Decan Environmental Consultants Private Limited, Pune V. Income Tax Officer, TDS-1,Pune, Pune

ITA 665/PUN/2023

AI Insights

The case involves multiple appeals by Deccan Environmental Consultants Private Limited against the orders of the National Faceless Appeal Centre (NFAC), Delhi, which upheld the levy of fees under section 234E of the Income Tax Act for defaults in furnishing TDS statements for various quarters of the assessment years 2013-14 and 2014-15. The tribunal consolidated the appeals due to the similarity of issues and facts across the cases. The primary legal question was whether the CIT(A) was justified in upholding the levy of fees under section 234E for the specified quarters, given that the relevant amendment to section 200A, which allows such a levy, came into effect only on June 1, 2015, after the quarters in question.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132908 (ITAT-PUNE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-06-2023
• Assessment Year: misc
• Appeal Filed On: 28-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 234E; 200A

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. ITA No(s). Name of Appellant Name of Respondent Asst. Year Quarter 1 660/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q2 2 661/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q2 3 662/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q3 4 663/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q3 5 664/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q4 6 665/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2013-14 Q4 2 ITA Nos. 660 to 666/PUN/2023 7 666/PUN/2023 Deccan Environmental Consultants Private Limited, 5/43/14 Prasad Apartment, Erandwana, Pune City, Deccan Gymkhana S.O., Pune-411004 PAN : AACCD9040J ITO, TDS-1, Pune 2014-15 Q1 Assessee by : Shri Sarang Gudhate Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 21-06-2023 घोषणा की तारीख / Date of Pronouncement : 21-06-2023 आदेश / ORDER PER BENCH : All these appeals filed by the assessee against the separate order dated 20-10-2022 and 19-10-2022 passed by National Faceless Appeal Centre (“NFAC”), Delhi in respect of above mentioned Quarters of the assessment years. 2. We find that all these appeals were filed with a delay of 161 days. Upon hearing both the parties, we find that the reasons explained by the ld. AR are bonafide which really prevented the assessee to file the appeals in time. Therefore, the delay of 161 days are condoned. 3. Since, the issues raised in all these appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience. 3 ITA Nos. 660 to 666/PUN/2023 4. First, we shall take up appeal of assessee in ITA No. 660/PUN/2023 for A.Y. 2013-14 (Q2). 5. The only issue is to be decided is as to whether the CIT(A), NFAC, Delhi is justified in upholding the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 2 of A.Y. 2013-14 in the facts and circumstances of the case. 6. Heard both the parties and perused the material available on record. We note that fee for default in furnishing the TDS statements have been imposed on the assessee u/s. 234E of the Act for the 2 nd quarter of the financial year 2012-13 (A.Y. 2013-14). Section 200A deals with processing of TDS statements of tax deducted at source and Clause (c) of sub-section (1) of section 200A was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In such circumstances, levy of such fee u/s.234E can be levied only after 01-06-2015 for the default committed by the assessee. We find that the period covered in the present subject appeal before us is Quarter 2 nd of financial year 2012-13 (A.Y. 2013-14). Therefore, we hold that the amendment by insertion of Clause (c) to sub-section (1) of section 200A of the Act is not applicable, therefore, the order of CIT(A), NFAC, Delhi is not justified and it is set aside. 7. In the result, the appeal of assessee is allowed. ITA Nos. 661 to 666/PUN/2023 8. We find that the issue raised in the appeals and the facts in ITA Nos. 661 to 666/PUN/2023 are identical to ITA No. 660/PUN/2023 except the 4 ITA Nos. 660 to 666/PUN/2023 variance in amount and period. Since, the facts in ITA Nos. 661 to 666/PUN/2023 are similar to ITA No. 660/PUN/2023, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 660/PUN/2023 would mutatis mutandis apply to ITA Nos. 661 to 666/PUN/2023, as well. All the appeals of assessee are allowed, accordingly. 9. In the result, all the appeals of assessee are allowed. Order pronounced in the open court on 21 st June, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 21 st June, 2023. रदव आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The concerned CIT, Pune. 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune