Srinivasa Institute of Technology & Management Studies, Chitoor V. Income Tax Officer,(TDS), Tirupati

ITA 947/Hyd/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 2623 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S PRAVEENA
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A BENCH: HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO. 946, 947 & 948 /HYD/201 8 ASSESSMENT YEAR S : 20 13 - 14, 2014 - 15 AND 2015 - 16 SRINIVASA INSTITUTE OF TECHNOLOGY & MANAGEMENT STUDIES, CHITTOR. PAN: AABTS 8147 B VS. ITO (TDS), TIRUPATI. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SMT. S. PRAVEENA, DR DATE OF HEARING: 05.10.2018 DATE OF PRONOUNCEMENT: 05 .10.2018 ORDER PER SMT. P. MADHAVI DEVI, J.M.: THE ABOVE CAPTIONED THREE APPEALS ARE FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2013 - 14, 2014 - 15 AND 2015 - 16 RESPECTIVELY , AGAINST THE ORDERS OF THE CIT(A), TIRUPATI , DATED 27.02.2018 . 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSING OFFICER PASSED AN ORDER U/S 154 R.W.S 200A OF THE ACT LEVYING LATE FILING FEES U/S 234E OF THE ACT FOR DIFFERENT QUARTERS DURING THE RELEVANT ASSESSMENT YEARS. AGGRIEVED, ASSESSEE PREFERRED APPEALS FOR ALL TH E THREE ASSESSMENT YEARS UNDER CONSIDERATION AND ARGUED THAT FOR THE PURPOSE OF SECTION 234E NONE OF THE PERSON IS RESPONSIBLE FOR ANY LATE FEES, IF ANY, IS DUE AND NOT DEPOSITED ALONG THE TDS STATEMENT. CIT(A), BY FOLLOWING THE ORDER OF THE TRIBUNAL AT CHENNAI IN ITA NO. 1019 TO 1021/MDS/2015 FOR THE A.Y. 2013 - 14 IN THE CASE OF SMT. G. INDHIRANI AND OTHERS, CONFIRMED THE ORDER OF THE A.O. BY HOLDING THAT THE ASSESSING OFFICER IS WELL WITHIN HIS LIMIT TO PASS A SEPARATE ORDER FOR LEVY OF LATE FILING FEE U /S 234E OF THE ACT. AGGRIEVED, ASSESSEE IS APPEAL BEFORE US. 3. T HE REGISTRY HA D NOTICED CERTAIN DEFECTS IN THE APP E AL AND HAD ISSUED THE DEFECT MEMO ALONG THE NOTICE FOR HEARING. THE SAME WAS SERVED ON THE ASSESSEE AS PER THE ACKNOWLEDGEMENT RECEIVED BY THIS TRIBUNAL. HOWEVER, NONE APPEARED FOR THE ASSESSEE ON THE DATE OF HEARING, I.E., TODAY AND EVEN THE DEFECTS POINTED OUT BY THE REGISTRY HAVE NOT BEEN RECTIFIED IN TOTO. THEREFORE, PRESUMING THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS CASE, TH E APPEALS FILED BY THE ASSESSEE ARE DISMISSED FOR DEFAULT BY FOLLOWING THE DECISION OF THE COORDINATE BENCH DECISION IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR (223 ITR 480) . 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. S D / - SD/ - (S. RIFAUR RAHMAN) (SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 05 TH OCTOBER, 2018. OKK, SR.PS COPY TO 1. SRINIVASA INSTITUTE OF TECHNOLOGY AND MANAGEMENT STUDIES, BANGALORE TIRUPATI BYE - PASS ROAD, MURAKAMBATTU POST, CHITTOOR 517127, ANDHRA PRADESH. 2. INCOME TAX OFFICER (TDS), TIRUPATI 517001. 3. CIT (A), TIRUPATI. 4. PR. COMMISSIONER OF INCOME TAX , TIRUPATI. 5. DR, ITAT, HYDERABAD. 6. GUARD FILE