Madhu Bhardwaj, Kolkata V. I.T.O., Ward - 43(1), Kolkata, Kolkata

ITA 30/KOL/2023

AI Insights

The case involves an appeal by Madhu Bhardwaj against the late filing fees levied by the Assessing Officer under section 234E of the Income Tax Act. The assessee, a businesswoman, argued that the delay in filing the TCS return was not intentional but due to her chartered accountant's office being non-operational during the COVID-19 pandemic. The Tribunal considered the submissions and the certificate from the chartered accountant, which confirmed the office's non-operation from March 20, 2020, to May 31, 2021, due to the pandemic. The Tribunal concluded that the assessee had sufficient cause for the delay, leading to the deletion of the late filing fees.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128323 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-05-2023
• Assessment Year: 2021-2022
• Appeal Filed On: 12-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 250; 234E

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.30/Kol/2023 Assessment year: 2021-22 Madhu Bhardwaj.....................................................................Appellant 14/4, Sovaram Bysak Street, Kolkata-700007 [PAN: BCTPB4954N] vs. ITO, Ward-43(1), Kolkata........................................................Respondent Appearances by: Shri Rakesh Jain, FCA, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 04, 2023 Date of pronouncing the order : June 27, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 31.12.2022 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The assessee in this appeal has assailed against the levy of late filing fees of Rs.10,451/- levied by the Assessing Officer u/s 234E of the Act. 3. At the outset, the ld. counsel for the assessee has submitted that the assessee is a business woman and does not have much knowledge about the filing of return of TDS/TCS under the Income Tax Act and is dependent on her chartered accountant. That though the entire data I.T.A No.30/Kol/2023 Assessment year: 2021-22 Madhu Bhardwaj 2 required for filing third quarter TCS return was sent by her to the office of her chartered accountant in time, however, her chartered accountant delayed the filing of the return as his office was not properly working at that time due to Covid-19 outbreak. That she had already deposited the entire TCS amount along with interest with the income tax department. It has been submitted that the late filing of the TCS return was not on account of any intentional delay on the part of the assessee, rather, the same was due to circumstances beyond the control of the assessee. The ld. counsel has further submitted that though the due date for filing of the return was extended by the department upto 31.01.2021. However, due to the aforesaid reasons, the TDS return was return was filed only on 14.05.2021. A certificate has also been given by the concerned chartered accountant of the assessee to the effect as his office was not properly working for the period from 20.03.2020 to 31.05.2021 due to outbreak of Covid-19 pandemic. 4. Considering the above submissions and small period of delay in filing of TCS return, we are of the view that the assessee was prevented by sufficient cause for not filing the TCS return in time which was beyond the control of the assessee. Therefore, the late filing fees imposed by the Assessing Officer u/s 234E of the Act is ordered to be deleted. 5. In the result, the appeal of the assessee stands allowed. Kolkata, the 27 th June, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 27.06.2023. RS I.T.A No.30/Kol/2023 Assessment year: 2021-22 Madhu Bhardwaj 3 Copy of the order forwarded to: 1. Madhu Bhardwaj 2. ITO, Ward-43(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches