CHATE TUTORIALS PVT. LTD. , AURANGABAD V. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

ITA 479/PUN/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6689 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-06-2024
• Assessment Year: 2021-2022
• Appeal Filed On: 10-03-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.476, 477, 478, 479 & 480/PUN./2024 Assessment Years 2017-2018, 2018-2019, 2020-2021, 2021-2022 & 2022-2023 Chate Tutorials Pvt. Ltd., ‘Chate House’, Plot No.4, Near N-2 Cricket Stadium, CIDCO, Aurangabad. PIN – 431 003 PAN NSKCO1565E Maharashtra. vs. The Assistant Commissioner of Income Tax, TDS-Circle, Income Tax Office, Kendriya Rajaswa Bhavan, Gadkari Chowk, Old Agra Road, NASHIK – 422 002. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 03.06.2024 Date of Pronouncement : 04.06.2024 ORDER PER BENCH : These instant batch of assessee’s five appeals I.T.A.Nos.476, 477, 478, 479 & 480/PUN./2024, arise against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s as many Din and Order Nos.ITBA/NFAC/S/250/2023- 24/1054863137(1); 1054862985(1); 1054862825(1); 1054862595(1); 1054863251(1); all dated 04.08.2023, respectively, in proceedings u/sec.200A of the Income Tax Act, 1961 (in short "the Act"). Cases called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2 ITA.No.476 to 480/PUN./2024 2. Delay of 160 days each in the instant five appeals is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice. 3. It emerges at the outset that the assessee’s identical sole substantive ground(s) raised in all these appeals seek to reverse both the learned lower authorities action imposing sec.234E late filing fee for delay in filing of TDS statement(s) pertaining to the impugned assessment years. The first and foremost clinching aspect which emerges during the course of hearing is that the statutory amendment in sec.200A(1) clauses (c to f) substituting the earlier corresponding provisions, by Finance Act 2015 w.e.f. 01.06.2015 carrying prospective effect and we are very well in assessment years 2017-2018, 2018-2019, 2020-2021, 2021-2022 & 2022-2023; as the case may be, in the instant five appeals. We thus hardly see any merit in assessee’s identical sole substantive grievance. Rejected accordingly. No other ground has been pressed before us. 4. These assessee’s five appeals I.T.A.Nos.476, 477, 478, 479 & 480/PUN./2024 are dismissed in above terms. A copy of this common order be placed in the respective case files. 3 ITA.No.476 to 480/PUN./2024 Order pronounced in the open Court on 04.06.2024. Sd/- Sd/- [RAMA KANTA PANDA] [SATBEER SINGH GODARA] VICE PRESIDENT JUDICIAL MEMBER Pune, Dated 04 th June, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R. ITAT, “A” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.