ITO(TDS) SAMBALPUR, SAMBALPUR vs. ASST DIST MEDICAL OFFICER MEDI-CUM-SDMO, NUAPADA

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ITA 473/CTK/2024Status: DisposedITAT Cuttack27 November 20243 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that Section 234E is leviable only from the date the enabling provision, Section 200A, came into effect (01.06.2015). Therefore, the levy for periods prior to this date was not permissible.

What were the facts?

The Revenue appealed against the deletion of late fees levied under Section 234E by the Assessing Officer for specific quarters of Assessment Years 2013-2014 and 2014-2015. The CIT(A) had deleted these fees.

What were the issues?

Whether late fees under Section 234E are leviable for periods before the effective date of Section 200A, which enables the computation of such fees.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL

For Respondent: Shri S.C.Mohanty, Sr. DR
Hearing: 27/11/2024Pronounced: 27/11/2024

आदेश आदेश / O R D E R आदेश आदेश Per Bench : These are the appeals filed by the revenue against the separate orders of ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 24.09.2024, passed in respective appeals, thereby deleting the levy of late fees u/s.234E of the Act made by the AO for three quarters of Assessment Year 2013-2014 and four quarters of Assessment Year 2014-2015, respectively. 2. Shri S.C.Mohanty, Sr. DR appeared for the revenue. None represented on behalf of the assessee. 3. At the time of hearing, ld Sr. D.R. vehemently supported the order of the ld. AO and submitted that the ld. CIT(A) has committed gross error in deleting the levy of late fee charged u/s.234E of the Act as the assessee has deliberately not filed the respective statements for the financial years under consideration within the due date. It was the submission that the orders of ld CIT(A) granting relief to the assessee were perverse. Thus, the ld. Sr. DR prayed for restoration of the order passed by the ld. AO.

4.

We have considered the submissions of ld Sr. DR. as also perused the order of ld CIT(A). A perusal of the order of ld CIT(A) clearly shows that the ld CIT(A) has considered the primary issue as to whether the levy of late fees is permissible under section 234E for three quarters of Financial year 2012-13 relevant to A.Y.2013-2014 and four quarters for Financial year 2013-14 relevant to A.Y.2014-2015, especially in view of the fact that the intimation u/s.200A brought in statute w.e.f. 01.06.2015.

1.

Section 234E of the Act by itself cannot make computation without the provisions of section 200A of the Act, when the empowering section came into effect only w.e.f. 1.6.2015. Thus, the enabling provision came into effect only w.e.f. 1.6.2015, obviously, 234E would be leviable only from the time the enabling section came into effect. This being so, as also after noticing that the ld CIT(A) has followed the decision of the Co- ordinate Bench of this Tribunal in the case of TB and ID Hospital vs ITO- TDS(1) dated 27.8.2018 as also the decision of the Hon’ble Karnataka High Court in the case of Fatehraj Singhvi & Ors vs Union of India (2016 (9) TMI 964 and also followed the judicial discipline, we find no error in the orders of ld CIT(A) to interfere in respect of three quarters of F.Y. 2012- 2013 relevant to A.Y.2013-2014 and four quarters of F.Y. 2013-2014 relevant to A.Y.2014-2015.

5.

In the result, all the appeals of the revenue are dismissed.

Order dictated and pronounced in the open court on 27/11/2024.

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