Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 4785 (ITAT-CUTTACK)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2020
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
DB
Assessment Year
2011-2012
Appeal Filed On
07-01-2020
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM . / ITA NO S . 05 TO 11 /CTK/20 20 (AY:2010 - 2011)(4 TH QUARTER) 26Q (AY:2011 - 2012)(4 TH QUARTER) 26Q (AY:201 2 - 2013)(4 TH QUARTER) 2 6 Q (AY:2013 - 2014)( 4 TH QUARTER) 2 6 Q (AY:2014 - 2015) ( 2 ND QUARTER)26Q (AY:2014 - 2015)( 3 RD QUARTER) 2 6 Q (AY:2017 - 2018) (4 TH QUARTER)26 Q DIRECTOR OF PHYSICAL PLANT, OUAT SIRIPUR, BHUBANESWAR DISTRICT : KHURDA VS. ACIT(CPC - TDS), GHAZIABAD TAN NO. : BBN D 00486 D ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 14 / 10 /20 20 / DATE OF PRONOUNCEMENT : 16 / 10 /20 20 / O R D E R PER BENCH : TH E ASSESSEE HAS FILED TH ESE SEVEN APPEAL S AGAINST THE ORDER OF CIT(A) - 1 , BHUBANESWAR , DATED 22.10.2019 & 16.10.2019 FOR THE A.Y S . 2010 - 2011, 2011 - 201 2, 2012 - 2013, 2013 - 2014 , 2014 - 2015 & 2017 - 2018, RESPECTIVELY 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THE CASE WAS CALLED FOR SECOND ROUND OF HEARING. A PPLICATION S DATED 14.10.2020 H AVE BEEN ITA NO S . 05 - 11 /CTK/20 20 2 FILED BY THE LD.AR OF THE ASSESSEE FOR ADJOURNMENT , HOWEVER, LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE REJECTED THE ADJOURNME NT APPLICATION S AND PROCEEDED TO DISPOSE OFF ALL THE APPEAL S OF THE ASSESSEE AFTER CONSIDERING THE SUBMISSIONS OF LD.DR AND THE MATERIAL EVIDENCE AVAILABLE ON RECORD. 3 . THE SOLE ISSUE INVOLVED IN ALL THE APPEALS IS WITH REGARD TO CONFIRMING THE INTEREST U/S.201(1A) OF THE ACT ALONG WITH INTEREST CHARGED U/S.220(2) OF THE ACT BY THE CIT(A) AND ALSO LEVY OF LATE FILING FEE U/S.234E OF THE ACT IN THE APPEALS FOR A.Y. 2014 - 2015 FOR QUARTERS 2 ND & 3 RD . THE DETAILS OF FEE LEVIED IN ALL THE APPEALS ARE AS UNDER : - ITA NOS. A.Y. QTR INTEREST LEVIED U/S.201(1A) OF THE ACT LATE FILING FEE LEVIED U/S.234E OF THE ACT INTEREST LEVIED U/S.220(2) OF THE ACT TOTAL FEE LEVIED DEMAND CONFIRMED BY THE CIT(A) 05/CTK/20 2010 - 11 4 12,888/ - - 4,608/ - 17,500/ - 1,34,541/ - 06/CTK /20 2011 - 12 4 1,19,071/ - - 15,470/ - 1,34,541/ - 1,34,541/ - 07/CTK/20 2012 - 13 4 14,527/ - - 3,190/ - 17,720/ - 17,720/ - 08/CTK/20 2013 - 14 4 7,311/ - - 3,334/ - 10,650/ - 10,650/ - 09/CTK/20 2014 - 15 2 - 12,800/ - 5,984/ - 18,780/ - 18,780/ - 10/CTK/20 2014 - 15 3 - 17 ,200/ - 8,084/ - 25,284/ - 25,284/ - 11/CTK/20 2017 - 18 4 2,799/ - - - 2,800/ - 2,800/ - 4 . SINCE THE ISSUE IN ALL THE APPEALS, IS IDENTICAL, EXCEPT DIFFERENT IN FIGURE, THEREFORE, ALL THE APPEALS ARE HEARD ANALOGOUSLY AND DISPOSED OFF BY THIS CONSOLIDATED ORDE R. FOR THE SAKE OF CONVENIENCE, WE SHALL TAKE INTO CONSIDERATION THE FACTS AND GROUNDS MENTIONED IN ITA NO. 05 /CTK/20 20 FOR THE ASSESSMENT YEAR 2011 - 201 2 FOR DECIDING ALL THE APPEALS AND THE OUTCOME OF THE SAME SHALL BE APPLIED MUTATIS MUTANDIS TO THE OTHER APPEALS ALSO. ITA NO S . 05 - 11 /CTK/20 20 3 5 . BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE IS A GOVERNMENT OF ODISHA ORGANISATION AND REMITTED TDS AMOUNT FOR THE RESPECTIVE QUARTERS IN THE RESPECTIVE ASSESSMENT YEARS UNDER CONSIDERATION BELATEDLY, ON THE BASIS OF WHICH THE ACIT (TDS - CPC), GHAZIABAD ISSUED AN INTIMATION U/S.154 OF THE ACT LEVYING INTEREST ON LATE PAYMENT U/S.201(1) AND 220(2) OF THE ACT . FURTHER, THE ACIT(TDS - CPC) HAS ALSO LEVIED LATE FEE U/S.234E OF THE ACT FOR QUARTER - 2 ND & 3 RD (AY: 2014 - 2015) . AGGRIEVED THEREBY, TH E ASSESSEE PREFERRED APPEAL BEFORE THE CIT(A) AND THE CIT(A) UPHELD THE ACTION OF ACIT(TDS - CPC) AND DISMISSED THE APPEALS OF THE ASSESSEE. 6 . NONE APPEARED ON BEHALF OF THE ASSESSEE. 7 . ON THE OTHER HAND, LD.DR RELIED ON THE ORDERS OF AUTHORITIES BELOW. 8 . AFTER HEARING THE SUBMISSIONS OF LD. DR AND PERUSING THE ENTIRE MATERIAL AVAILABLE ON RECORD AND ORDERS OF AUTHORITIES BELOW, WE FIND THAT THE ASSESSEE IS A GOVERNMENT OF ODISHA ORGANISATION AND DUE TO DELAY IN REMITTANCE OF THE TDS AMOUNT FOR THE ABOVE QUARTERS IN THE RESPECTIVE ASSESSMENT YEARS UNDER CONSIDERATION, THE ACIT(TDS - CPC), GHAZIABAD HAS LEVIED LATE FILING FEE U/S.201(1A)/220(2) OF THE ACT IN THE ALL APPEALS UNDER CONSIDERATION AND THE AO ALSO LEVIED LATE FILING FEE U/S.234E OF THE ACT FOR THE A.Y.2014 - 2015(QUARTER - 2 ND &3 RD ), TO WHICH THE CIT(A) IN APPEAL HAS UPHELD THE ACTION OF ACIT(TDS - CPC). ITA NO S . 05 - 11 /CTK/20 20 4 9. FIRST OF ALL, WITH REGARD TO LEVY OF LATE FILING OF TDS U/S.234E OF THE ACT FOR THE A.Y.2014 - 2015(QUARTER - 2 ND &3 RD ) , WE ARE OF THE OPINION THAT THIS ISSUE IS COVERED BY THE DECISION OF COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF D.D.MOTORS VS. DCIT(CPC - TDS) [2019] 111 TAXMANN.COM 493 (DELHI - TRIB) AND THE DECISION IN THE CASE OF GOVT. HIGH SCHOOL, UNIT - 6 VS. ACIT(CPC - TDS), IN ITA NOS.401 - 404/CTK/20 19, ORDER DATED 25.02.2020 , WHEREIN IT IS HELD THAT PRIOR TO AMENDMENT OF SECTION 200A OF THE ACT WITH EFFECT FROM 1 - 6 - 2015, LEVY OF LATE FEE UNDER SECTION 234E FOR DEFAULT IN FURNISHING TDS STATEMENT COULD NOT BE EFFECTED IN COURSE OF INTIMATION WHILE PRO CESSING TDS STATEMENT UNDER SECTION 200A OF THE ACT. THEREFORE, THE FEE LEVIED U/S.234E OF THE ACT WHILE PROCESSING THE STATEMENT OF TAX DEDUCTED AT SOURCE WAS BEYOND THE SCOPE PROVIDED UNDER SECTION 200A OF THE ACT. ACCORDINGLY , WE RESPECTFULLY FOLLOW THE ABOVE DECISIONS OF THE TRIBUNAL AND SET ASIDE THE ORDERS OF LOWER AUTHORITIES IN THIS REGARD AND DELETE THE LEVY OF LATE FILING FEE U/S.234E OF THE ACT FOR THE A.Y.2014 - 2015(QUARTER - 2 ND &3 RD ). 10. WITH REGARD TO INTEREST CHARGED U/S.201(1A) & 220(2) OF TH E ACT, O N PERUSAL OF THE ORDER OF CIT(A), WE F I ND THAT THE ASSESSEE HAS EXPLAINED FOR LATE FILING OF TDS, HOWEVER, THERE IS NO DELIBERATION ON THE SUBMISSIONS MADE BY THE ASSESSEE IN THIS REGARD BY THE CIT(A) AND THE CIT(A) HAS ONLY ENDORSED TO THE ACTION TAKEN BY THE ACIT(TDS - CPC). LOOKING TO THE FACTS OF THE CASE , WE REMIT THE ISSUE INVOLVED IN ALL THE ITA NO S . 05 - 11 /CTK/20 20 5 APPEALS UNDER CONSIDERATION TO THE FILE OF CIT(A) TO PASS A REASONED AND SPEAKING ORDER AFTER VERIFICATION OF THE TDS PAYMENTS AS SUBMITTED BY THE ASSESSEE BEFORE HIM . THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE CIT(A) ALONG WITH THE DOCUMENTS REGARDING PAYMENTS MADE TO THE CONTRACTOR WITH COMPLETE DETAILS I.E. AMOUNT OF PAYMENT, DATE OF PAYMENT, DATE OF TDS DEDUCTION AND DATE OF TDS DEPOSIT ALONG WITH COP Y OF CHALLAN. THE CIT(A) IS ALSO DIRECTED TO CONSIDER THE DOCUMENTS FILED BY THE ASSESSEE AND DECIDE THE ISSUE AS PER LAW. NEEDLESS TO SAY, THE ASSESSEE SHALL BE GIVEN REASONABLE OPPORTUNITY OF HEARING AND THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH TH E CIT(A) FOR EARLY DISPOSAL OF THE CASE . FURTHER, ON PERUSAL OF THE ORDER OF THE CIT(A) FOR A.Y.2010 - 2011 AND THE INTIMATION U/S.154 OF THE ACT, IT IS FOUND THAT THE CIT(A) HAS WRONGLY SUSTAINED RS.1,34,541/ - INSTEAD OF RS.17,500/ - . AS PER THE DEMAND RAISE D BY THE ACIT(TDS - CPC), GHAZIABAD VIDE INTIMATION U/S.154 OF THE ACT, THE INTEREST ON LATE PAYMENT U/S.201(1A) AND INTEREST CHARGED U/S. 220(2) OF THE ACT IS RS. 17,500/ - . THEREFORE, THE CIT(A) IS DIRECTED TO MODIFY HIS ORDER DATED 22.10.2019 PASSED IN I.T.A PPEAL NO.0237/2018 - 19 FOR ASSESSMENT YEAR 2010 - 2011 ACCORDINGLY. AND, AFTER RECTIFICATION, THE CIT(A) IS DIRECTED TO PASS ORDER IN THE TERMS OF OUR ABOVE OBSERVATIONS MADE FOR ALL THE ASSESSMENT YEARS UNDER CONSIDERATION. WE ORDER ACCORDINGLY. ITA NO S . 05 - 11 /CTK/20 20 6 11 . IN THE R ESULT, APPEAL S OF THE ASSESSEE IN ITA NO.05 TO 08/CTK/2020 & ITA NO.11/CTK/2020 ARE ALLOWED FOR THE STATISTICAL PURPOSES AND APPEAL S OF THE ASSESSEE IN ITA NOS.09&10/CTK/2020 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 16 / 10 / 20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 16 / 10 /20 20 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, CUTTACK 1. / THE APPELLANT - DIRECTOR OF PHYSICAL PLANT, OUAT SIRIPUR, BHUBANESWAR DISTRICT : KHURDA 2. / THE RESPONDENT - ACIT(CPC - TDS), GHAZIABAD 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUARD FILE. //TRUE COPY//
