C & K Management Limited, Secunderabad V. Asst. Commissioner of Income Tax, TDS, Circle-1(1), Hyderabad

ITA 460/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4384 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2015-2016
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY; S.MOHARANA
• Assessee Lawyers: J. MARUTHI RAGHURAM
• Keywords: Retrospective amendment; TDS
• Section: 234E; 200A; 201; 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER SL.NO. ITA NO. A.Y. APPELLANT RESPONDENT 1 TO 3 454 /HYD/19 T O 456 /H/19 201 3 - 14 TO 201 5 - 16 T.M. INPUTS AND SERVICES PVT. LTD. SECUNDERABAD [PAN: AAACT8336R ] ITO (TDS), TDS, WARD 2(3), HYDERABAD 4 436/HYD/2019 2013 - 14 TMI E2E ACADEMY PRIVATE LIMITED HYDERABAD [PAN: AADCT7103K] ITO, WARD (TDS), TDS 2(3), HYDERABAD 5 TO 7 458/HYD/19 TO 460 /HYD/19 20 13 - 14 TO 2015 - 16 C & K MANAGEMENT LTD. SECUNDERABAD [PAN:AABCC4481D] ACIT, CIRCLE 1(1) HYDERABAD FOR ASSESSEE : SHRI J. MARUTHI RAGHURAM, AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR & DR.S.MOHARANA,CIT,DR DATE OF HEARING : 04 - 02 - 202 1 AND 10/05/2021 DATE OF PRONOUNCEMENT : 10 - 0 5 - 2 021 O R D E R PER S.S. GODARA, JM : THESE THREE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 8, HYDERABAD, INVOLVING VARYING ASSESSMENT YEARS STATED AS UNDER. 2 SL. ITA NO. AY AUTHORITYS ORDER DATED/CASE NO. PROCEEDINGS U/S 01 T O 03 454 /H/19 TO 456/H/19 201 3 - 14 TO 201 5 - 16 CIT(A) - 8 ,HYD ORDER DATED 03 . 10 . 2018 CASE N O. 10054 TO 10056 /2017 - 18 200A 04 436 /HYD/19 201 3 - 14 - DO - , DT 02.10. 18 IN CASE NO. 10053 /201 7 - 18 200A 05 TO 07 458 TO 460/H/ 19 2013 - 14 TO 2015 - 16 - DO - , IN CASE NO.0160/2018 - 19 200A 2. WE N OTICE DURING THE COURSE OF HEARING THAT THE ASSESSEES SOLE IDENTICAL SUBSTANTIVE GROUND SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES ACTION LEVYING SEC. 234E LATE FEE INSERTED IN THE ACT W.E.F. 01.06.2015 CARRYING RETROSPECTIVE EFFECT . WE FIND IN THI S BACKDROP THAT CASE LAW FATEH RAJ SINGH & OTHERS VS. UOI (2016) 289 CTR 602 (KAR.) HOLDS SEC.200A INSERTED IN THE ACT WEF 1.6.2015 AS PROSPECTIVE ONLY AND RAJESH KAURANI VS. UOI (2017) 83 TAXMANN . COM 137 (GUJ.) HAS TAKEN A CONTRARY VIEW . NO GUIDANCE HAS COME FROM HONBLE JURISDICTIONAL HIGH COURT QUA THE INSTANT ISSUE. WE THUS ADOPT THE LEGAL PROPOSITION FAVOURING THE ASSESSEE AND DIRECT THE ASSESSING AUTHORITY(IES) CONCERNED TO DELETE THE IMPUGNED LATE FILING LEVY . THESE ASSESSE ES APPEALS ARE ALLOWED IN ABOVE TERMS. A COPY OF THIS C OMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. PRONOUNCED IN OPEN COURT ON 10 TH MAY, 2021. SD/ - S D/ - ( L.P. SAHU ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MAY, 2021. 3 *GMV. COPY OF THE ORDER FORWARDED TO: 1. (I) TM INP UTS AND SERVICES P LTD., 1 - 8 - 303/488/12, CAREER CENTRE, PRENDERGHAST ROAD, BEGUMPET, SECUNDERABAD 500 003, TELANGANA (II) TMI E2E ACADEMY PVT.LTD., 1 - 8 - 303/488/12, CAREER CENTRE, PRENDERGHAST ROAD, BEGUMPET, SECUNDERABAD 500 003, TELANGANA ( IIII) C&K MANAG EMENT LTD., 1 - 8 - 303/488/12, CAREER CENTRE, PRENDERGHAST ROAD, BEGUMPET, SECUNDERABAD 500 003, TELANGANA 2. (I) ITO, TDS, TDS, WARD 2(3), HYD. (II) ACIT, TDS, RANGE 2 , HYD. 3. (I) CIT(A) - 8 , HYDERABAD. (II) PR.CIT - TDS, HYDERABAD. 4. DR ITAT 5. GUARD FILE