Sri Lakshmi Constructions, Secunderabad V. Income Tax Officer(TDS), TDS, Ward-2(2), Hyderabad

ITA 2329/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4041 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHANTHI PAWAN KUMAR
• Keywords: Retrospective amendment; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 2329/HYD/2018 ASSESSMENT YEAR: 2013-14 SRI LAKSHMI CONSTRUCTIONS, SECUNDERABAD [PAN: ABTFS5056J] VS INCOME TAX OFFICER (TDS), WARD-2(2), HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI SHANTHI PAWAN KUMAR, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR DATE OF HEARING : 29-04-2021 DATE OF PRONOUNCEMENT : 28-05-2021 O R D E R PER S.S.GODARA, J.M. : THIS ASSESSEES APPEAL FOR AY.2013-14 ARISES FROM TH E CIT(A)-8, HYDERABADS ORDER DATED 12-10-2018 PASSED IN CASE NO.10435/CIT(A)-8/HYD/2017-18, INVOLVING PROCEEDING S U/S.200A OF THE INCOME TAX ACT, 1961 [IN SHORT, THE AC T]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. COMING TO THE SOLE SUBSTANTIVE ISSUE OF LATE FILE IN LEVY OF RS.55,278/- U/S.234E OF THE ACT PERTAINING TO AY.2013- 14, IT IS NOT IN DISPUTE THAT THE LEARNED LOWER AUTHORITIES HA VE INVOKED SECTION 200A(1)(C) OF THE ACT INSERTED W.E.F.01 -06- 2015. THE CLINCHING QUESTION AS TO WHETHER THE SAME AP PLIES ITA NO.2329/HYD/2018 :- 2 -: PROSPECTIVELY ONLY OR WITH RETROSPECTIVE EFFECT STANDS D ECIDED IN ASSESSEES AND REVENUES FAVOUR IN FATHERAJ SINGHVI VS. UOI (2016) [289 CTR 602] (KARNATAKA) AND RAJESH KOURANI VS. UOI [83 TAXMANN.COM 137 (GUJ); RESPECTIVELY. AND ALSO THAT WITH NO GUIDANCE HAS COME FROM HONBLE JURISDICTIONAL HIG H COURT. WE THUS ADOPT THE VIEW FAVOURING THE ASSESSEE IN THE GIVEN FACTS AND CIRCUMSTANCES AND DIRECT THE ASSESSING OFFIC ER TO DELETE THE IMPUGNED LATE FILING FEE OF RS.55,278/-. 3. THIS ASSESSEES APPEAL IS ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 28-05-2021 TNMM ITA NO.2329/HYD/2018 :- 3 -: COPY TO : 1.SRI LAKSHMI CONSTRUCTIONS, #12-11-1005/A, BOUDHNA GAR, WARASIGUDA, SECUNDERABAD. 2.THE INCOME TAX OFFICER (TDS), WARD-2(2), HYDERABA D. 3.CIT(APPEALS)-8, HYDERABAD. 4.CIT-TDS, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.