Senthilraj and Co, Dindigal V. DCIT,CPC, Utter pradesh

MA 64/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3082 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-08-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 07-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay; TDS
• Section: 154; 234E; 200A

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A Nos.64, 65 & 66/Chny/2022 (Arising out of ITA Nos.20, 21 & 22/Chny/2022) (िनधाBरण वषB / Assessment Years: 2014-15) Senthilraj and Co. 101, Lakshmipuram, Palni, Dindigul – 624 601. बनाम / V s. DCIT CPC, TDS, Aayakar Bhawan Sector-3, Vaishali, Uttar Pradesh. थायी लेखा सं./जीआइ आर सं./P AN / T AN AAZ FS -5 2 8 1 -Q / MR IS -0 3 8 8 7 - C (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri I. Dinesh (Advocate) – Ld. AR थ की ओरसे/Respondent by : Ms. Deeptha (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 26-08-2022 घोषणा की तारीख /Date of Pronouncement : 26-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of these Miscellaneous Petitions, the assessee seeks recall of Tribunal’s order passed in ITA Nos.20, 21 & 22/Chny/2022 on 12-05-2022 wherein the appeals of the assessee have been dismissed for want of condonation of delay before learned first appellate authority. 2. The Ld. AR submitted that the quarterly TDS returns for the year were processed u/s 200A and intimations were issued on 26.08.2014 / 27.08.2014. In these intimations, fee was levied u/s 234E for late filing of TDS returns. The assessee filed correction statements on M.A Nos.64, 65 & 66/Chny/2022 - 2 - 18.02.2020 which was processed and intimations were issued u/s 154 on 18.02.2020 which was challenged before Ld. CIT(A). Therefore, the appeals challenging intimations u/s 154 were filed within time and therefore, there was no delay in filing of the appeals before Ld. CIT(A). However, Ld. CIT(A) proceeded to dismiss the appeals by taking the impugned orders to be the intimations u/s 200A of the act for want of condonation of delay. The stand of Ld. CIT(A) was confirmed by the Tribunal and therefore, there is mistake in the order since the order under challenge before Ld. CIT(A) were intimations issued u/s 154 on 18.02.2020 and not intimation issued u/s 200A. Accordingly, Ld. AR pleaded for recall of the order. The Ld. Sr. DR, on the other hand, submitted that issue of levy of fee u/s 234E do not arise of intimations issued u/s 154 but the same arises out of the intimations issued u/s 200A of the Act. 3. It could be seen what the assessee has contested before Ld. CIT(A) is levy of fees u/s 234E which emanates from intimations issued u/s 200A on 26.08.2014 and 27.08.2014. The levy of fees is not subject matter of intimations issued u/s 154. Accordingly, the limitation would start from intimations issued u/s 200A and not from the date of intimations issued u/s 154. As counted from the date of intimations issued u/s 200A, the appeals are clearly time barred and rightly dismissed by Ld. CIT(A) for want of condonation of inordinate delay. The same has been confirmed by the Tribunal. Therefore, we do not find any mistake in the order which would require any interference u/s 254(2). M.A Nos.64, 65 & 66/Chny/2022 - 3 - 4. All the applications stand dismissed. Order pronounced on 26 th August, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 26-08-2022 EDN/- आदेश की Vितिलिप अ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF