ANUKOOL FURNITURE PVT. LTD.,AHMEDABAD vs. ACIT, CPC -TDS, GHAZIABAD

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ITA 539/AHD/2019Status: DisposedITAT Ahmedabad15 November 2021AY 2015-165 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the penalty imposed under Section 234E, relying on the Gujarat High Court's decision in Rajesh Kourani Vs. Union of India. The court held that Section 200A is a machinery provision and cannot override the charging provision of Section 234E.

What were the facts?

The assessee failed to submit its TDS return within the due date for Assessment Year 2015-16. Consequently, a penalty of Rs. 74,000/- was imposed under Section 234E of the Income Tax Act, 1961.

What were the issues?

Whether the penalty under Section 234E for late filing of TDS return is valid even if Section 200A was not amended to include processing of such fees at the time of default.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 271H

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI WASEEM AHMED

For Appellant: Shri Bharat Shah, AR
Hearing: 15/11/2021Pronounced: 17/11/2021

आदेश क� �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु� ( ) / The CIT(A)- अपील 5. िवभागीय �ितिनिध , /DR,ITAT, Ahmedabad, अिधकरण अपीलीय आयकर 6. गाड� फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad

Anukool Furniture Pvt Ltd Vs. ACIT AY : 2015-16 5

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