Nemichand Ratanchand Jain , Bangalore V. The Assistant Commissioner of Income Tax CPC-TDS , Ghaziabad

ITA 2401/BANG/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3958 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 17-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRIM. VIJAY KUMAR
• Keywords: TDS; Set aside
• Section: 250; 234E; 200A; 73; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NO. 2401 /BANG/2018 (ASSESSMENT YEAR: 20 15 - 16 ) NEMICHAND RATANCHAND JAIN, 21/5, ALBERT VICTOR ROAD, FORT, BENGALURU 560 002 VS. ASST. COMMISSIONER OF INCOME TAX , CPC TDS, GHAZIABAD . (APPELLANT) (RESPONDENT) ASSESSEE BY: S MT. SUMAN LUNKAR, C.A. REVENUE BY: SHRI M. VIJAY KUMAR, ADDL. CIT (D.R) DATE OF HEARING : 05.11 .2019 DATE OF PRONOUNCEMENT : 08 .11 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF C OMMISSIONER OF INCOME TAX (APPEALS) - 9 , BANGALORE PASSED AGAINST THE ORDER UNDER SECTION 200A AND 250 OF THE INCOME TAX ACT, 1961. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL : 2 ITA NO.2401/BANG/2018 3 ITA NO.2401/BANG/2018 3. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS AN INDIVIDUAL AND RECEIVED INTIMATION UNDER SECTION 200A OF THE ACT WITH A LIABILITY OF A MOUN T PAYABLE RS.7,600 FOR 4TH QUARTER OF F.Y.2014 - 15 I.E. A.Y. 2015 - 16 AND WHEREAS QUARTER 4 BEING JAN., 2015 TO MARCH, 2015 . FURTHER THE ASSESSEE HAS FILED TDS STATEMENT WITH AUTHORITIES ON 22.6.2015 . THE ASSESSEE HAS BEEN FILING THE TDS STATEMENTS REGULA RLY BUT DUE TO UNAVOIDABLE CIRCUMSTANCES THE TDS STATEMENT FOR 4 TH QUARTER OF F.Y. 2014 - 15 WAS FILED WITH DELAY AND LATE FILING FEE OF RS.7,600 IS LEVIED UNDER SECTION 234E OF THE ACT AS PER INTIMATION UNDER SECTION 200A OF THE ACT . AGGRIEVED BY THE INT IMATION, THE ASSESSEE HAS FILED AN APPEAL WITH THE CIT (APPEALS). THE APPELLATE AUTHORITY CONSIDERING THE GROUNDS OF APPEAL, SUBMISSIONS AND JUDICIAL DECISIONS HAS GRANTED RELIEF IN RESPECT OF LATE FILING FEES LEVIED UNDER SECTION 234E OF THE ACT RELYING ON THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN THE CASE OF FATHERAJ SINGHVI VS. UOI 73 TAXMANN.COM 252 / 289 CTR 602 (KARNATAKA). BUT T HE LEARNED AUTHORISED REPRESENTATIVE EMPHASIZED THA T THE LEARNED CIT (APPEALS) H A VI NG CANCELLED LEVY OF LATE FILING FEES UNDER SECTION 234E OF THE ACT BUT HOWEVER HELD THAT THE ASSESSEE SHOULD PAY PRESCRIBED FEES B EFORE FILING THE TDS RETURN . SINCE THE ASSESSEE HAS NOT PAID THE LATE FILING FEES PRESCRIBED BEFORE FILING OF TDS RETURNS , THEREFORE THE TD S RETURNS FILED BY THE ASSESSEE ARE TREATED AS NONEST. THE LEARNED AUTHORISED REPRESENTATIVE FURTHER S U B M I T T E D THAT THE LEARNED CIT (APPEALS) HAS NO JURISDICTION OR POWER TO TREAT THE 4 ITA NO.2401/BANG/2018 TDS RETURNS AS NONEST AND RELIED ON JUDICIAL DECISION AND PRAYED FOR ALLOWING THE GROUNDS OF APPEAL OF THE ASSESSEE CONTRA, THE LD. DR SUPPORTED THE ORDERS OF LEARNED CIT (APPEALS) ON THE DISPUTED ISSUE. 4. WE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. PRIMA FACIE, THE SOLE DISPUT ED ISSUE BEING THE LEARNED CIT (APPEALS) TREATED THE TDS RETURNS FILED BY THE ASSESSEE AS NONEST AS THERE IS NO PAYMENT OF PRESCRIBED FEES ALONG WITH THE FILING OF TDS RETURNS. THE LEARNED AUTHORISED REPRESENTATIVE BROUGHT TO THE KNOWLEDGE OF THE BENCH O N THE SIMILAR ISSUE, CO - ORDINATE BENCH OF TRIBUNAL IN THE CASE OF SHRI PUJA DAGA VS. ACIT IN ITA NOS.2661 TO 2665/BANG/2018 DT.19.03.2019, HAS DEALT AND GRANTED RELIEF. WE FOUND THAT THE DISPUTED ISSUE IN THE PRESENT CASE IS IDENTICAL AND SIMILAR TO THE ISSUE DEALT BY CO - ORDINATE BENCH AND WE CONSIDER PROPER TO CONSIDER THE OBSERVATIONS OF CO - ORDINATE BENCH OF TRIBUNAL AT PAGES 4 TO 6 OF THE ORDER WHICH READ AS UNDER : 5 ITA NO.2401/BANG/2018 6 ITA NO.2401/BANG/2018 WE, F OLLOWING THE JUDICIAL PRECEDENCE AND CO - ORDINATE BENCH DECISION OF THE TRIBUNAL, SUSTAIN THE ORDER OF THE LEARNED CIT (APPEALS) TO THE EXTENT OF GRANTING OF RELIEF ON LATE FEES UNDER SECTION 234E OF THE ACT OF RS.7,600 RELYING ON THE JURISDICTIONAL HIGH CO URT DECISION IN THE CASE OF FATHERAJ SINGHVI VS. UOI 73 TAXMANN.COM 252 (KARNATAKA) AND WE SET ASIDE THE FINDINGS IN THE ORDER OF CIT (APPEALS) TO THE EXTENT OF TREATING THE TDS RETURNS FILED BY THE ASSESSEE AS NONEST AND MODIFY THE CIT (APPEALS) ORDER A CCORDINGLY AND ALLOW THE GROUNDS OF APPEAL OF THE ASSESSEE. 5. IN THE RESULT, THE ASSESSEE'S APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 T H NOV., 2019. S D / - S D / - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 8 . 11. 2019. *REDDY GP 7 ITA NO.2401/BANG/2018 COPY TO I) THE APPELLANT II) THE RESPONDENT III) CIT (APPEALS) IV) PR. CIT V) DR, ITAT, BANGALORE VI) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE