Tejaswini Primary School Koradi , Nagpur V. ITO TDS WD 52 (1), NAGPUR, Nagpur

ITA 29/NAG/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7843 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-03-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 26-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY MARATHE LD.
• Keywords: TDS
• Section: 250; 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR ITAT-Nagpur Page 1 of 2 (Through Virtual hearing from ITAT, Pune) BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपऩल स ं . / ITA No. 029/NAG/2023 निर्धारण वषा / Assessment Year : 2015-16 Tejaswini Primary School Koradi, New Koradi, MSEB Colony, Kamptee Nagpur-441111 PAN/TAN: NGPT01425E . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer TDS-52(1), Nagpur. . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee by : None Revenue by : Mr Abhay Marathe [‘Ld. DR’] स ु नवाई की तारीख / Date of conclusive Hearing : 26/03/2024 घोषणा की तारीख / Date of Pronouncement : 16/04/2024 आदेश / ORDER PER G. D. PADMAHSHALI, AM; This appeal impugns the DIN & order No. ITBA/NFAC/S/250/2022- 23/1047740581(1) dt. 30/11/2022 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] by the National Faceless Appellate Centre [‘NFAC’ hereinafter] for assessment year 2015-16 [‘AY’ hereinafter]. 2. The case was called twice; none appeared at the bequest of the assessee, in absence of any letter seeking adjournment, we deem it fit to proceed to adjudicate the matter ex-parte on merits u/s 24 of the ITAT-Rules, 1963. Heard the Ld. DR and perused case records in the light of rule 18 of ITAT, Rules 1963 and considered the facts in the light settled legal position. Tejaswini Primary School Vs ITO-TDS. ITA No.029/NAG/2023 ITAT-Nagpur Page 2 of 2 3. Briefly stated facts of the case are that; 3.1 the assessee was required to deduct tax at sources out of the payments made for respective quarters pertaining to financial year 2014-15 relevant to assessment year under consideration and consequentially was under obligation to file TDS statement thereof within the due date prescribed. In the event of delay in filing aforestated TDS statement for various quarters falling within the AY under consideration, the Ld. respondent levied ₹15,000/- as fees u/s 234E of the Act. 3.2 Following the judicial precedents laid in ‘Fatheraj Singhvi Vs UOI’ reported in 2016 (9) TMI 964 (Kar) the Ld. NFAC has rightly allowed the appeal of the assessee and vide para 24 placed at Pg 13/13 deleted the fees levied by the respondent u/s 234E of the Act. 3.3 In the event, the present appeal filed against the impugned order seeking reversal in our considered view calls for no adjudication, hence deserves to be dismissed as infructuous. Thus, ordered accordingly. 4. In result, the appeal of the assessee stands dismissed in above terms. In terms of rule 34 of ITAT Rules, the order pronounced in the open court on this Tuesday, 16 th day of April, 2024. -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / PUNE ; ददना ां क / Dated : 16 th day of April, 2024. आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The Pr.CIT Concerned. 4. The NFAC Delhi 5. DR, ITAT, Nagpur Bench, Nagpur 6.गार्डफ़ाइल / Guard File. आदेशान ु सार / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, प ु णे / ITAT, Pune.