MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI
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Income Tax Appellate Tribunal, JODHPUR BENCH ‘DB’, JODHPUR
Before: SHRI SAKTIJIT DEY, VICE- & SHRI GIRISH AGRAWAL
per the well settled legal principles, in case, there are two contrary
decisions of non-jurisdictional High Courts, the decision expressing
the view in favour of the assessee has to be followed. In fact, there
are number of decisions of the coordinate Benches, wherein, the
aforesaid decision of Hon’ble Karnataka High Court has been
followed and the issue has been decided in favour of the assessee.
4 ITA Nos. 93 & 94/Jodh/2023
Therefore, following the consistent approach of various Benches of
the Tribunal, we hold that no fee under section 234E of the Act can
be levied for any period prior to 01.06.2015, while processing the
TDS statements/returns under section 200A of the Act. Accordingly,
we delete the additions/adjustments made by the CPC. Grounds are
allowed.
In the result, appeals are allowed.
Order pronounced in the open court on 20/09/2023.
Sd/- Sd/- (GIRISH AGRAWAL) (SAKTIJIT DEY) ACCOUNTANT MEMBER VICE-PRESIDENT
Dated:20.09.2023 *aks/-