Naveena Educational Welfare Society, Hyderabad V. Income Tax Officer ,TDS -2(1), Hyderabad

ITA 406/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6375 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2014-2015
• Appeal Filed On: 06-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T. SUNIL GOUTAM
• Keywords: Retrospective amendment; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A. No. 406/HYD/2021 Assessment Year: 2014-15 Naveena Educational Welfare Society, HYDERABAD [PAN: AABAN7818H] Vs Income Tax Officer, Ward, TDS-2(1), HYDERABAD (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri T.Sunil Goutam, DR Date of Hearing : 01-12-2021 Date of Pronouncement : 15-12-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2014-15 arises from the from the National Faceless Appeal Centre (NFAC), Delhi’s order dated 05-08-2021 passed in DIN & Order No.ITBA/NFAC/S/250/2021-22/1034647618(1), involving proceedings u/s.250 of the Income Tax Act, 1961 [in short, ‘the Act’]. Case called twice. None appeared for the assessee’s behest. It is accordingly proceeded ex-parte. ITA No.406/Hyd/2021 :- 2 -: 2. Coming to the sole substantive issue of late file in levy of Rs.4,22,530/- u/s.234E of the Act pertaining to AY.2014-15, it is not in dispute that the learned lower authorities’ have invoked Section 200A(1)(c) of the Act inserted w.e.f.01-06- 2015. The clinching question as to whether the same applies prospectively only or with retrospective effect stands decided in assessee’s and Revenue’s favour in Fatheraj Singhvi Vs. UOI (2016) [289 CTR 602] (Karnataka) and Rajesh Kourani Vs. UOI [83 Taxmann.com 137 (Guj); respectively. And also that with no guidance has come from hon’ble jurisdictional high court. We thus adopt the view favouring the assessee in the given facts and circumstances and direct the Assessing Officer to delete the impugned late filing fee of Rs.4,22,530/-. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open court on 15 th December, 2021 Sd/- Sd/- ( A. MOHAN ALANKAMONY ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 15-12-2021 TNMM ITA No.406/Hyd/2021 :- 3 -: Copy to : 1.Naveena Educational Welfare Society, Plot No.286, Ayyappa Society, Madhapur, Hyderabad. 2.The Income Tax Officer, Ward, TDS-2(1), Hyderabad. 3.CIT(Appeals)-NFAC, Delhi. 4.D.R. ITAT, Hyderabad. 5.Guard File.