M/s Kam Air Co. Ltd., New Delhi V. DCIT CPC-(TDS), Ghaziabad

ITA 2320/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6667 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 28-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Assessee Lawyers: V RAJ KUMAR
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO S SS S . .. . 2320/DEL/2016 & 2321/DEL/2016 2320/DEL/2016 & 2321/DEL/2016 2320/DEL/2016 & 2321/DEL/2016 2320/DEL/2016 & 2321/DEL/2016 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2014 2014 2014 2014 - -- - 15 1515 15 M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., I II I- -- -84B, GROUND FLO 84B, GROUND FLO 84B, GROUND FLO 84B, GROUND FLOOR, OR, OR, OR, LAJPAT NAGAR LAJPAT NAGAR LAJPAT NAGAR LAJPAT NAGAR- -- -II, II,II, II, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 024. 110 024. 110 024. 110 024. PAN : AADCK0451D. PAN : AADCK0451D. PAN : AADCK0451D. PAN : AADCK0451D. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CPC CPC CPC CPC- -- -TDS, TDS, TDS, TDS, VAISHALI, GHAZIABAD. VAISHALI, GHAZIABAD. VAISHALI, GHAZIABAD. VAISHALI, GHAZIABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI V. RAJ KUMAR, ADVOCATE. RESPONDENT BY : SHRI S.S. RANA, CIT - DR . DATE OF HEARING : 24.04.2019 24.04.2019 24.04.2019 24.04.2019 DATE OF PRONOUNCEMENT : 07.05.2019 07.05.2019 07.05.2019 07.05.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, PER G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT : :: :- -- - THESE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 ARE DIRECTED AGAINST THE ORDER OF LEARNED CI T(A)-41, NEW DELHI DATED 25 TH JANUARY, 2016. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE ASSESSEE IS AGAINST THE LEVY OF LATE FEE UNDER SECTION 234E OF THE INCO ME-TAX ACT, 1961 AMOUNTING TO `85,600/- AND `76,880/-. 3. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BOTH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. WE FIND T HAT ON THIS ISSUE, THERE ARE CONTRARY VIEWS ONE BY HONBLE GUJARAT HI GH COURT IN THE CASE OF RAJESH KOURANI VS. UNION OF INDIA (2017) 83 TAXMANN.COM 137 IN FAVOUR OF THE REVENUE, AND THE OTHER OF HON BLE KARNATAKA HIGH ITA-2320 & 2321/DEL/2016 2 COURT IN THE CASE OF FATHERAJ SINGHVI (2016) 73 TA XMANN.COM 252 IN FAVOUR OF THE ASSESSEE. IT IS SETTLED LAW THAT WHEN TWO VIEWS ARE POSSIBLE, THE VIEW IN FAVOUR OF THE ASSESSEE IS TO BE ADO PTED. WE, THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF HON BLE KARNATAKA HIGH COURT IN THE CASE OF FATHERAJ SINGHVI (SUPRA), HOLD THAT THE LEVY OF FEE UNDER SECTION 234E PRIOR TO 1 ST JUNE, 2015 WAS NOT SUSTAINABLE. ACCORDINGLY, WE DELETE THE SAME. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE ALLOWED . DECISION PRONOUNCED IN THE OPEN COURT ON 07.05.2019. SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., M/S KAM AIR CO.LTD., I II I- -- -84B, GROUND FLOOR, LAJPAT NAGAR 84B, GROUND FLOOR, LAJPAT NAGAR 84B, GROUND FLOOR, LAJPAT NAGAR 84B, GROUND FLOOR, LAJPAT NAGAR- -- -II, II, II, II, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 024. 110 024. 110 024. 110 024. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CPC CPC CPC CPC- -- -TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR