Sh. Rajesh Kumar Kukreja, Delhi V. DCIT, Delhi

ITA 4057/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3580 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Appeal Filed On: 15-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AFIQ AHMAD
• Keywords: Period of limitation; TDS
• Section: 234E; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.4057/DEL./2016 ASSESSMENT YEAR 2015-2016 SHRI RAJESH KUMAR KUKREJA, C-40, NEW SABZI MANDI, AZADPUR, DELHI 110 033 PAN AFOPK0672B VS. THE DCIT, CPC-TDS BANGALORE. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI AFIQ AHMAD, SR.D.R. DATE OF HEARING : 23.01.2018 DATE OF PRONOUNCEMENT : 01.02.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-41, NEW DELHI, DATED 24 TH APRIL, 2016, FOR THE A.Y. 2015-2016, CHALLENGING THE ORDERS OF T HE AUTHORITIES BELOW IN CONFIRMING LEVY OF LATE FILING FEES OF RS. 2600 UNDER SECTION 234E OF THE I.T. ACT, 1961. 2 ITA.NO.4057/DEL./2016 SHRI RAJESH KUMAR KUKREJA, DELHI. 2. THE ASSESSEE SUBMITTED BEFORE LD. CIT(A) THAT ASSESSEE HAS FILED RETURN OF TDS FOR QUARTER-2 OF F .Y. 2014- 2015 ON 28 TH OCTOBER, 2014 AGAINST THE DUE DATE OF 15 TH OCTOBER, 2014. THE ASSESSEE HAS DEDUCTED TDS OF RS. 6000 UNDER SECTION 194I ON THE PAYMENTS MADE TOWARDS REN T PAID. THERE WERE DELAY OF 13 DAYS. THE A.O. HAS CHARGED L ATE FILING FEES OF RS.200 PER DAY FOR FULL PERIOD AS PER SECTI ON 234E OF THE I.T. ACT. THE LD. CIT(A) NOTED IN HIS FINDINGS THAT FEES UNDER SECTION 234E IS MANDATORILY TO BE PAID BY THE DEDUC TOR, IF THERE IS ANY DEFAULT, THERE IS NO PROVISION FOR WAIVER. T HE APPEAL OF ASSESSEE WAS ACCORDINGLY DISMISSED. 3. AT THE TIME OF HEARING OF THE APPEAL, NO AUTHOR ISED REPRESENTATIVE OF THE ASSESSEE APPEARED. THE LD. D. R, SUBMITTED THAT THERE IS NO MERIT IN THE APPEAL OF A SSESSEE. 4. CONSIDERING THE FACTS OF THE CASE IN THE LIGHT OF SUBMISSIONS OF THE LD. D.R, WE DO NOT FIND ANY MERI T IN THE APPEAL OF ASSESSEE BECAUSE THE ASSESSEE ADMITTED DE FAULT IN FILING THE RETURN WITHIN THE PERIOD OF LIMITATION. IN THE ABSENCE 3 ITA.NO.4057/DEL./2016 SHRI RAJESH KUMAR KUKREJA, DELHI. OF ANY REPRESENTATION, NO INTERFERENCE IS REQUIRED. APPEAL OF ASSESSEE IS DISMISSED. 5. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 01 ST FEBRUARY, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSESSMENT. REGISTRAR : ITAT DELHI BENCHES : DELHI.