RAJA PARVEEN, NAMAKKAL V. ITO,TDS, SALEM

ITA 240/CHNY/2023

AI Insights

The case involves an appeal by Raja Praveen against the order of the Commissioner of Income Tax (Appeals), which confirmed the levy of fees under Section 234E for late filing of TDS returns. The original order was passed by the Assessing Officer under Section 201, which also included interest for late remittance of TDS. The Tribunal, referencing the decision of the Hon'ble Karnataka High Court, found that the amendment to Section 200A, which allows for the levy of fees under Section 234E, came into effect only from 01-06-2015. Therefore, any fees for periods prior to this date were not applicable.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133857 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 22-02-2023
• Other Referred Cases: Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016)
• Laws Referred To: Section 201, Section 234E, Section 200A
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A; 201

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद3 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.240/Chny/2023 (िनधा1रण वष1 / Assessment Year: 2015-16) Raja Praveen Door No.52, Pullicar Street, Tiruchengode, Namakkal – 637 211. बनाम/ V s. ITO No.3, Gandhi Road, TDS Ward, Salem- 636 007. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AGC P R -8 5 0 2 -J (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : None थ की ओरसे/Respondent by : Mrs. Jothi Lakshmi Nayak (CIT) – Ld. DR सुनवाई की तारीख/Date of Hearing : 30-03-2023 घोषणा की तारीख /Date of Pronouncement : 30-03-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2022. None has appeared for assessee. Accordingly, the appeal is decided with the able assistance of Ld. CIT-DR. 2. Upon perusal of impugned order, it could be seen that an order was passed by Ld. Assessing Officer (AO) u/s 201 on 12-02-2020 raising certain demand against the assessee. The Ld. AO levied ITA No.240/Chny/2023 - 2 - interest for late remittance of TDS and also levied fee u/s 234E for late filing of TDS returns. The Ld. CIT(A) confirmed the levy of fees considering that fact that there was substantial delay in filing quarterly returns. Aggrieved, the assessee is in further appeal before us. 3. We find that this issue has been adjudicated by us in assessee’s favour in host of decisions considering the decision of Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). In this decision, Hon’ble Court has held that since the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01-06-2015, no fees would be payable by the assessee for any period prior to 01-06-2015. Therefore, taking consistent view, we would hold that no fees u/s 234E could have been levied for any period prior to 01-06-2015. The Ld. AO is directed to revise the demand raised against the assessee. 4. The appeal stand allowed in terms of our above order. Order pronounced on 30 th March, 2023. Sd/- (V. DURGA RAO) ाियक सद3 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद3 / ACCOUNTANT MEMBER चे)ई / Chennai; िदनांक / Dated : 30-03-2023 EDN/- आदेश की Uितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु /CIT 4. िवभागीय ितिनिध/DR 5. गाड फाईल/GF