Shri Sureshbhai Ugarchand Gadhecha, Ahmedabad V. The DY.CIT, CPC- TDS, Gaziabad

ITA 3319/AHD/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9094 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-03-2016
• Assessment Year: misc
• Appeal Filed On: 30-11-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NARENDRA SINGH
• Assessee Lawyers: A L THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER) ITA. NO: 3319/AHD/2015 (ASSESSMENT YEAR: 2013-14) SURESHBHAI UGARCHAND GADHECHA, PROP: ANMOL TRADERS, 2, DEEPAWALI CENTER, OPP: OLD HIGH COURT, ASHRAM ROAD, AHMEDABAD-380 009 V/S THE DEPUTY COMM. OF INCOME TAX, CPC TDS, GHAZIABAD (APPELLANT) (RESPONDENT) PAN: AAZPG9771D APPELLANT BY : SHRI A.L. THAKKAR, AR RESPONDENT BY : SHRI NARENDRA SINGH, SR. D.R . ( )/ ORDER DATE OF HEARING : 17 -03-20 16 DATE OF PRONOUNCEMENT : 28 -03-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)- 8, AHMEDABAD DATED 04.09.2015 PERTAINING TO A.Y. 20 13-14. ITA NO. 3319 /AHD/2015 . A.Y. 2013-1 4 2 2. THE APPEAL IS BARRED BY LIMITATION BY 7 DAYS. THE A SSESSEE HAS FILED AN APPLICATION FOR THE CONDONATION OF DELAY. WE HAVE G ONE THROUGH THE CONTENTS OF THE APPLICATION. WE FIND THAT THE ASSES SEE WAS PREVENTED BY REASONABLE AND SUFFICIENT CAUSE FOR NOT FILING T HE APPEAL IN TIME. THE APPEAL IS CONDONED. 3. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE ADDITION OF RS. 25,2 00/- U/S. 234E OF THE ACT AND FURTHER ERRED IN CONFIRMING THE INTERES T OF RS. 9,727/-. 4. THE ENTIRE GRIEVANCE OF THE ASSESSEE REVOLVES AROUN D THE ORDER U/S. 200A OF THE ACT PASSED BY THE D.C.I.T., CPC-TDS, GH AZIABAD. A PERUSAL OF THE SAID ORDER SHOWS THAT THAT IT PERTAI NS TO THE FOURTH QUARTER OF FINANCIAL YEAR 2012-13 RELEVANT FOR THE ASSESSMENT YEAR 2013-14. THERE IS NO DISPUTE THAT THE TDS STATEMEN T U/S. 200(3) WAS FILED BEYOND THE PRESCRIBED DUE DATE. HOWEVER, THE CONTENTION OF THE ASSESSEE IS THAT THE LEVY OF FEE U/S. 234E OF THE A CT IS ILLEGAL AS THE SAME CANNOT BE LEVIED FOR THE PERIOD PRIOR TO 01.06 .2015. THIS ISSUE HAS BEEN DECIDED BY THE CO-ORDINATE BENCHES OF THE TRIBUNAL IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE IN PLETHORA OF THE CASES NAMELY TANISH INDUSTRIES PVT. LTD. IN ITA NO. 2296/ AHD/2015, SIDDHI VINAYAK DEVELOPERS IN ITA NOS. 2321 & 2322/AHD/2015 , ITAT AMRITSAR BENCH SIN THE CASE OF M/S. SIBIA HEALTH CARE PVT. LTD IN ITA NO. 90/ASR/2015. 5. SINCE THERE IS NO CHANGE INTO THE FACTS AND CIRCUMS TANCES IN THE PRESENT CASE. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE CO- ORDINATE BENCHES, WE DIRECT THE A.O TO DELETE THE L ATE FILING FEE OF TDS RETURN U/S. 234E OF THE ACT. IN SO FAR AS CHARGING OF INTEREST OF RS. ITA NO. 3319 /AHD/2015 . A.Y. 2013-1 4 3 9,727/- IS CONCERNED, IN OUR CONSIDERED OPINION, TH E A.O HAS CHARGED INTEREST AS PER THE PROVISIONS OF THE LAW AND, THER EFORE, NO INTERFERENCE IS CALLED FOR. ADDITION OF RS. 9,727/- IS CONFIRMED . APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 28 - 03 - 2016 SD/- SD/- (RAJPAL YADAV) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY 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,AHM EDABAD