CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD., MUMBAI V. ACIT (TDS) - CPC , GHAZIABAD

ITA 3653/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5945 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 28-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABI RAMA KARTIKIYEN
• Keywords: TDS
• Section: 234E; 200A; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI BEFORE SHRI M. BALAGANESH , AM AND SHRI AMARJIT SINGH, JM / I .T.A. NO S . 3653 TO 3667 /MUM/201 8 ( / ASSESSMENT YEA R : 2016 - 17 ) M/S. CORNERVIEW CONSTRUCTION & DEVELOPERS PVT. LTD. BUILDING NO. 10, 5 TH FLOOR, ACME GROUP, SOLITAIRE PARK, GURU HARGOVINDJI ROAD, ANDHERI (E), 400093. . / VS. ACIT(TDS) - CPC, GHAZIABAD . ./ ./ PAN/GIR NO. : AAFCC9548R ( / APPEL LANT ) .. ( / RESPONDENT ) / DATE OF HEARING : 30/ 0 7 / 201 9 / DATE OF PRONOUNCEMENT : 30 /07/20 19 / O R D E R PER BENCH : THE ABOVE MENTIONED APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER DATED 31.03.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 59 , MUMBAI [HEREINAFTE R REFERRED TO AS THE CIT(A)] RELEVANT TO THE A.Y. 2016 - 17 . HOWEVER, THE LD. CIT(A) DISPOSED OF 87 APPEAL BY THIS IMPUGNED ORDER BUT WE ARE PRESENTLY DEALING WITH 15 APPEAL OUT OF THE SAID BENCH. ASSESSEE BY: SHRI RAVIKANT PATHAK REVENUE BY : SHRI ABI RAMA KARTIKI YEN (DR) ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 2 2. SINCE ALL THE APPEALS PERTAINS TO THE SAME ASSESSEE INVOLVING THE COMMON ISSUE AND ARISING OUT O F THE IDENTICAL SET OF FACTS AND CIRCUMSTANCES, THEREFORE, AS A MATTER OF CONVENIENCE , THESE APPEAL ARE BEING HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF COMMON CONSOLIDATED ORDER. 3 . THE COMMON GROUNDS RAISED IN THE APPEAL IS HEREBY MENTIONED BELOW : - 1. (A) THE COMMISSIONER OF INCOME TAX (APPEAL) - 59, MUMBAI [HEREINAFTER REFERRED AS CIT (A)] ERRED IN CONFIRMING THE ACTION O F AO IN LEVYING THE FEES OF RS. 65,400/ - UNDER SECTION 234E OF THE INCOME TAX ACT, 1961 (ACT) {ON DELAY IN TILING FORM 26QB} ON PURCHASE OF EACH FLAT IGNORING THE FACT THAT THE APPELLANT HAD BOUGHT 96 FLATS TH ROUGH ONE ALLOTMENT LETTER ONLY. THE APPELLANT SUBMITS THAT IT HAS BOUGHT 96 FLATS IN PROJECT 'ACME OZONE', THANE THROUGH ONE ALLOTMENT LETTER DATED 29/10/2015; HENCE, THE LEVY OF FEES U/S 234E OF THE ACT OUGHT TO HAVE BEEN LEVIED AND CONFIRMED CONSIDERING THE TRANSACTION AS ONE ONL Y. THEREFORE, THE APPELLANT PRAYS THAT THE ACTION OF THE AO CONFIRMED BY THE CIT (A) IN LEVYING THE FEES U/S 234E OF THE ACT CONSIDERING THE PUR CHASE OF 96 FLATS AS SEPARATE TRANSACTIONS DESERVES TO BE QUASHED. (B) THE CIT (A) ERRED IN HOLDING THAT THE LEVY U/S 234E OF THE ACT IS MANDATORY IN NATURE. THE APPELLANT CRAVES LEAVE TO ADD, AMEND AND MODIFY THE ABOVE GROUNDS OF APPEAL. 4 . THE BRIEF FACTS OF THE CASE ARE THAT THE A SSESSEE IS ENGAGED IN THE BUSINESS OF REAL ESTATE CONSTRUCTION AND DEVELOPMENT. DURING THE YEAR UNDER CONSIDERATION , THE ASSESSEE ENTERED INTO AN AGREEMENT WITH M/S. ACCENT CONSTRUC TION PVT. LTD. FOR PURCHASE OF N INETY S IX FLATS IN THREE BUILDING. THE DEVELOPER COMPANY ALLOTTED THE FLATS TO THE ASSESSEE FOR CONSID ERATION OF RS.100,51,65,650/ - B Y VIRTUE OF ALLOTMENT LETTER DATED 29.10.2015. ON THE ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 3 DATE OF ALLOTMENT LETTER I.E. 29.10.2015, THE ASSESSEE PAID AN AMOUNT OF RS.55 CRORES THROUGH CHEQUE OUT OF THE TOTAL SALE CONSIDERATION AND WHILE MAKING SUCH PAYMENT THE ASSESSEE SIMULTANEOUSLY DEDUCTED TAX @ 1% UNDER SECTION 194IA OF THE ACT , 1961 AMOUNTING TO RS.55 LAKH. THE TDS AMOUNT WAS DEPOSITED IN THE GOVERNMENT ACCOUNT ON 29 TH SEP, 2016 AND UPON THE SUCH PAYMENT CHALLAN - CUM - STATEMENTS AS REQUIRED U/S 200(3) OF THE ACT WAS GENERATED ON THE VERY SAME DAY IN FORM NO. 26QB. WHILE PROCESSING THE TDS STATEMENT U/S 200A OF THE ACT, THE AO FIND THAT TDS STATEMENT WERE NOT FILED WITHI N THE TIME PRESCRIBED UNDER THE STATUTE LEVIED FEE U/S 234E OF THE ACT IN RESPECT OF EACH TDS STATEMENT FILED BY THE ASSESSEE. C HALLENGING THE LEVY OF FEE U/S 234E OF THE ACT, THE ASSESSEE FILED APPEALS BEFORE THE CIT(A) WHO DISMISSED THE APPEAL, THEREFORE , THE ASSESSEE HAS FILED THE PRESENT APPEAL BEFORE US. 5 . WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. AT THE VERY OUTSET, THE LD. REPRESENTATIVE OF THE ASSESSEE HAS ARGUED THAT THE ISSUE HAS BEEN COV ERED AGAINST THE ASSESSEE BY THE ORDER OF HONBLE ITAT IN THE ASSESSEES OWN CASE FOR THE A.Y. 2016 - 17 DATED 28.06.2019. THE LD. REPRESENTATIVE OF THE DEPARTMENT HAS ALSO RELIED UPON THE ORDER PASSED BY THE HONBLE ITAT DATED 28.06.2019. BEFORE GOING FUR THER, WE DEEMED IT NECESSARY TO ADVERT THE FINDING OF THE CIT(A) ON RECORD: - 8. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO APPLIED OUR MIND TO THE DECISIONS RELIED UPON BY THE LEARNED AUTHORISED REPRESENTATIVE. THERE IS NO DISPUTE BETWEEN THE PARTIES WITH REGARD TO THE PRIMARY FACTS. VIDE ALLOTMENT LETTER DATED 29TH OCTOBER 2015, NINETY SIX FLATS ALONG WITH CAR PARKING SPACE WAS ALLOTTED TO THE ASSESSEE FOR A TOTAL CONSIDERATION OF ` 100,51,64,650, AND ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 4 ON THE DAT E OF ALLOTMENT ITSELF I.E., ON 29TH OCTOBER 2015, THE ASSESSEE PAID A PART OF THE SALE CONSIDERATION AMOUNTING TO ` 55 CRORE TO THE DEVELOPER / BUILDER AND WHILE MAKING SUCH PAYMENT, THE ASSESSEE IN COMPLIANCE TO THE PROVISIONS CONTAINED UNDER SECTION 194I A OF THE ACT HAS DEDUCTED TAX AT SOURCE @ 1%. SINCE THERE WAS A DELAY IN FILING THE TDS STATEMENTS AS PROVIDED UNDER SECTION 200(3) OF THE ACT, THE ASSESSING OFFICER WHILE PROCESSING THE TDS STATEMENTS UNDER SECTION 200A OF THE ACT HAS LEVIED FEE UNDER SEC TION 234E OF THE ACT. CHALLENGING THE LEVY OF FEE UNDER SECTION 234E OF THE ACT, THE LEARNED AUTHORISED REPRESENTATIVE HAS MADE SUBMISSIONS BEFORE US, WHICH CAN BE SUMMARIZED AS UNDER: I) DUE TO PAUCITY OF SPACE IN FORM NO.26QB, ASSESSEE WAS COMPELLED TO DEPOSIT TDS IN SEPARATE CHALLANS CUM - STATEMENTS INSTEAD OF A SINGLE CHALLAN - CUM - STATEMENT. THEREFORE, LATE FEE SHOULD BE LEVIED IN RESPECT OF A SINGLE CHALLAN CUM STATEMENT; II) PROVISION OF SECTION 194IA OF THE ACT IS NOT APPLICABLE AS THERE IS NO TRAN SFER OF IMMOVABLE PROPERTY; III) SINCE FORM NO.26QB IS A CHALLAN CUM STATEMENT WHICH IS GENERATED ON THE VERY DATE OF PAYMENT OF TDS, IT DOES NOT COME WITHIN THE PURVIEW OF SECTION 200(3) OF THE ACT; AND IV) THERE IS NO ADDITIONAL WORK LOAD ON THE DEPART MENT AS THE ASSESSEE HAS FILED THE TDS STATEMENTS BEFORE THE DUE DATE OF FILING OF RETURN OF INCOME BY THE DEDUCTEES FOR THE ASSESSMENT YEAR 2016 17. 9. INSOFAR AS ASSESSEES CONTENTION REGARDING APPLICABILITY OF SECTION 194IA OF THE ACT IS CONCERNED, WE ARE UNABLE TO ACCEPT THE SAME DUE TO FOLLOWING REASONS. UNDISPUTEDLY, AT THE TIME OF MAKING PAYMENT OF ` 55 CRORE TO THE SELLER OF THE FLATS, THE ASSESSEE ITSELF HAS DEDUCTED TAX AT SOURCE IN COMPLIANCE TO THE PROVISIONS CONTAINED UNDER SECTION 194IA OF TH E ACT. THUS, IT IS PATENT AND OBVIOUS THAT THE ASSESSEE AND THE SELLER OF THE FLATS HAVE TREATED THE TRANSACTION OF SALE OF FLATS AS A TRANSACTION COMING WITHIN THE PURVIEW OF SECTION 194IA OF THE ACT. IN ANY CASE OF THE MATTER, THE DEDUCTEE HAS NOT EXPRES SED ANY RESERVATION WITH REGARD TO THE APPLICABILITY OF SECTION 194IA OF THE ACT TO THE SUBJECT TRANSACTION. THEREFORE, THE ASSESSEE BEING A DEDUCTOR CANNOT PLEAD INAPPLICABILITY OF THE AFORESAID PROVISION. IN FACT, IN OUR VIEW, THE CONTENTION OF INAPPLICA BILITY OF SECTION 194IA OF THE ACT IS REDUNDANT AND IS NOT AVAILABLE TO BE TAKEN BY THE ASSESSEE. ONCE THE ASSESSEE HAS PROCEEDED TO DEDUCT TAX AT SOURCE UNDER SECTION 194IA OF THE ACT, ALL LEGAL ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 5 CONSEQUENCES ARISING IN PURSUANCE THERETO WOULD AUTOMATICALL Y FOLLOW. AS PER RULE 30A THE TAX DEDUCTED AT SOURCE UNDER SECTION 194IA HAS TO BE DEPOSITED WITHIN THE TIME AND IN THE MANNER PRESCRIBED THEREIN AND IN TERMS OF RULE 31A ASSESSEE HAS TO SUBMIT THE STATEMENTS OF TDS AS PROVIDED UNDER SECTION 200(3) OF THE ACT. IN FACT, A CURSORY LOOK AT FORM NO. 26QB WOULD REVEAL THAT IT REFERS TO RULE 30A AND 31A OF THE RULES. THE ASSESSEE HAVING DEDUCTED TAX AT SOURCE NOT ONLY HAS TO DEPOSIT THE TDS AMOUNT TO THE GOVERNMENT ACCOUNT, BUT IT HAS TO FILE A STATEMENT UNDER SE CTION 200(3) OF THE ACT WITHIN THE PRESCRIBED TIME LIMIT. IT IS EVIDENT, THE ASSESSEE HAS ALSO FOLLOWED THE AFORESAID PROCEDURE. THE ONLY DEFAULT ON THE PART OF THE ASSESSEE IS, IT HAS NEITHER PAID THE TDS AMOUNT NOR FILED THE STATEMENT UNDER SECTION 200(3 ) READ WITH RULE 30A AND 31A WITHIN THE TIME PRESCRIBED THEREIN. THEREFORE, IN CASE OF ANY DEFAULT IN FILING THE STATEMENT IN TERMS OF SECTION 200(3) OF THE ACT, THE PROVISIONS CONTAINED UNDER SECTION 234E WOULD AUTOMATICALLY GET TRIGGERED AND FEE PRESCRIB ED THEREIN HAS TO BE PAID. WHILE PROCESSING THE TDS STATEMENT UNDER SECTION 200A OF THE ACT, THE ASSESSING OFFICER IS EMPOWERED TO LEVY FEE UNDER SECTION 234E OF THE ACT, WHICH THE ASSESSING OFFICER HAS DONE IN THE PRESENT CASE. 10. THE VALIDITY OF THE PR OVISION CONTAINED UNDER SECTION 234A OF THE ACT CAME UP FOR SCRUTINY BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT IN CASE OF RASHMIKANT KUNDALIA & ANR. V/S UNION OF INDIA, [2015] 373 ITR 268 (BOM). WHILE DECIDING THE ISSUE, THE HON'BLE JURISDICTIONAL HIGH COURT NOT ONLY UPHELD THE VALIDITY OF SECTION 234E OF THE ACT, BUT ALSO OBSERVED THAT THE DELAY IN FURNISHING OF TDS RETURNS/STATEMENTS HAS A CASCADING EFFECT AND LEADS TO AN ADDITIONAL WORK BURDEN UPON THE DEPARTMENT. THE HONBLE HIGH COURT HELD, TO COMPE NSATE FOR THE ADDITIONAL WORK BURDEN FORCED UPON THE DEPARTMENT, THE FEE UNDER SECTION 234E OF THE ACT IS CONTEMPLATED WHICH IS NOT PUNITIVE IN NATURE. THE FEE IS A FIXED CHARGE FOR THE EXTRA SERVICE WHICH THE DEPARTMENT HAS TO PROVIDE DUE TO THE LATE FILI NG OF THE TDS STATEMENT. THE COURT HELD, THE FEE CHARGED UNDER SECTION 234E OF THE ACT IS NOTHING BUT A PRIVILEGE AND A SPECIAL SERVICE TO THE DEDUCTOR ALLOWING HIM TO FILE TDS RETURNS / STATEMENTS BEYOND THE TIME PRESCRIBED BY THE ACT AND THE RULES. THE C OURT HAS HELD THAT ON PAYMENT OF THE FEE UNDER SECTION 234E OF THE ACT, THE DEDUCTOR IS ALLOWED TO FILE THE TDS RETURNS/STATEMENTS BEYOND THE PRESCRIBED TIME SO THAT IT CAN BE REGULARIZED. THUS, FROM THE AFORESAID DECISION OF THE HON'BLE JURISDICTIONAL HIG H COURT, IT IS EVIDENT THAT THE FEE UNDER SECTION 234E OF THE ACT IS NOTHING BUT A PRIVILEGE OR SPECIAL SERVICE ALLOWED TO A DEDUCTOR FOR LATE FILING OF THE TDS STATEMENTS. IN FACT, AS COULD BE SEEN FROM THE SUBMISSIONS MADE BY THE ASSESSEE BEFORE THE LEAR NED COMMISSIONER (APPEALS) AND EVEN BEFORE US, IT DOES NOT DISPUTE THE ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 6 APPLICABILITY OF SECTION 234E OF THE ACT. THE ONLY ISSUE RAISED BY THE ASSESSEE IS, WHETHER IT SHOULD BE MADE APPLICABLE TO ALL TDS STATEMENTS OR TO A SINGLE TDS STATEMENT. THUS, VIEWED IN THE AFORESAID PERSPECTIVE, THE CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT THE PROVISION OF SECTION 194IA OF THE ACT IS NOT APPLICABLE DESERVES TO BE REJECTED. THE DECISION OF THE HONBLE SUPREME COURT IN CASE OF BALWANT VITTHAL KADAM V/S SUNIL BABURAO I. KADAM, (SUPRA), THEREFORE, WOULD NOT APPLY. 11. AS REGARDS THE SECOND CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT SECTION 200(3) OF THE ACT, WOULD NOT APPLY TO A STATEMENT IN FORM NO.26QB, AS IT IS A CHALLAN CUM STATEMENT GEN ERATED ON THE DATE OF PAYMENT ITSELF, WE ARE UNABLE TO ACCEPT THE SAME. NO DOUBT, THE PROVISION CONTAINED UNDER SECTION 234E OF THE ACT MAKES IT CLEAR THAT IT WILL BE APPLICABLE IF THE DEDUCTOR FAILS TO DELIVER THE TDS STATEMENT WITHIN THE TIME PRESCRIBED IN SUB SECTION (3) OF SECTION 200 OF THE ACT. WHEREAS, SUB SECTION (3) OF SECTION 200 OF THE ACT MAKES IT CLEAR THAT FURNISHING OF TDS STATEMENT IN THE PRESCRIBED FORM, MANNER AND TIME APPLIES TO ALL TDS PROVISIONS INCLUDING SECTION 194IA OF THE ACT CONTAI NED UNDER CHAPTER XVII. THEREFORE, ASSESSEES CLAIM THAT SINCE THE CHALLAN CUM STATEMENT IS GENERATED ON A SINGLE DATE, THEREFORE, IT WILL NOT COME WITHIN THE PURVIEW OF SECTION 200(3) OF THE ACT, IS UNACCEPTABLE. THUS, WE ARE OF THE VIEW THAT THE TDS STAT EMENTS IN FORM NO.26QB ALSO COMES WITHIN THE AMBIT OF SECTION 200(3) OF THE ACT. 12. THE NEXT CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT NO ADDITIONAL BURDEN IS CAST ON THE DEPARTMENTAL AUTHORITIES IS ALSO EQUALLY UNACCEPTABLE CONSIDERING TH E FACT THAT THERE IS A DELAY IN FILING THE TDS STATEMENT IN FORM NO. 26QB. AS HELD BY THE HON'BLE JURISDICTIONAL HIGH COURT IN CASE OF RASHMIKANT KUNDALIA & ANR. (SUPRA) FOR THE PURPOSE OF ALLOWING THE ASSESSEE TO FILE TDS STATEMENT BEYOND THE PRESCRIBED T IME AND FOR REGULARIZING THE SAME, FEE UNDER SECTION 234E OF THE ACT HAS TO BE CHARGED AS IT IS IN THE NATURE OF A PRIVILEGE AND SPECIAL SERVICE PROVIDED TO THE ASSESSEE. THEREFORE, THIS CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE ALSO FAILS. 13. NOW, COMING TO THE PRIMARY CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT ALL THE TRANSACTIONS RELATING TO PURCHASE OF FLATS SHOULD BE TAKEN AS A SINGLE TRANSACTION FOR THE PURPOSE OF FILING THE TDS STATEMENT AND COMPUTING FEE UNDER SECTION 234E OF THE ACT, WE DO NOT FIND ANY MERIT IN SUCH CONTENTION. ON A PERUSAL OF THE ALLOTMENT LETTER DATED 29TH OCTOBER 2015, A COPY OF WHICH IS PLACED IN PAPER BOOK AND, MORE PARTICULARLY, ANNEXURE B TO THE SAID LETTER REVEALS THAT THE DETAILS ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 7 AND DESCRIPTION OF EACH OF THE FLAT ALONG WITH COST THEREOF HAS BEEN SPECIFICALLY MENTIONED. IT IS ALSO A FACT THAT THE ASSESSEE HAS COMPUTED AND DEPOSITED THE TDS AMOUNT ON THE BASIS OF THE COST OF EACH FLAT. IN THAT VIEW OF THE MATTER, THE CLAIM OF THE ASSESSEE THAT PURCH ASES OF ALL THE FLATS IS TO BE TAKEN AS A SINGLE TRANSACTION, THEREFORE, THE LEVY OF FEE PRESCRIBED UNDER SECTION 234E OF THE ACT IS TO BE RESTRICTED TO ONE CHALLAN CUM STATEMENT FILED IN FORM NO.26QB, IS UNACCEPTABLE. WHEN THE ASSESSEE ITSELF HAS FILED SE PARATE TDS STATEMENTS IN RESPECT OF THE TAX DEDUCTED AT SOURCE RELATING TO THE RESPECTIVE FLATS, WHILE PROCESSING SUCH STATEMENTS UNDER SECTION 200A OF THE ACT, THE ASSESSING OFFICER HAS TO LEVY FEE UNDER SECTION 234E OF THE ACT TAKING INTO ACCOUNT THE DEL AY IN FILING EACH OF THE STATEMENTS. THAT BEING THE CASE, ASSESSEES CONTENTION THAT FEE UNDER SECTION 234E OF THE ACT IS TO BE RESTRICTED TO ONE TRANSACTION IS NOT ACCEPTABLE. AT THIS STAGE, IT WILL BE RELEVANT TO OBSERVE, CLAUSE (C) OF SUB SECTION (1) OF SECTION 200A OF THE ACT CONTEMPLATES THAT WHILE PROCESSING THE TDS RETURN, FEE UNDER SECTION 234E OF THE ACT SHALL BE COMPUTED. THUS, USE OF WORD SHALL IN THE AFORESAID PROVISION MAKES IT MANDATORY ON THE PART OF THE ASSESSING OFFICER TO LEVY FEE UNDER SECTION 234E OF THE ACT. SINCE, THE ASSESSEE HAS FILED SEPARATE TDS STATEMENTS UNDER SECTION 200(3) OF THE ACT READ WITH RULE 26QB, THERE IS NO ERROR ON THE PART OF THE ASSESSING OFFICER IN COMPUTING FEE UNDER SECTION 234E OF THE ACT WHILE PROCESSING SUCH STATEMENTS. 14. AS REGARDS THE CONTENTION OF THE LEARNED AUTHORISED REPRESENTATIVE THAT APPEAL AGAINST LEVY OF FEE UNDER SECTION 234E OF THE ACT IS MAINTAINABLE BEFORE THE LEARNED COMMISSIONER (APPEALS), WE FIND MERIT IN THE SAME. THEREFORE, TO THAT EXTEN T, THE ASSESSEES CONTENTION IS ACCEPTED. HOWEVER, IT WILL NOT MAKE MUCH DIFFERENCE AS LEARNED COMMISSIONER (APPEALS) HAS DECIDED THE ISSUE ON MERIT. IN VIEW OF THE AFORESAID, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE DECISION OF LEARNED COMMISSIONER (APPEALS) ON THE ISSUE. GROUNDS ARE DISMISSED. 6 . ON APPRAISAL OF THE ABOVE MENTIONED FINDING, WE NOTICED THAT THE FACTS ARE NOT DISTINGUISHABLE AT THIS STAGE. THE TDS STATEMENT S WERE NOT FILED WITHIN THE PRESCRIBED TIME UNDER THE STATUTE. TH US AO LEVY F EE U/S 234E OF THE ACT IN RESPECT OF EACH TDS STATEMENT FILED BY ASSESSEE. THE HONBLE ITAT HAS DISCUSSED EACH AND EVERY ASPECTS AND PROVISION WHILE DECIDING THE ISSUE WHICH NOWHERE REQUIRED TO BE REPEATED AGAIN . SINCE ISSUE IS SQUARELY COVERED BY THE DEC ISION OF THE HONBLE ITAT IN THE ASSESSEES ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 8 OWN CASE IN ITA. NO. 3362/M/2018 DATED 28.06.2019 , THEREFORE, BY HONORING THE DECISION OF THE HONBLE ITAT (SUPRA), W E DECIDE THESE ISSUES IN FAVOUR OF THE REVENUE AGAINST THE ASSESSEE. 7 . IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE HEREBY ORDERED TO BE DISMISSED . ORDER PRONOUNCE D IN THE OPEN COURT ON 30 /07/2019 SD/ - SD/ - ( M. BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBA I DATED : 30 /07/2019 VIJAY/ SR. PS ITA. NO S . 3653 TO 3667 A.Y. 2016 - 17 9 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //T RUE COPY// / / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI