Indiasoft Technologies Pvt.Ltd, Pune V. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

ITA 531/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2854 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 17-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay; TDS
• Section: 154; 234E; 200A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER I.T.A. No. 531/PUN/2021 – A.Y. 2016-17 (26Q/Q1) M/s. Indiasoft Technologies Pvt. Ltd. Office No. 7, 5 th floor, clover Metropole, NIBM Road, Kondhwa Khurd, Pune-411 048 PAN: AABCO 0540 H :Appellant Vs. The Asstt. C.P.C. TDS, Ghaziabad :Respondent Appellant by : Mrs. J.R. Chandekar Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 26-09-2022 Date of Pronouncement : 26-09-2022 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from order of the National Faceless Appeal Centre (NFAC), Delhi, dated 10-08-2021 for A.Y. 2016-17 as per the following grounds of appeal on record. 1. On the facts and in the circumstances of the case and in law the ld. Faceless CIT(A) was not justified in confirming the order of lower authorities wherein it has been held that, after passing a long order running into 14 pages, that levy of late fees u/s 234E was correct. The levy be deleted. 2. On the facts and in the circumstances of the case and in law the order pertains to period falling prior to 01-06-2015 i.e. before insertion of cl. (c) in sec. 200A of the Act from when statutory sanction for collection of late fees was granted. It was necessary to consider whether sec. 234E was applicable in the absence of statutory sanction such late fees were not leviable. The fees levied be deleted. 3. On the facts and in the circumstances of the case and in law in the last sentence held as not admissible in law and on facts the appellant submits that the late fees were not leviable in facts and in law, in such circumstances the CIT(A) (Faceless) ought to have passed the order in favour of the assessee following the jurisdictional Tribunal verdicts. It be held accordingly. 4. On the facts and in the circumstances of the case and in law the filing of the appeal is delayed by few days. The appellant was prevented by sufficient cause. The application for condonation of delay along with sworn affidavit will be filed at the time of hearing. The delay be condoned and appeal be admitted for hearing. 2 ITA 531/PUN/2021 Indiasoft Technolopgies A.Y. 2016-17 3. We have perused the case records and heard the submissions of the parties before us. We find that the only issue for adjudication is the levy of late fee u/s 234E of the Act. It is settled legal position that such power to the Department was not there for levying such late fee u/s 234E prior to 01-06-2015. Admittedly the assessment year involved in this case is 2016-17. Perusal of intimation u/s 154 read with section 200A dt. 05-11-2019 issued by TDS-CPC shows that the assessee’s original TDS return filed in form 26Q for Q1 of F.Y. 2015-16 relevant to A.Y. 2016-17 was processed and intimation u/s 200A was issued on 25-04-2016 itself. Therefore the incidence of charging late fees u/s 234E of the Act initiated by the Department is post 01-06-2015. In view of this, the NFAC was justified in confirming the order of the A.O in levying the late fees u/s 234E of the Act. We therefore, do not find any reason to interfere with the order of the NFAC and the same is upheld. 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on this 26 th September 2022. Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, this 26 th day of September 2022 Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CCIT- 1, Pune . 4. The NFAC, Delhi 5. The D.R. ITAT ‘B’ Bench Pune. 6. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune /// TRUE COPY /// 3 ITA 531/PUN/2021 Indiasoft Technolopgies A.Y. 2016-17 Date 1 Draft dictated on 26-09-2022 Sr.PS 2 Draft placed before author 26-09-2022 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 26-09-2022 Sr.PS/PS 7 Date of uploading of order 26-09-2022 Sr.PS/PS 8 File sent to Bench Clerk 26-09-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order