SHRADDHA RAVINDRA SHIKHARE, MUMBAI V. ACIT CPC (TDS), MUMBAI

ITA 4865/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3803 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2016-2017
• Appeal Filed On: 16-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A; 201

Judgement Text

SHRADDHA RAVINDRA SHIKHARE VS. ACIT , CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI S.RIFAUR REHMAN, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NOS.48 65 /MUM/2018 (ASSESSMENT YEAR: 2016 - 17) SHRADDHA RAVINDRA SHIKHARE D - 3, INDRAYANI CHS LTD., PLOT NO. 220, ORAI - II, NEAR SUVIDYA SCHOOL, BORIVALI (W), MUMBAI 400 091 VS. ASST. COMMISSIONER OF INCOME TAX, CPC (TDS), MUMBAI. PAN BXVPS5256D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH JOSHI RESPONDENT BY: SHRI V. VINOD KUMAR, D.R DATE OF HEARING: 27.11.2019 DATE OF PRONOUNCEMENT: 29 .11.2019 O R D E R PER RAVISH SOOD, JM: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 60, MUMBAI, DATED 14.06.2018 FOR A.Y. 2016 - 17, WHICH IN TURN ARISES FROM THE INTIMATION RECEIVED FROM THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL - TDS, GHAZIABAD, UNDER SEC. 200A OF THE INCOME TAX ACT, 1961 (FOR SHORT ACT), DATED 2 5 .04.2016. THE ASSESSEE HAS ASSAILED THE IMPUGNED ORDER ON THE FOLLOWING GROUNDS OF APPEAL : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW, THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF LEARNED ASSESSING OFFICER IN LEVYING A LATE FILING FEES OF RS. 14,600/ - U/S.234E OF THE INCOME TAX ACT, 1961, WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. 2 . THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER OR DELETE THE SAID GROUND OF APPEAL. SHRADDHA RAVINDRA SHIKHARE VS. ACIT , CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 2 2. BRIEFLY STATED, THE ASSESSEE HAD DELAYED FILING OF THE STATEMENT OF TAX DEDUCTION AT SOURCE IN FORM NO. 26QB FOR A.Y. 201 6 - 1 7 . RESULTANTLY, THE ACIT, CENTRAL PROCE SSING CELL - TDS INTER ALIA LEVIED LATE FILING FEES UNDER SEC. 234E OF RS. 14,600/ - . 3. AGGRIEVED, THE ASSESSEE ASSAILED THE IMPOSITION OF FEES UNDER SEC.234E . HOWEVER, THE CONTENTIONS ADVANCED BY THE ASSESSEE DID NOT FIND FAVOUR WITH THE CIT(A). OBSERVING, THAT EVEN FOR THE PERIOD PRIOR TO 01.06.2015 THE CHARGING OF FEE UNDER SEC.234E WAS A PART OF THE STATUTE WHICH CALLED FOR A LEVY OF FEE FOR DEFAULT IN FURNISHING THE STATEMENTS, THE CIT(A) REJECTED THE CLAIM OF THE ASSESSEE AND UPHELD THE FEES LEVIED UNDE R SE. 234E. 4. WE HAVE HEARD THE AUTHORISED REPRESENTATIVES FOR BOTH THE PARTIES, AND ALSO PERUSED THE ORDER/INTIMATION OF THE LOWER AUTHORITIES. ON A PERUSAL OF SEC. 234E, WE FIND , THAT THE SAME ENVISAGES LEVY OF FEES ON A PERSON WHO FAILS TO DELIVER OR CAUSE TO BE DELIVERED A STATEMENT WITHIN THE TIME PRESCRIBED IN SUB - SECTION (3) OF SECTION 200 OR THE PROVISO TO SUB - SECTION (3) OF SECTION 206C. ADMITTEDLY, THE ASSESSEE IN THE CASE BEFORE US HAD DELAYED THE FILING OF THE STATEMENT OF TAX DEDUCTION AT SOU RCE IN FORM NO. 26QB FOR A.Y. 2016 - 17. AS PER THE AMENDMENT MADE AVAILABLE IN SEC. 200A, VIDE THE FINANCE ACT, 2015 W.E.F 01.06.2015, WHERE A STATEMENT OF TAX DEDUCTION AT SOURCE [OR A CORRECTION STATEMENT] HAS BEEN MADE BY A PERSON DEDUCTING ANY SUM UND ER SECTION 200, SUCH STATEMENT SHALL BE PROCESSED, AND THE FEES, IF ANY, SHALL BE COMPUTED IN ACCORDANCE WITH THE PROVISIONS OF SEC. 234E. AS THE PERIOD IN THE CASE BEFORE US IS SUBSEQUENT TO 01.06.2015 I.E THE DATE ON WHICH SEC. 234E ENABLING LEVY OF LATE FILING FEES WAS MADE AVAILABLE IN SEC. 200A, THEREFORE, WE FIND NO INFIRMITY IN THE ORDER OF THE ACIT, CENTRAL PROCESSING CELL - TDS, GHAZIABAD, WHO IN OUR CONSIDERED VIEW HAD RIGHTLY LEVIED LATE FILING FEES UNDER SEC. 234E OF RS. 14,600/ - ON THE ASSESSEE. ACCORDINGLY, FINDING NO INFIR MITY IN THE ORDER OF THE CIT(A) WHO HA D UPHELD THE LEVY OF FEES BY THE ACIT, CPC, WE UPHOLD HIS ORDER. 5 . RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 29 /11/2019. SD/ - SD/ - (S. RIFAUR REHMAN) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 29 .11.2019 PS. ROHIT SHRADDHA RAVINDRA SHIKHARE VS. ACIT , CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI