Dr. Saumya Singh, Lucknow V. Income Tax Officer, TDS-II, Lucknow

ITA 793/LKW/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0187 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K SINGH
• Assessee Lawyers: A K SRIVASTAVA
• Keywords: TDS; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC , LUCKNOW BEFORE SHRI. N .S. SAINI , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO. 793, 794 & 795/LKW/2017 ASSESSMENT YEAR: 2015 - 16 DR. SAUMYA SINGH 2/418, VIVEK KH AND GOMTI NAGAR, LUCKNOW V. ACIT CENTRAL PROCESSING CELL (TDS) GHAZIABAD T AN /PAN : ARNPS9380H (APP ELL A NT) (RESPONDENT) APP ELL ANT BY: SHRI A. K. SRIVASTAVA, ADVOCATE RESPONDENT BY: SHRI C. K. SINGH, D.R. DATE OF HEARING: 10 0 9 201 8 DATE OF PRONOUNCE MENT: 10 10 201 8 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : THESE APPEALS PREFERRED BY THE ASSESSEE EMANATES FROM SEPARATE ORDERS OF LD. CIT(A) - 4, LUCKNOW DATED 26/10/2017 PERTAINING TO ASSESSMENT YEAR 2015 - 16 FOR QUARTER 1, QUARTER 3 AND QUARTER 4 AS PER GROUNDS OF APPEAL ON RECORD. 2 . THE ONLY GRIEVANCE OF THE ASSESSEE IS IMPOSITION OF LATE FEES UNDER SECTION 234E READ WITH SECTION 200A OF THE ACT. THESE CASES WERE HEARD TOGETHER AND SINCE THE ISSUE IS SIMILAR AND GROUNDS ARE COMMON, THEREFORE, ARE DIS POSED OF IN THIS CONSOLIDATED ORDER. FOR THE SAKE OF CONVENIENCE , WE TAKE UP THE FACTS AS APPEARING IN ITA NO.793/LKW/2017. 3 . THE ASSESSEE IS MEDICAL PROFESSIONAL. ASSESSEE FILED QUARTERLY TDS STATEMENT OF QUARTER 1 FOR FINANCIAL YEAR 2014 - 15 ON 30/1/2015. ITA N O.793, 794 & 795/LKW/2017 PAGE 2 OF 3 THE ASSESSING OFFICER VIDE HIS ORDER UNDER SECTION 200A OF THE ACT IMPOSED LATE FILING FEE UNDER SECTION 234E FOR RS.1,01,000/ - . THIS WAS EVEN UPHELD BY THE LD. CIT(A). 4 . WE HAVE PERUSED THE CASE RECORD AND HEARD THE RIVAL CONTENTIONS AND ON PERUSAL OF SE CTION 234E READ WITH 200A CLAUSE (C) OF THE ACT, WE FIND THAT IT SPECIFIES THAT FEE , IF ANY , SHALL BE COMPUTED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 234E AND THIS WAS EFFECTIVE FROM 1/6/2015 ; MEANING THEREBY ANY LEVY OF LATE FEES UNDER SECTION 234E READ WITH SECTION 200A OF THE ACT CAN BE IMPOSED ONLY FROM 1/6/2015 ONWARDS. IN THE INSTANT CASE OF THE ASSESSEE , FOR ALL THREE QUARTERS I.E. QUARTER 1, QUARTER 3 AND QUARTER 4 FOR ASSESSMENT YEAR 2015 - 16 , IT PERTAINS TO FINANCIAL YEAR 2014 - 15 I.E. BEFORE THE PROVISION FOR CHARGING LATE FEE IS COMING INTO EFFECT. THEREFORE, SO FAR AS ASSESSEES CASE IS CONCERNED , SINCE IT IS PRIOR TO 1/6/2015, THERE IS NO QUESTION FOR IMPOSITION OF LATE FEES UNDER SECTION 234E READ WITH SECTION 200A OF THE ACT . WE, THERE FORE, SET ASIDE THE ORDER OF LD. CIT(A) AND DELETE LATE FEES LEVIED ON THE ASSESSEE FOR EACH OF THE QUARTER AS MENTIONED HEREINABOVE FOR ASSESSMENT YEAR 2015 - 16. 5 . IN THE RESULT, APPEALS OF THE ASSESSEE IN ITA NOS. 793, 794 AND 795/LKW/2017 ARE ALLOWED. ORD ER PRONOUNCED IN THE OPEN COURT ON 10 / 10 / 201 8 . SD/ - SD/ - [ N .S. SAINI ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH OCTO BER , 201 8 JJ: 1010 ITA N O.793, 794 & 795/LKW/2017 PAGE 3 OF 3 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR