Telugu Film Producers Council, Hyderabad V. Income Tax Officer(TDS), TDS, Ward-2(3), Hyderabad

ITA 2330/Hyd/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5609 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 07-04-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 18-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT MAJUMDAR
• Assessee Lawyers: SANTI PAVAN
• Keywords: TDS
• Section: 234E; 200A; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO S . 2330 & 2331 /HYD/2018 (ASSESSMENT YEAR S : 2013 - 14 & 201 4 - 15 ) M/S. TELUGU FILM PRODUCERS COUNCIL, 8 - 2 - 293F, FILM NAGAR CO - OP. HOUSING COMPLEX, FILM NAGAR, JUBILEE HILLS, HYDERABAD. PAN AAATT 3996L VS. INCOME TAX OFFICER (TDS), WARD 2(3), HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : MS. SANTI PAVAN. RESPONDENT BY : SHRI ROHIT MAJUMDAR (D.R) DATE OF HEARING : 07.04.2021 . DATE OF PRONOUNCEMENT : 26 .04.2 021. O R D E R PER BENCH : TH E S E ASSESSEES APPEAL FOR THE ASST. YEAR 201 3 - 14 & 2014 - 15 ARISE FROM THE COMMISSIONER OF INCOME TAX (APPEALS) - 8 , HYDERABAD S COMMON ORDER DT. 24.10.2018 PASSED IN C ASE NO. 10083, 10084 & 10069/CIT(A) - 8/HYD/2017 - 18 IN 2 ITA NO S . 2330 & 2331/HYD/2018 PROCEEDINGS UNDER SECTION 200A OF INCOME TAX ACT, 1961 (THE ACT). HEARD BOTH THE PAR TIES . C ASE FILE S PERUSED. 2. L EARNED AUTHORIZED REPRESENTATIVE SUBMITTED AT THE OUTSET THAT THE CIT(A) ERRED IN CONFIRMING THE LEVY OF LATE FILING FEE U/S. 234E OF THE ACT. HE CONTENDED THAT PRIOR TO THE AMENDMENT U/S. 200A OF THE ACT W.E.F. 1.6.2015, LEVY OF FEE U/S. 234E DURING PROCESSING OF THE TDS STATEMENT I S NOT SUSTAINABLE AS PER THE FOLLOWING CASE LAWS : - I. M/S. SAMIKARAN LEARNING PVT. LTD. VS. TDS OFFICER, DELHI IN ITA NOS.4050 TO 4054/DEL/2016 VIDE ORDER DT.9.11.2017 AND II. DHARAM DEEP PUBLIC SCHOOL & ANOTHER VS. DCIT IN ITA NOS.3112/DEL/2016 VIDE ORDER DT.5.1.2018. 3. L EA RNED DEPARTMENTAL REPRESENTATIVE HAS VEHEMENTLY SUPPORTED THE IMPUGNED LATE FILING FEE. WE FIND NO MERIT IN THE REVENUES STAND SINCE THE RELEVANT STATUTORY PROVISION OF THE IMPUGNED LEVY CAUSE MUCH LATER W.E.F. 1.6.2015 WHEREAS WE ARE IN ASSESSMENT YEAR 2013 - 14 AND 2014 - 15 ONLY. WE THEREFORE DIRECT THE ASSESSING OFFICER TO CALCULATE THE SAME. 3 ITA NO S . 2330 & 2331/HYD/2018 4. THESE ASSESSEE'S APPEALS ARE ALLOWED IN ABOVE TERMS. A COPY OF THIS COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT O N 26TH APRIL, 2021. SD/ - SD/ - (LAXMI PRASAD SAHU) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DT. 26.0 4 .2021. * REDDY GP COPY TO : 1 M/S. TELUGU FILM PRODUCERS COUNCIL, 8 - 2 - 293F, FILM NAGAR CO - OP. HOUSING COMPLEX, FILM NAGAR, JUBILEE HILLS, HYDERABAD. 2 ITO, WARD 2(3), HYDERABAD. 3 C I T - 8 , HYDERABAD. 4 CIT - 8, HYDERABAD. 5 DR, ITAT, HYDERABAD. 6 GUARD FILE. BY ORDER SR. PVT. SECRETARY, ITAT, HYDERABAD.