Mr. Sunny Chadha, Delhi V. DCIT, Ghaziabad

ITA 3500/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6672 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT AND AND AND AND MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA ITAITA ITA NO NONO NO .3500/DEL/2016 .3500/DEL/2016 .3500/DEL/2016 .3500/DEL/2016 ASSESSMENT YEA ASSESSMENT YEA ASSESSMENT YEA ASSESSMENT YEA R : 2014 R : 2014 R : 2014 R : 2014 - -- - 15 1515 15 SHRI SUNNY CHADHA, SHRI SUNNY CHADHA, SHRI SUNNY CHADHA, SHRI SUNNY CHADHA, 2642, SADAR THANA ROAD, 2642, SADAR THANA ROAD, 2642, SADAR THANA ROAD, 2642, SADAR THANA ROAD, SADAR SADAR SADAR SADAR BAZAR, BAZAR, BAZAR, BAZAR, DELHI DELHI DELHI DELHI 110 006. 110 006. 110 006. 110 006. PAN : AFRPC1518B. PAN : AFRPC1518B. PAN : AFRPC1518B. PAN : AFRPC1518B. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CPC CPC CPC CPC- -- -TDS, TDS, TDS, TDS, VAISHALI, VAISHALI, VAISHALI, VAISHALI, GHAZIABAD. GHAZIABAD. GHAZIABAD. GHAZIABAD. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NITIN GULATI, ADVOCATE. RESPONDENT BY : SHRI S.S. RANA, CIT - DR. DATE OF HEARING : 25.04.2019 25.04.2019 25.04.2019 25.04.2019 DATE OF PRONOUNCEMENT : 07.05.2019 07.05.2019 07.05.2019 07.05.2019 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VICE PRESIDENT PER G.D. AGRAWAL, VICE PRESIDENT PER G.D. AGRAWAL, VICE PRESIDENT PER G.D. AGRAWAL, VICE PRESIDENT : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEA R 2014-15 IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-41 , NEW DELHI DATED 18 TH MARCH, 2016. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE ASS ESSEE IS AGAINST THE LEVY OF LATE FEE UNDER SECTION 200A OF THE INCO ME-TAX ACT, 1961 AMOUNTING TO `20,600/-. 3. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT ON THIS ISSUE, THERE ARE CONTRARY VIEWS ONE BY HONBLE GUJARAT H IGH COURT IN THE CASE OF RAJESH KOURANI VS. UNION OF INDIA (2017) 83 TAXMANN.COM 137 IN FAVOUR OF THE REVENUE, AND THE OTHER OF HON BLE KARNATAKA HIGH ITA-3500/DEL/2016 2 COURT IN THE CASE OF FATHERAJ SINGHVI (2016) 73 T AXMANN.COM 252 IN FAVOUR OF THE ASSESSEE. IT IS SETTLED LAW THAT WHE N TWO VIEWS ARE POSSIBLE, THE VIEW IN FAVOUR OF THE ASSESSEE IS TO BE ADOPTED. WE, THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF H ONBLE KARNATAKA HIGH COURT IN THE CASE OF FATHERAJ SINGHVI (SUPRA), HOLD THAT THE LEVY OF FEE UNDER SECTION 200A PRIOR TO 1 ST JUNE, 2015 WAS NOT SUSTAINABLE. ACCORDINGLY, WE DELETE THE SAME. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. DECISION PRONOUNCED IN THE OPEN COURT ON 07.05.2019 . SD/- SD/- (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE (SUCHITRA KAMBLE ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE VICE VICE VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : SHRI SUNNY CHADHA, 2642, SHRI SUNNY CHADHA, 2642, SHRI SUNNY CHADHA, 2642, SHRI SUNNY CHADHA, 2642, SADAR THANA ROAD, SADAR THANA ROAD, SADAR THANA ROAD, SADAR THANA ROAD, SADAR BAZAR, DELHI SADAR BAZAR, DELHI SADAR BAZAR, DELHI SADAR BAZAR, DELHI 110 006. 110 006. 110 006. 110 006. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CPC CPC CPC CPC- -- -TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. TDS, VAISHALI, GHAZIABAD. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR