M/s. N.P. MISHRA INFRASTRUCTURES PVT. LTD., Mhow V. The DCIT (CPC)-TDS GHAZIABAD UNDER JURISDICTION OF ITO TDS-II, Indore

ITA 552/IND/2014

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0452 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-06-2015
• Assessment Year: misc
• Appeal Filed On: 21-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER 1. ITA NO. 551/IND/2014 A.Y. 2013-14 2. ITA NO. 552/IND/2014 A.Y. 2013-14 1. SHRI SANJAY KUMAR DWIVEDI INDORE TAN TAN BPLSI 3754G 2. N.P. MISHRA INFRASTRUCTURES PRIVATE LIMITED INDORE TAN BPLNO 1173E ::: APPELLANT VS DY. COMMR. OF INCOME TAX OFFICER (CPC)-TDS, GHAZIABAD UNDER JURISDICTION OF ITO TDS-II, INDORE ::: RESPONDENT ` 2 APPELLANT BY SHRI RAJESH MEHTA RESPONDENT BY SHRI R.A. VERMA DATE OF HEARING 9.6.2015 DATE OF PRONOUNCEMENT . 6 .2015 O R D E R PER SHRI B.C. MEENA, AM THESE APPEALS FILED BY THESE TWO ASSESSEES EMANATE FROM TWO ORDERS OF THE LEARNED CIT(A)-II, INDORE, B OTH DATED 13.6.2014. IN THESE APPEALS, THE ASSESSES HAVE TAKEN TH E FOLLOWING COMMON GROUNDS :- (I) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE ORDER OF THE LD. CIT(A)-II IS CONTRARY TO THE F ACTS OF THE CASE. (II) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE LD. CIT(0A ERRED IN LAW AS WELL AS ON FACTS IN 3 CONFIRMING LATE FEES U/S 234E OF THE INCOME TAX ACT, 1961 (III) THE GROUNDS ON WHICH APPEAL IS DISMISSED BY L D. CIT(A) IS MERELY ON THE BASIS OF SURMISES AND CONJECTURES. (IV) THE ORDER U/S 200A OF THE INCOME TAX ACT, 1961 DOES NOT PERMIT LEVY OF LATE FEES U/S 234E OF THE INCOME TAX ACT, 1961 HENCE INVALID, ILLEGAL AND NEEDS TO BE QUASHED. (V) THE PROVISION OF SEC. 204 OF THE INCOME TAX ACT , 1961 PERSON RESPONSIBLE FOR DUES U/S 192 TO SEC. 203AA AND SEC. 285 OF THE INCOME TAX ACT, 1961 DOES NOT COVER SEC. 234E OF THE INCOME TAX ACT, 1961 HENCE NONE OF THE PERSON HAS BEEN HELD RESPONSIBLE U/S 204 FOR THE DEFAULT U/S 234E, 4 HENCE PRAYS TO QUASH THE ILLEGAL AND UNLAWFUL ORDER. (VI) LEVY OF LATE FEES U/S 234E OF THE INCOME TAX AC T, 1961 IS UNCONSTITUTIONAL BECAUSE DEDUCTOR IS ALREADY PENALIZED BY WAY OF INTEREST ON LATE PAYMENT U/S 201(1A). 2. WE HAVE HEARD BOTH THE PARTIES AT LENGTH. ON IDENTIC AL FACTS AND GROUNDS, WE HAVE DECIDED ANOTHER APPEAL BEARING ITA NO. 550/IND/2014 AND VIDE OUR ORDER DATED 11 TH JUNE, 2015 WE HAVE HELD THAT THE LEVY OF FEES U/S 234E OF T HE ACT WAS NOT APPEALABLE BEFORE THE LEARNED CIT(A). WE, THERE FORE, FOLLOWING THE ABOVE ORDER OF THE TRIBUNAL, HOLD THAT THE APPEALS OF THE ASSESSEE ARE NOT MAINTAINABLE. THE SAME ARE, THEREFORE, DISMISSED. 6. IN THE RESULT, THE APPEALS OF THE ASSESSES ARE DISMISSED. 5 ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE, 2015 SD/- SD/- (D.T. GARASIA) (B.C.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 TH JUNE, 2015 DN/-