M/s. Titupati Roadlines, Ahmedabad V. The Dy.CIT,TDS- CPC, Gaziabad

ITA 3/AHD/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9331 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER ./ ITA.NO.3 AND 4/AHD/2016 / ASSTT. YEAR: 2013-2014 M/S.TIRUPATI ROADLINES C/O. VINIT MOONDRA, CA 201, SARAP OPP: NAVJIVAN PRESS ASHRAM ROAD AHMEDABAD 380 014. PAN : AHXPA 8814 G VS DCIT-TDS (CPC) GHAZIABAD-UP. ! / (APPELLANT) '# ! / (RESPONDENT) ASSESSEE BY : SHRI VINIT MOONDRA, AR REVENUE BY : SHRI PRAJNA PARAMITA, SR.DR / DATE OF HEARING : 16/02/2016 / DATE OF PRONOUNCEMENT: 16/02/2016 $%/ O R D E R THESE TWO APPEALS OF THE ASSESSEE AROSE FROM ORDERS OF THE LD.CIT(A)- 4, AHMEDABAD DATED 20.2.2015 AND 19.1.2014 EACH FOR THE ASSTT.YEAR 2013- 2014. 2. THE ASSESSEE HAS TAKEN THE GROUNDS OF APPEAL IN ITA NO.3/AHD/2016 IN THE ASSTT.YEAR 2013: 1. IN HIS ORDER, THE LD.AO HAS ERRED IN LAW BY LEV YING LATE FILING FEES OF RS.15265 U/S.234E EVEN THOUGH THE ORDER U/S.200A HAS BEEN PASSED ON 01/02/2014 I.E. BEFORE 01/06/2015. WE RELY ON T HE CASE OF SIBIA HEALTHCARE P.LTD. VS. DCIT (TDS) PASSED BY THE HON BLE AMRISTAR ITAT ON 09/06/2015 VIDE ITA NO.90/ASR/2015. ITA NO.3 AND 4/AHD/2016 2 IN ITA NO.4/AHD/2016 THE ASSESSEE HAS TAKEN THE FO LLOWING GROUNDS: 1. IN HIS ORDER, THE LD.AO HAS ERRED IN LAW BY LEV YING LATE FILING FEES OF RS.11800/- U/S.234E EVEN THOUGH THE ORDER U/S.20 0A HAS BEEN PASSED ON 01/02/2014 I.E. BEFORE 01/06/2015. WE RELY ON T HE CASE OF SIBIA HEALTHCARE P.LTD. VS. DCIT (TDS) PASSED BY THE HON BLE AMRISTAR ITAT ON 09/06/2015 VIDE ITA NO.90/ASR/2015. 3. SINCE GROUNDS IN BOTH THE APPEALS ARE IDENTICAL, THEREFORE, THE APPEALS ARE BEING DECIDED BY THIS CONSOLIDATED ORDER. 4. THE ONLY ISSUE IN THESE APPEALS IS CHARGING OF L ATE FILING FEE IN FURNISHING THE STATEMENT UNDER SECTION 234E OF THE INCOME TAX ACT. 5. IN THE PRESENT CASES, IN ITA NO.3/AHD/2016, THE AO HAS CHARGED A FEE OF RS.15,570/- UNDER SECTION 234E FOR LATE FILING O F THE STATEMENT FOR THE FINANCIAL YEAR 2012-13, AND RS.12,040/- IN ITA NO.4 /AHD/2016. THE LD.COUNSEL FOR THE ASSESSEE INVITED OUR ATTENTION T O THE DECISION OF THE ITAT, AMRISTAR BENCH IN THE CASE OF SIBIA HEALTHCARE P.LT D. VS. DCIT, IN ITA NO.90/ASR/2015, WHEREIN IT HAS BEEN HELD THAT IN TH E ABSENCE OF ENABLING PROVISION UNDER SECTION 200A OF THE ACT, NO SUCH LE VY CAN BE EFFECTED. AS INTIMATION UNDER SECTION 200A, RAISING A DEMAND OR DIRECTING A REFUND TO THE TAX DEDUCTOR, CAN ONLY BE PASSED WITHIN ONE YEAR FR OM THE END OF THE FINANCIAL YEAR WITHIN WHICH THE RELATED TDS STATEMENT IS FILE D. IT WAS HELD THAT THE ADJUSTMENT IN RESPECT OF LEVY OF FEES UNDER SECTION 234E WAS BEYOND THE PERMISSIBLE ADJUSTMENTS CONTEMPLATED UNDER SECTION 200A OF THE ACT. 6. ON THE OTHER HAND, THE LD.DR RELIED UPON THE ORD ERS OF THE AUTHORITIES BELOW. ITA NO.3 AND 4/AHD/2016 3 7. I HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE F ACTS OF THE CASE. THE ISSUE IN THE PRESENT CASE IS COVERED IN FAVOUR OF T HE ASSESSEE BY THE DECISION OF THE ITAT, AMRISTAR BENCH IN THE CASE OF SIBIA HEALT HCARE P.LTD. (SUPRA), AND ACCORDINGLY, THE ADJUSTMENT IN RESPECT OF LEVY OF F EES UNDER SECTION 234E WAS INDEED BEYOND THE SCOPE OF PERMISSIBLE ADJUSTMENTS CONTEMPLATED UNDER SECTION 200A. IN THE CIRCUMSTANCES AND FACTS OF TH E CASE, I DIRECT THE AO TO DELETE THE LEVY OF SUCH FEES, AND REVERSE THE IMPUG NED ORDERS OF THE LD.CIT(A). 8. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED. ORDER PRONOUNCED IN THE COURT ON 16 TH FEBRUARY, 2016 AT AHMEDABAD. SD/- ( B.P. JAIN ) ACCOUNTANT MEMBER AHMEDABAD; DATED 16/02/2016