(TDS), Pune िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / DR ‘B’, ITAT, Pune 6. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 07-06-2022 Sr.PS 2. Draft placed before author 07-06-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *