ITO(TDS), SAMBALPUR V. ASST DIST MEDICAL OFFICER MEDI-CUM-SDMO, NUAPADA

ITA 471/CTK/2024

AI Insights

The case involves appeals by the ITO (TDS), Sambalpur against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, which deleted the late fees levied under section 234E of the Income Tax Act for three quarters of Assessment Year 2013-2014 and four quarters of Assessment Year 2014-2015. The primary legal issue was whether the levy of late fees was permissible under section 234E for the specified periods, given that the enabling provision, section 200A, was not in effect until June 1, 2015. The Tribunal supported the CIT(A)'s decision, referencing precedents and the correct application of the law.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 30048 (ITAT-CUTTACK)
• Duration Of Justice: 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-11-2024
• Assessment Year: misc
• Appeal Filed On: 19-11-2024
• Other Referred Cases: TB and ID Hospital vs ITO- TDS(1), Fatehraj Singhvi & Ors vs Union of India
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.C.MOHANTY
• Keywords: TDS
• Section: 234E; 200A

Judgement Text

" आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, कटक कटक कटक कटक \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ \u0001यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील सं सं सं सं/ITA No.467 & 469-474/CTK/2024 (िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण िनधा\u0005रण वष\u0005 वष\u0005 वष\u0005 वष\u0005 / Assessment Years : 2013-2014 & 2014-2015) ITO (TDS), Sambalpur Vs Asst. District Medical Officer, Medi-Cum-SDMO, Ainthapali, Sambalpur-768004 TAN No. : BBNA 01361 D (अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f अपीलाथ\u000f /Appellant) .. (\u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f \u0010\u0011यथ\u000f / Respondent) राज\u0014व राज\u0014व राज\u0014व राज\u0014व क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Revenue by : Shri S.C.Mohanty, Sr. DR िनधा\u0005\u0017रती िनधा\u0005\u0017रती िनधा\u0005\u0017रती िनधा\u0005\u0017रती क\u0016 क\u0016 क\u0016 क\u0016 ओर ओर ओर ओर से से से से /Assessee by : None सुनवाई क\u0002 तारीख / Date of Hearing : 27/11/2024 घोषणा क\u0002 तारीख/Date of Pronouncement : 27/11/2024 आदेश आदेश आदेश आदेश / O R D E R Per Bench : These are the appeals filed by the revenue against the separate orders of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 24.09.2024, passed in respective appeals, thereby deleting the levy of late fees u/s.234E of the Act made by the AO for three quarters of Assessment Year 2013-2014 and four quarters of Assessment Year 2014-2015, respectively. 2. Shri S.C.Mohanty, Sr. DR appeared for the revenue. None represented on behalf of the assessee. 3. At the time of hearing, ld Sr. D.R. vehemently supported the order of the ld. AO and submitted that the ld. CIT(A) has committed gross error in deleting the levy of late fee charged u/s.234E of the Act as the assessee has deliberately not filed the respective statements for the financial years under consideration within the due date. It was the ITA Nos467&469-474/CTK/2024 2 submission that the orders of ld CIT(A) granting relief to the assessee were perverse. Thus, the ld. Sr. DR prayed for restoration of the order passed by the ld. AO. 4. We have considered the submissions of ld Sr. DR. as also perused the order of ld CIT(A). A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has considered the primary issue as to whether the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation u/s.200A brought in statute w.e.f. 01.06.2015. Section 234E of the Act by itself cannot make computation without the provisions of section 200A of the Act, when the empowering section came into effect only w.e.f. 1.6.2015. Thus, the enabling provision came into effect only w.e.f. 1.6.2015, obviously, 234E would be leviable only from the time the enabling section came into effect. This being so, as also after noticing that the ld CIT(A) has followed the decision of the Co- ordinate Bench of this Tribunal in the case of TB and ID Hospital vs ITO- TDS(1) dated 27.8.2018 as also the decision of the Hon’ble Karnataka High Court in the case of Fatehraj Singhvi & Ors vs Union of India (2016 (9) TMI 964 and also followed the judicial discipline, we find no error in the orders of ld CIT(A) to interfere in respect of three quarters of F.Y. 2012- 2013 relevant to A.Y.2013-2014 and four quarters of F.Y. 2013-2014 relevant to A.Y.2014-2015. ITA Nos467&469-474/CTK/2024 3 5. In the result, all the appeals of the revenue are dismissed. Order dictated and pronounced in the open court on 27/11/2024. Sd/- (GEORGE MATHAN) Sd/- (MANISH AGARWAL) \u0001याियक \u0001याियक \u0001याियक \u0001याियक सद\bय सद\bय सद\bय सद\bय / JUDICIAL MEMBER लेखा सद\u0003य/ ACCOUNTANT MEMBER कटक कटक कटक कटक Cuttack; \u0003दनांक Dated 27/11/2024 Prakash Kumar Mishra, Sr.P.S. आदेश आदेश आदेश आदेश क\u0002 क\u0002 क\u0002 क\u0002 \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप अ\tेिषत अ\tेिषत अ\tेिषत अ\tेिषत/Copy of the Order forwarded to : आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, कटक कटक कटक कटक/ITAT, Cuttack 1. अपीलाथ\u0007 / The Appellant- ITO (TDS), Sambalpur 2. \b\tयथ\u0007 / The Respondent- Asst. District Medical Officer, Medi-Cum-SDMO, Ainthapali, Sambalpur-768004 3. आयकर आयु\u0006(अपील) / The CIT(A), 4. आयकर आयु\r / CIT 5. िवभागीय \u0010ितिनिध, आयकर अपीलीय अिधकरण, कटक कटक कटक कटक / DR, ITAT, Cuttack 6. गाड\u0010 फाईल / Guard file. स\tयािपत \bित //True Copy// "