M/s Cosmique Ltd., New Delhi V. ITO TDS, New Delhi

ITA 5488/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3748 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 24-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MITHUN SHETE
• Assessee Lawyers: ASHOK DUBEY
• Keywords: TDS

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND S MT BEENA A. PILLAI, JUDICIAL MEMBER ITA NO 5488 /DEL/20 1 6 [A.Y 20 1 3 - 1 4 ] ITA NO 5489 /DEL/201 6 [A.Y 2013 - 14] ITA NO 5490 /DEL/201 6 [A.Y 2013 - 14] M/S COSMIQUE LIMITED VS. THE INCOME - TAX OFFICER 58, 1 ST FLOOR, WARD 3(4) SOUTH PATEL NAGAR MARKET NEW DELHI NEW DELHI PAN : AA ACC 9696 H (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI ASHOK DUBEY, AR DEPARTMENT BY : SH RI MITHUN SHETE , SR. DR DATE OF HEARING : 13 . 0 2 .201 9 DATE OF PRONOUNCEMENT : 13 . 0 2 .201 9 ORDER PER BENCH : THE ABOVE THREE APPEAL S BY THE ASSESSEE ARE PREFERRED AGAINST THE COMMON ORDER OF THE LD. CIT(A) 4 1, NEW DELHI DATED 1 3 . 07 .201 6 PERTAINING TO A.Y 201 3 - 1 4 . 2 2. THE DIRECTOR OF THE COMPANY HAS FILED AN APPLICATION DATED 13.02.2019 STATING AS UNDER: ABOVE NOTED APPEALS ARE FIXED FOR TODAY. IMPOSING OF LATE FEE FOR LATE FILING OF TDS RETURN U/S 234E OF IT ACT. IN THIS RESPECT SUBMIT HON'BLE RAJASTHAN HIGH COURT IN THE CASE OF M/S DUNDLOD SHIKSHAN SANTHAN VS UNION OF INDIA. FOLLOWED THE DECISION OF HIGH COURT OF BOMBAY IN THE CASE OF RASMIKANT KUNDALIA AND UPHELD THE CONSTITUTIONAL VALIDITY OF SECTION 234E AND HAS ALSO DECIDED THE ISSUE OF LEGALITY OF ORDERS PASSED UNDER SECTION 200A LEVYING LATE FILING FEES U/S 234E PRIOR TO 01.06.2015. IN REFERENCE OF ABOVE DECISION BY THE HON'BLE HIGH COURTS, WHICH IS FOLLOWED BY THE ITAT, I WITHDRAW THE APPEALS OR IF THE APPELLANT TRIBUNAL CONSIDER LATE FILLING FEES CHARGE U/S 234E AFTER WITH EFFECT FROM 01.06 .2015 MAY PASS APPROPRIATE ORDER. I HEREBY AUTHORIZED SHR. ASHOK KUMAR DUBEY TO APPEAR OF MY BEHALF AND SUBMIT THE APPLICATION . 3. IN VIEW OF THE ABOVE, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3 4 . IN THE RESULT, THE APPEAL S OF THE ASSESSE E IN ITA NO S . 5488 TO 5490 /DEL/201 6 STAND DISMISSED . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 13 . 0 2 .201 9 . SD/ - SD/ - [ BEENA PILLAI ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 3 T H FEBRUARY , 201 9 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER