Divisional Forest Officer, Nayagarh V. ACIT (CPC-TDS), Ghaziabad

ITA 428/CTK/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9544 (ITAT-CUTTACK)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-06-2020
• Assessment Year: 2017-2018
• Appeal Filed On: 13-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURESH SIVA NANDA
• Keywords: TDS
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO S . 424 TO 431/ CTK/201 9 (AY:20 16 - 201 7 )( QUARTER - 4 ) 2 4 Q (AY:20 17 - 201 8 )( QUARTER - 1 ) 2 4 Q (AY:201 7 - 201 8 ) (QUARTER - 2 ) 2 4 Q (AY:201 7 - 201 8 ) (QUARTER - 3 ) 2 4 Q (AY:201 7 - 201 8 ) (QUARTER - 4 ) 2 4 Q (AY:201 8 - 201 9 ) (QUARTER - 1 ) 2 4 Q (AY:201 8 - 201 9 ) (QUARTER - 2 ) 2 4 Q (AY:201 8 - 201 9 ) (QUARTER - 3 ) 2 4 Q DIVISIONAL FOREST OFFICER, NAYAGARH FORES T DIVISION, AT/PO/DIST: NAYAGARH - 752 069 VS. ITO(TDS) - 2, BHUBANESWAR PAN NO. AA AGD 1867 K , T AN NO. : BBN D00003D ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI SURESH SIVA NANDA, DR / DATE OF HEARING : 29 / 0 6 /20 20 / DATE OF PRONOUNCEMENT : 30 / 0 6 /20 20 / O R D E R PER BENCH : TH ESE ARE THE EIGHT APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 1, BHUBANESWAR ALL DATED 2 7 .0 8 .2019 PERTINENT TO THE QUARTER S AS MENTIONED ABOVE FOR THE FINANCIAL YEAR S 2015 - 2016 , 2016 - 2017 & 2017 - 2018 RELEVANT TO ASSESSMENT YEAR S 2016 - 2017, 2017 - 2018 & 2018 - 2019 , RESPECTIVELY . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASES WERE CALLED FOR HEARING ON SECOND ROUND. THEREFORE, THE BENCH PROCEEDED TO DISPOSE OFF THE APPEALS OF ASSESSEE AFTER CON SIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. ITA NO S . 4 24 - 431 /CTK/201 9 2 3 . THE SOLE ISSUE INVOLVED IN ALL THESE APPEALS RELATING TO LEVY OF LATE FILING FEES U/S.2 3 4E OF THE ACT ALONG WITH THE INTEREST CHARGED U/S.220(2) OF THE ACT 4 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE FILED THE TDS RETURN FOR THE RESPECTIVE QUARTERS BELATEDLY, THEREFORE, THE ACIT(CPC - TDS) , GHAZIABAD RAISED THE FOLLOWING DEMANDS FOR THE RESPECTIVE QUARTERS AND RESPECTIVE ASSESSMENT YEARS : - ITA NO S . F INANCIAL YEAR ASSESS MENT YEAR QUARTER DEMAND RAISED U/S.234E INTEREST CHARGED U/S.220(2) 424/CTK/19 201 5 - 201 6 2016 - 2017 24Q - 4 1,31,800/ - 1318/ - 425/CTK/19 201 6 - 201 7 2017 - 2018 24Q - 1 39 , 0 00/ - 390/ - 426/CTK/19 201 6 - 201 7 2017 - 2018 24Q - 2 39 , 0 00/ - 390/ - 427/CTK/19 201 6 - 201 7 201 7 - 2018 24Q - 3 39 , 0 00/ - 390/ - 428/CTK/19 201 6 - 201 7 201 7 - 201 8 24Q - 4 3 8 , 0 00 / - 3 80 / - 429/CTK/19 201 7 - 201 8 2018 - 2019 24Q - 1 37 , 5 00/ - 375 / - 430/CTK/19 201 7 - 201 8 2018 - 2019 24Q - 2 25,600/ - 256 / - 431/CTK/19 201 7 - 201 8 2018 - 2019 24Q - 3 7200/ - 72/ - 5 . AGAINST THE A BOVE DEMAND RAISED U/S.234E OF THE ACT, BY THE CPC (TDS), THE ASSESSEE APPEALED BEFORE THE CIT(A) AND THE CIT(A) DISMISSED ALL THE APPEALS OF THE ASSESSEE HOLDING THAT THE ASSESSEE HAS FILED QUARTERLY TDS RETURN IN FORM NO.2 4 Q FOR THE ABOVE MENTIONED QUARTE RS BELATEDLY. 6 . FURTHER AGGRIEVED, THE ASSESSEE IS IN APPEAL S BEFORE THE INCOME TAX APPELLATE TRIBUNAL. 7 . LD. DR, BEFORE US , RELIED ON TH E ORDERS OF AUTHORITIES BELOW AND SUBMITTED THAT ALL THE APPEALS OF THE ASSESSEE DESERVE TO BE DISMISSED AS THE ASSES SEE HAS FILED 24Q STATEMENT FOR THE QUARTERS AS STATED ABOVE BELATEDLY. ITA NO S . 4 24 - 431 /CTK/201 9 3 8 . AFTER HEARING THE SUBMISSIONS OF THE LD. DR AND PERUSING THE ENTIRE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE APPEALS FILED BY THE ASSESSEE AGAINST THE LEVY OF LATE FEE U/S.23 4E OF THE ACT FOR THE QUARTERS AS MENTIONED ABOVE, DO NOT FALL PRIOR TO THE AMENDMENT TO SECTION 200(3) OF THE ACT AS THE FINANCIAL YEARS INVOLVED IN THE PRESENT APPEALS ARE MUCH AFTER THE AMENDMENT BROUGHT TO SECTION 200(3) OF THE ACT , WHICH IS EFFECTIVE FROM 01.06.2015. THEREFORE, WE ARE OF THE OPINION THAT THE ASSESSEE IS LIABLE TO PAY THE LATE FEE AS LEVIED FOR THE ABOVE STATED QUARTERS. THUS, THE GROUND RAISED IN ALL THE APPEALS WITH REGARD TO LEVY OF LATE FEE U/S.234E OF THE ACT IS DISMISSED. 9. WITH REGARD TO CHARGING OF INTEREST U/S.220(2) OF THE ACT, WE ARE OF THE OPINION THAT THE ASSESSEE COULD NOT BE ESCAPED FROM THE PAYMENT OF INTEREST . THEREFORE, THE AUTHORITIES BELOW HAVE RIGHTLY CHARGED THE INTEREST U/S.220(2) OF THE ACT. ACCORDINGLY, WE UPHO LD THE ORDERS OF L OWER AUTHORITIES AND DISMISS THIS GROUND RAISED IN ALL THE APPEAL S OF THE ASSESSEE. 10. IN THE RESULT, ALL APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 / 06 / 20 20 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 30 / 0 6 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. ITA NO S . 4 24 - 431 /CTK/201 9 4 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELL ANT - DIVISIONAL FOREST OFFICER, NAYAGARH FORES T DIVISION, AT/PO/DIST: NAYAGARH - 752069 2. / THE RESPONDENT - ITO(TDS) - 2, BHUBANESWAR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / D R, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//