M/s. Mahamantra Textiles Mills Pvt. Ltd., Ahmedabad V. The CIT, TDS,CPC, Ghaziabad

ITA 477/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6949 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Keywords: TDS

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER, & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NOS. 476 & 477/AHD/2018 ( / ASSESSMENT YEARS: 2013-14 & 2014-15) M/S. MAHAMANTRA TEXTILE MILLS P. LTD. VINIT MOONDRA C.A. 201, SARAP, OPP. NAVJIVAN PRESS ASHRAM ROAD, AHMEDABAD- 14 / VS. COMMISSIONER OF INCOME TDS, CPC, AAYKAR BHAWAN SEC-3, VAISHALI, GHAZIABAD ./ ./ PAN/GIR NO. : AAB CM0 728 P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJESH MEENA, SR. DR / DATE OF HEARING 30/07/2019 !'# / DATE OF PRONOUNCEMENT 31/07/2019 $%/ O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-8, AHMEDABAD (CIT(A) IN SHORT ), DATED 10.01.2018 CONCERNING A.YS. 2013-14 & 2014-15. 2. BRIEFLY STATED, THE ASSESSEE INTER ALIA FILED RETURN OF TDS 02.06.2016 FOR VARIOUS QUARTERS CONCERNING F.Y. 201 2-13 & 2013-14 RESPECTIVELY. THE AO COMPUTED LATE FILING FEE OF R S. 91,446/- IN ITA NOS.476 & 477/AHD/2018 [MAHAMANTRA TEXTILE VS. CIT TDS] A.YS. 2013-14 &2014-15 - 2 - AGGREGATE FOR LATE FILING OF TDS RETURN WITH THE AI D OF S-234E OF THE ACT R.W.S. S-200A OF THE ACT. IN THE CAPTIONED APP EAL, THE ASSESSEE SEEKS TO CHALLENGE THE IMPOSITION OF LATE FILING FE ES IMPOSED UNDER S. 234E OF THE ACT FOR DEFAULT IN FURNISHING STATEMENT S CONTEMPLATED UNDER S. 200A R.W.R. 31A OF THE INCOME TAX RULES, 1 962. 3. NONE APPEARED FOR ASSESSEE WHEN THE MATTER WAS C ALLED FOR HEARING THE MATTER IS ACCORDINGLY PROCEEDED EX PARTE. 4. FROM THE CASE RECORDS, IT APPEARS THAT THE CASE OF THE ASSESSEE THAT SECTION 200A OF THE INCOME TAX ACT, 1961 (HERE INAFTER REFERRED AS THE ACT) IS A MACHINERY PROVISION PROVIDING ME CHANISM FOR PROCESSING A STATEMENT OF DEDUCTION OF TAX AT SOURC E AND FOR MAKING ADJUSTMENTS WHICH ARE ARITHMETICAL OR PRIMA FACIE IN NATURE AND DOES NOT CREATE ANY CHARGE IN ANY MANNER. THIS PROVISIO N SPECIFICALLY PROVIDES FOR COMPUTING FEE PAYABLE UNDER S. 234E W. E.F. 01.06.2015. FROM THE RECORDS, IT IS THE CASE OF THE ASSESSEE TH AT SECTION 234E BEING A CHARGING PROVISION CREATING A CHARGE FOR LE VYING FEE FOR CERTAIN DEFAULTS IN FILING STATEMENTS AND FEES PRES CRIBED UNDER S. 234E CANNOT BE LEVIED WITHOUT A REGULATORY PROVISIO N FOUND IN SECTION 200A FOR COMPUTATION OF FEE PRIOR TO 01.06. 2015. 5. WE FIND THAT THE LEGAL ISSUE RAISED BY THE ASSES SEE HAS BEEN ADDRESSED BY HONBLE GUJARAT HIGH COURT IN FAVOUR O F THE REVENUE AND AGAINST THE ASSESSEE IN THE CASE OF RAJESH KOURANI VS. UNION OF INDIA (2017) 83 TAXMANN.COM 137 (GUJ.) . THE HONBLE GUJARAT HIGH COURT HELD THAT SECTION 234E OF THE ACT IS A CHARGI NG PROVISION CREATING A CHARGE FOR LEVYING FEE FOR CERTAIN DEFAU LTS IN FILING STATEMENTS AND FEE PRESCRIBED UNDER S.234E COULD BE LEVIED EVEN IN THE ABSENCE OF A REGULATORY PROVISION BEING FOUND I N SECTION 200A FOR COMPUTATION OF FEE. IN THE LIGHT OF AFORESAID DECISION OF THE ITA NOS.476 & 477/AHD/2018 [MAHAMANTRA TEXTILE VS. CIT TDS] A.YS. 2013-14 &2014-15 - 3 - HONBLE GUJARAT HIGH COURT, WE DECLINE TO INTERFERE WITH THE ACTION OF THE REVENUE AUTHORITIES. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED. SD/- SD/- (RAJPAL YADAV) (PRADIP K UMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 31/07/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 30.07.2019 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 30.07.2019 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 30.07.2019 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 30.07.2019 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 31.07.2019 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 31.07.2019 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 3 1/07/2019