Shri Shankarlal Vishwkarma, Katni V. Assistant Commissioner of income Tax, CPC- TDS , Ghaziabab

ITA 90/JAB/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1425 (ITAT-JABALPUR)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 09-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: I.B. KHANDEL
• Keywords: TDS
• Section: 234E; 200A

Judgement Text

ITA NO.90/JAB/2019 (AY: 2015-16) SHANKARLALVISHWAKARMA V. ACIT 1 | PAGE IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR SMC BENCH, JABALPUR [THROUGH VIRTUAL HEARING] BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER ITA NO.90/JAB/2019 ASSESSMENT YEAR: 2015-16 SHRI SHANKAR LALVISHWAKARMA, JALPA WARD, KATNI (M.P.) (PAN ABOPV 0281B) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CPC TDS, GHAZIABAD (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI DHIRAJ GHAI, CA RESPONDENT BY SHRI I.B.KHANDEL, DR DATE OF HEARING 11/11/2020 DATE OF PRONOUNCEMENT 18/11/2020 ORDER PER NRS GANESAN, JM: 1. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(A)-1, JABALPUR DATED 31.7.2019 CONFIRMING THE PENALTY LEV IED BY THE AO WHILE PROCESSING TDS RETURN U/S. 200A OF THE ACT. 2. I HAVE HEARD SHRI DHEERAJ GHAI, LD. REPRESENTAT IVE FOR THE ASSESSEE AND SHRI I.B. KHANDEL, LD. DEPARTMENTAL REPRESENTATIVE. ADMITTEDLY THE FEE U/S. 234E FOR DELAY IN FILING THE TDS RETURN WAS LEVIED BY THE AO WHILE PROCESSING THE TDS RETURN ON 14.12.2015. SUB CLAUSE-C WAS INTR ODUCED IN SECTION 200A BY THE FINANCE ACT, 2015 W.E.F. 01.06.2015, THEREFORE, ADMITTEDLY THE AO HAS ALL THE POWER TO LEVY FEE FOR DELAY IN FILING THE RETUR N U/S. 200A(C) OF THE ACT. IT IS NOT IN DISPUTE THAT THE TDS RETURN WAS FILED BELATE DLY, THEREFORE, ASSESSEE WAS LIABLE TO PAY FEE AS PER PROVISIONS OF SECTION 234E . IN VIEW OF THE ABOVE, THIS ITA NO.90/JAB/2019 (AY: 2015-16) SHANKARLALVISHWAKARMA V. ACIT 2 | PAGE TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE WITH T HE ORDERS OF BOTH THE AUTHORITIES BELOW. ACCORDINGLY, THE SAME IS CONFIRM ED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18TH NOVEMBER 2020. SD/- (N.R.S.GANESAN) JUDICIAL MEMBER DATED:18 /11/2020 AKS(P) //TRUE COPY//