Director,Directorate of Radiation Safety, Trichur V. The ITOTDS, Trichur

ITA 511/COCH/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4069 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-02-2019
• Assessment Year: 2016-2017
• Appeal Filed On: 02-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A.S.BINDHU
• Assessee Lawyers: DAVIS
• Keywords: TDS
• Section: 2; 234E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM ITA NO. 51 1 /COCH/201 8 : ASST.YEAR 2016 - 2017 THE DIRECTOR, DIRECTORATE OF RADIATION SAFETY COLLEGE ROAD, THRISSUR 680 001. PAN : CHNDO1368D VS. THE INCOME TAX OFFICER (TDS), TRICHUR. ( APPELLANT ) (RESPONDENT) APPELLANT BY : SRI.K.A.DAVIS, DIRECTOR RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 07.02.2019 DATE OF PRONOUNCEMENT : 07 .02.2019 O R D E R PER CHANDRA POOJARI, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), DATED 03.08.2018, IMPOSING LATE FEE U/S 234E OF THE I.T.ACT FOR DEFAULT IN FURNISHING STATEMENTS OF TDS IN FORM NO.24Q FOR FOURTH QUARTER OF THE FINANCIAL YEAR 2015 - 2016. 2. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION THAT , WITH EFFECT FROM 01.07.201 2 AS PER SECTION 234E OF THE ACT, IF ANY TDS STATEMENT IS NOT FILED IN TIME, THE LEVY OF LATE FEE UNDER THIS SECTION IS MANDATORY AND BEING SO, WE HAVE NO POWER TO EXAMINE THE SAME . ACCORDINGLY, WE CONFIRM THE ORDER OF THE CIT(A) , AS THE ISSUE IS RELATING TO A.Y. 2015 - 2016 . ITA NO . 511 /COCH/2018 THE DIRECTOR, DIRECTORATE OF RADIATION SAFETY. 2 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 07 TH DAY OF FEBRUARY, 2019 . SD/ - SD/ - (GEORGE GEORGE K) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN ; DATED : 07 TH FEBRUARY, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (A), TRICHUR. 4. THE CIT , TDS, KOCHI . 5. DR, ITAT, COCHIN 6. GUARD FILE.