JADHAV DEORE ASSOCIATES ,PUNE V. ITO TDS-2, ACIT TDS, PUNE

ITA 1525/PUN/2024

AI Insights

The case involves Jadhav Deore Associates appealing against the late fee charges imposed under section 234E of the Income-tax Act, 1961, for belated filing of TDS returns for the assessment years 2013-14, 2014-15, and 2015-16. The appeals were initially dismissed by the ld.CIT(A) for non-prosecution. The Tribunal, upon hearing the Departmental Representative, noted procedural errors in the filing of the appeals, specifically the failure to file separate appeals for each quarter as required. The Tribunal dismissed the appeals as infructuous but allowed the assessee to refile them correctly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41407 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP P. PATHE
• Keywords: TDS
• Section: 246A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Respondent Asst. Year 1. 2. 3. No.1524/PUN/2024 No.1525/PUN/2024 No.1526/PUN/2024 Jadhav Deore Associates, 1302, Office No.38, Sanas Plaza, Bajirao Road, Shukrawar Peth, Pune 411 002 Maharashtra PAN : AAEFJ1782C ITO (TDS)- 2, Pune 2013-14 2014-15 2015-16 आदेश / ORDER PER BENCH: This batch of 3 appeals at the instance of assessee are directed against the different orders dated 24.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’). The only issue raised in these appeals is the charging of interest u/s.234E for the quarters arising in Assessment Years 2013- 14, 2014-15 and 2015-16. Assessee by : None Revenue by : Shri Sandeep P. Pathe Date of hearing : 16.01.2025 Date of pronouncement : 29.01.2025 ITA No.1524 to 1526/PUN/2024 Jadhav Deore Associates 2 2. Identical grounds have been raised by assessee in all these appeals. We therefore proceed to dispose of these appeals by this consolidated order for the sake of convenience. 3. Brief facts common to these appeals are that TDS returns for the assessment years 2013-14, 2014-15 and 2015-16 corresponding to respective quarters captioned above were filed belatedly. The same were processed by Central Processing Cell (in short “CPC”) u/s.200A levying late fee u/s.234E of the Act. Aggrieved assessee preferred appeal(s) before Ld. CIT(A)/NFAC and the ld.CIT(A) dismissed the appeals in limine for non-prosecution. Now the assessee is in appeal(s) before the Tribunal. 4. When the appeals were called for, none appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeals with the able assistance of ld. Departmental Representative exparte qua the assessee. 5. Ld. Departmental Representative supported the orders passed by the lower authorities and vehemently argued for confirming the late fee levied u/s.234E of the Act. ITA No.1524 to 1526/PUN/2024 Jadhav Deore Associates 3 6. We have heard the ld. Departmental Representative and perused the records placed before us. From perusal of the records, more specifically, the impugned order as well as the Form No.36 filed by the assessee, we notice that the appeals are against levy of late fee u/s.234E in the returns processed u/s.200(A) of the Act. Returns for TDS are to be filed on quarterly basis and the same are processed on quarterly basis only. Therefore, each processing u/s.200A of the Act is an individual order and the assessee can challenge the same against the appellate authorities provided under the Act. However, the assessee in the instant case has filed the appeal quoting the assessment year and it is not clear whether these appeals are filed for how many quarters during the year. It is also noticed that along with Form No.36 the assessee has enclosed the returns processed for various quarters but the appeal has been filed only quoting the assessment year. Thus, it is inferred that the assessee who was required to file separate appeal for each quarter has inadvertently filed the appeals for the assessment year, which is not permissible. 7. Secondly, we also observe that in the impugned order, the ld.CIT(A) has referred to the order of the AO/CPC dated 29.01.2020 whereas no such processing u/s.200A of the Act is available on records which has been processed on 29.01.2020. In Para No.5.1 at page 3 of the order, the ITA No.1524 to 1526/PUN/2024 Jadhav Deore Associates 4 ld.CIT(A) noted that though the assessee filed the appeal “against the order u/s.200A of the Act, but while filing the appeal appellant mistakenly uploaded notice u/s.226(3) which does not fall under the purview of section 246A of the Act”. Considering these facts, we are of the view that the instant three appeals deserve to be dismissed as ‘Infructuous” as they have not been filed as per the procedure laid down under the Act. Also there are certain mistakes in the appeal filed before ld.CIT(A). However, taking a liberal approach, we give an opportunity to the assessee to file fresh appeals for each of the quarter before the ld.CIT(A) and if not able to succeed, then the assessee can approach the Tribunal. Delay in filing of appeal on account of the inadvertent mistake committed by the assessee should be condoned by the lower authorities and appeals to be disposed off in accordance with law. 8. In the result, all the appeals of the assessee are dismissed as ‘Infructuous’. Order pronounced on this 29th day of January, 2025. Sd/- Sd/- (ASTHA CHANDRA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; \u0001दनांक / Dated : 29th January, 2025. Satish ITA No.1524 to 1526/PUN/2024 Jadhav Deore Associates 5 आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT, “A” Bench, Pune. 5. गाड\u0004 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "