Rupen Mahendrakumar Shah, Ahmedabad V. The DY.CIT, CPC- TDS, Gaziabad

ITA 3094/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7950 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2015-2016
• Appeal Filed On: 03-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANTHAN S. KHOKHANI
• Keywords: TDS
• Section: 234E; 200A; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 3094/AHD/2015 & 3095 TO 3097/AHD/2015 (ASSESSMENT YEAR: 2015-16 & 2014-15) RUPEN MAHENDWRAKUMAR SHAH NAVKAR BUNGLOW, NR. MANGAL TIRTH COMPLEX, SHREYAS CROSSING ROAD, PALDI PAN NO. AEDPS4622R, FINCRED INVESTMENT LTD. 5 TH FLOOR, SHERATON HOUSE, OPP. KETAV PETROL PUMP, AMBAVADI, AHMEDABAD- 380006 PAN NO. AAACF1780B, DIGISYS TECHNOLOGIES PVT. LTD. 62, KALYAN BHUVAN, NR. RUPAM CINEMA, RELIEF ROAD, AHMEDABAD PAN NO. AACCD5664J AND SARJAN DEVELOPERS SHIVBHUMI INDUSTRIAL PLOT, KUBADTHAL ROAD, NR. VIVEL KUBADTHAL AHMEDABAD- 382430 PAN NO. ABZFS1531J V/S DEPUTY COMMISSIONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS (APPELLANT) (RESPONDENT) ITA NOS. 309 4 TO 3097/AHD/2015 . A.YS. 2014-1 5 & 2015-16 2 APPELLANT BY : SHRI MANTHAN S. KHOKHANI, AR RESPONDENT BY : SHRI MUDIT NAGPAL, SR. D.R. ( )/ ORDER DATE OF HEARING : 18 -12-201 7 DATE OF PRONOUNCEMENT : 20-12-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. THESE FOUR APPEAL BY DIFFERENT ASSESSEES ARE PREFER RED AGAINST SEPARATE ORDERS OF THE LD. CIT(A) HAVING COMMON GRIEVANCE, THEREFORE, ALL THESE APPEALS WERE HEARD TOGETHER AND ARE DISPOSED OF BY THIS COMMON O RDER FOR THE SAKE OF CONVENIENCE AND BREVITY. 2. THE COMMON GRIEVANCE RELATES TO THE LEVY OF FEE U/S . 234E OF THE ACT FOR DELAY IN FILING THE TDS RETURNS. 3. AHMEDABAD BENCHES OF THE TRIBUNAL HAVE BEEN CONSIST ENTLY TAKING A VIEW FOR LEVY OF FEE U/S.234E OF THE ACT WHILE PROCESSING TH E TDS RETURNS U/S. 200A OF THE ACT IS UNJUSTIFIED. TO NAME A FEW SUCH DECISIO NS MANU HARI TOBACCO IN ITA NO. 3184/AHD/2015, PERFECT CROP SCIENCE PRIVATE LIMITED IN ITA NOS. 2957 TO 2963/AHD/2015, DHANLAXMI DEVELOPERS IN ITA NOS. 2888 TO 2891/AHD/2015 AND AMCO CONSTRUCTION CO. IN ITA NO. 3230/AHD/2015. 4. AS THE CO-ORDINATE BENCHES HAVE TAKEN A CONSISTENT VIEW AGAINST THE LEVY OF FEE U/S. 234E OF THE ACT, RESPECTFULLY FOLLOWING THE OR DERS OF THE CO-ORDINATE BENCH, WE DIRECT THE A.O. TO DELETE THE FEE SO LEVI ED U/S. 234E OF THE ACT IN ITA NOS. 309 4 TO 3097/AHD/2015 . A.YS. 2014-1 5 & 2015-16 3 RESPECT OF ALL THE AFOREMENTIONED ASSESSEES. ALL TH E APPEALS ARE ACCORDINGLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 20 - 12- 20 17 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 20 /12/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD