Nirmal Traders, Aurangabad V. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

ITA 443/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5244 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A; 201

Judgement Text

आयकर अपील य अ धकरण “बी” यायपीठ प ु णे म । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Respondent Asst. Year Quar ter Form 1-11 437/PUN/2021 to 447/PUN/2021 Nirmal Traders, Shop No.5, Survey No.211, Harsul Savangi, Aurangabad – 431 201 Maharashtra PAN : AAIFN8118L ACIT, CPC-TDS, Ghaziabad. 2013-14 2013-14 2013-14 2014-15 2014-15 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ 27EQ Assessee by : None Revenue by : Shri Ramesh P. Murkunde स ु नवाई क तार ख / Date of Hearing : 20.09.2022 घोषणा क तार ख / Date of Pronouncement : 20.09.2022 आदेश / ORDER PER BENCH: This batch of 11 appeals arises from different orders passed by the National Faceless Appeal Centre (NFAC), Delhi on 31-08-2021. The only issue raised in these appeals is the charging of interest u/s.234E for the quarters arising in assessment years 2013-14, 2014-15 and 2015-16. 2 ITA Nos.437 to 447/PUN/2021 Nirmal Traders A.Yrs. 2013-14 to 2015-16 2. Briefly stated, the facts of the case are that the assessee is a firm and filed the TDS returns for the respective quarters belatedly. Based on that, the Assessing Officer (AO) levied late fees u/s.234E of the Income-tax Act, 1961 (hereinafter also called `the Act’). The assessee approached the ld. CIT(A) but without success. Aggrieved thereby, the assessee has approached the Tribunal. 3. We have heard the ld. DR and gone through the relevant material on record. There is no appearance on behalf of the assessee despite notice. As such, we are proceeding to dispose of the appeals ex parte qua the assessee but on merits. 4. The solitary issue raised in all the appeals is against the confirmation of fee u/s.234E imposed by the AO. The assessment years involved in these 11 appeals are 2013-14, 2014-15 and 2015-16, which shows that the fee u/s.234E has been imposed for the delay in furnishing the statements for quarters prior to 01-06-2015. 5. Section 200A deals with processing of statements of tax deducted at source. Clause (c) of section 200A(1) was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. 3 ITA Nos.437 to 447/PUN/2021 Nirmal Traders A.Yrs. 2013-14 to 2015-16 The Hon’ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, it is seen that the issue raised in these appeals is covered in favour of the assessee. Following the precedent, we overturn the impugned orders on this sole issue. 6. In the result, all the appeals are allowed. Order pronounced in the Open Court on 20 th of September, 2022. Sd/- Sd/- PARTHA SARATHI CHAUDHURY R.S.SYAL JUDICIAL MEMBER VICE PRESIDENT प ु णे / Pune; दनांक / Dated : 20 th September, 2022 Satish 4 ITA Nos.437 to 447/PUN/2021 Nirmal Traders A.Yrs. 2013-14 to 2015-16 आदेश क त ल प अ े षत / Copy of the Order forwarded to : 1. अपीलाथ$ / The Appellant. 2. %&यथ$ / The Respondent. 3. The concerned CIT(Appeals) 4. The concerned CIT. 5. 'वभागीय %*त*न ध, आयकर अपील य अ धकरण, “A” ब च, प ु णे / DR, ITAT, “A” Bench, Pune. 6. गाड- फ़ाइल / Guard File. // True Copy // आदेशान ु सार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील य अ धकरण, प ु णे / ITAT, Pune. * Date 1. Draft dictated on 20-09-2022 Sr.PS 2. Draft placed before author 20-09-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.