SRI LAKSHMI CONSTRUCTIONS,SECUNDERABAD vs. INCOME TAX OFFICER(TDS), TDS, WARD-2(2), HYDERABAD

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ITA 2329/HYD/2018Status: DisposedITAT Hyderabad28 May 2021AY 2013-143 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the applicability of Section 200A(1)(c) of the Act, inserted w.e.f. 01-06-2015, to the assessment year 2013-14 was a crucial question. Following decisions from other High Courts, the Tribunal adopted a view favorable to the assessee.

What were the facts?

The assessee's appeal pertains to the assessment year 2013-14 and concerns a late filing fee of Rs. 55,278/- levied under Section 234E of the Income Tax Act. The lower authorities invoked Section 200A(1)(c) of the Act, which was inserted with effect from June 1, 2015.

What were the issues?

The key issue was whether Section 200A(1)(c) of the Income Tax Act, inserted in 2015, could be applied retrospectively to levy a fee for an assessment year prior to its insertion. The Tribunal considered the prospective or retrospective application of this section.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A(1)(c)

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, HYDERABAD BENCHES “A” : HYDERABAD

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

O R D E R PER S.S.GODARA, J.M. :

This assessee’s appeal for AY.2013-14 arises from the CIT(A)-8, Hyderabad’s order dated 12-10-2018 passed in case No.10435/CIT(A)-8/Hyd/2017-18, involving proceedings u/s.200A of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

2.

Coming to the sole substantive issue of late file in levy of Rs.55,278/- u/s.234E of the Act pertaining to AY.2013-14, it is not in dispute that the learned lower authorities’ have invoked Section 200A(1)(c) of the Act inserted w.e.f.01-06- 2015. The clinching question as to whether the same applies prospectively only or with retrospective effect stands decided in assessee’s and Revenue’s favour in Fatheraj Singhvi Vs. UOI (2016) [289 CTR 602] (Karnataka) and Rajesh Kourani Vs. UOI [83 Taxmann.com 137 (Guj); respectively. And also that with no guidance has come from hon’ble jurisdictional high court. We thus adopt the view favouring the assessee in the given facts and circumstances and direct the Assessing Officer to delete the impugned late filing fee of Rs.55,278/-.

3.

This assessee’s appeal is allowed in above terms.

Order pronounced in the open court on 28th May, 2021

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