Yashada Developers, Pune V. Income-Tax Officer (TDS-3), , Pune

ITA 727/PUN/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0966 (ITAT-PUNE)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHARUHAS UPASANI
• Keywords: TDS; Set aside
• Section: 234E; 200A

Judgement Text

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 726/PUN/2021 Yashada Developers, Sr. No. 144, Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M ITO (TDS)-3, Pune 2013-14 2 727/PUN/2021 Yashada Developers, Sr. No. 144, Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M ITO (TDS)-3, Pune 2014-15 3 728/PUN/2021 Yashada Developers, Sr. No. 144, Vishwashanti Colony, Pimple Saudagar, Haveli, Pune – 411027 PAN : AAAFY5091M ITO (TDS)-3, Pune 2015-16 4 729/PUN/2021 Vivanta Realty, Krishna Smruti, First Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P ITO (TDS)-3, Pune 2014-15 5 730/PUN/2021 Vivanta Realty, Krishna Smruti, First Floor, Plot No. 11, Pashan Road, Bhuwaneshwar Housing Gate No. 3, Abhimanshree Society, Pune – 411008 PAN : AAJFV6269P ITO (TDS)-3, Pune 2015-16 6 734/PUN/2021 Tuka Anu Udyog, Plot No. C-10-11(14), Shed No. 5, Functional Electronic Estate, MIDC Bhosari, Pune – 411026 PAN : AAEFT2000M ITO (TDS)-3, Pune 2013-14 2 ITA Nos. 726 to 730 & 734 to 736/PUN/2021 7 735/PUN/2021 Tuka Anu Udyog, Plot No. C-10-11(14), Shed No. 5, Functional Electronic Estate, MIDC Bhosari, Pune – 411026 PAN : AAEFT2000M ITO (TDS)-3, Pune 2014-15 8 736/PUN/2021 Tuka Anu Udyog, Plot No. C-10-11(14), Shed No. 5, Functional Electronic Estate, MIDC Bhosari, Pune – 411026 PAN : AAEFT2000M ITO (TDS)-3, Pune 2015-16 Assessee by : Shri Charuhas Upasani & Shri Vishnudas Bangad Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 29-08-2022 घोषणा की तारीख / Date of Pronouncement : 30-08-2022 आदेश / ORDER PER BENCH : All these appeals filed by the assessee against the separate order dated 02-09-2021, 01-09-2021 & 30-07-2021 passed by the National Faceless Appeal Centre (“NFAC”) upholding the charging of interest u/s. 234E of the Act in respect of above mentioned assessment years. 2. We find that ITA Nos. 726 to 728/PUN/2021 was filed with a delay of 59 days, ITA Nos. 729 & 730/PUN/2021 was filed with a delay of 60 days and ITA No. 734 to 736/PUN/2021 was filed with a delay of 93 days. Upon hearing both the parties, we find that the above said delay is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the above said delay in respective appeals are condoned. 3 ITA Nos. 726 to 730 & 734 to 736/PUN/2021 3. Since, the issues raised in all the 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. 4. First, we shall take up appeal of assessee in ITA No. 726/PUN/2021 for A.Y. 2013-14. 5. The assessee raised two grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in upholding the order passed u/s. 200A confirming the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for 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 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 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) is not justified and it is set aside. 4 ITA Nos. 726 to 730 & 734 to 736/PUN/2021 7. In the result, the appeal of assessee is allowed. ITA Nos. 727 to 730 & 734 to 736/PUN/2021 8. We find that the issue raised in the appeals and the facts in ITA Nos. 727 to 730 & 734 to 736/PUN/2021 are identical to ITA No. 726/PUN/2021 except the variance in amount and period. Since, the facts in ITA Nos. 727 to 730 & 734 to 736/PUN/2021 are similar to ITA No. 726/PUN/2021, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 726/PUN/2021 would mutatis mutandis apply to ITA Nos. 727 to 730 & 734 to 736/PUN/2021, 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 30 th August, 2022. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 30 th August, 2022. रधव आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. धवभागीय प्रधतधनधि, आयकर अपीलीय अधिकरण, “बी” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशानुसार / BY ORDER, वररष्ठ धनजी सधचव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune