INCOME TAX OFFICER(TDS), CUTTACK vs. DIRECTORATE OF ANIMAL HUSBANDRY AND VETY SERVICES, CUTTACK

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ITA 421/CTK/2024Status: DisposedITAT Cuttack29 October 2024AY 2013-146 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that Section 234E, which levies late fees, is dependent on Section 200A for computation. Since Section 200A came into effect on 01.06.2015, Section 234E could only be levied from that date onwards. The CIT(A)'s orders were found to be in line with judicial precedents.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) granting relief to the assessee regarding the levy of late fees under Section 234E. The appeals pertained to specific quarters of Financial Years 2012-13 and 2014-15.

What were the issues?

The primary issue was whether late fees under Section 234E could be levied for periods prior to 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, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: BEFORE SHRI GEORGE MATHANMANISH AGARWAL

For Respondent: Shri S.C.Mohanty, Sr DR, Shri S.C.Mohanty, Sr DR
Hearing: 29/10/20Pronounced: 29/10/20

O R D E R Per Bench These are These are appeals filed by the revenue against the separate separate orders of the ld CIT(A), NFAC, Delhi the ld CIT(A), NFAC, Delhi all dated 16.8.2024 in Appeal No. Appeal No. NFAC/2011- 12/10203855, NFAC/2011-12/10203856, NFAC/2011- 12/10203854,NFAC/2011 NFAC/2011-12/10203857,NFAC/2013-14/10203861 14/10203861 for three quarters of Financial year 2013 and of Financial year 2013 and two quarters of financial year 2014 of financial year 2014- 15, respectively against levy of late fees u/s 15, respectively against levy of late fees u/s.234E of the Act. .234E of the Act.

P a g e 1 | 6

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. placed before us the questionnaire sent by him to the ld CIT(TDS) and the reply there from, which reads as follows:

1.

“ P a g e 2 | 6 Yours faithfully, Sd/- (Sovesh Chandra Mohanty) Addl.CIT(ITAT)-1,Cuttack P a g e 3 | 6

4.

It was the submission that the orders of ld CIT(A) granting relief to the assessee were perverse.

5.

We have considered the submissions of ld Sr. DR. as also perused the orders of ld CIT(A). A perusal of the orders 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 P a g e 4 | 6 year 2012-13 and two quarters for Financial year 2014-15, especially in view of the fact that the intimation u/s.200A brought in statute w.e.f. 01.06.2015. 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. 2012-13 and two quarter of F.Y. 2014-15.

6.

In the result, appeals of the revenue are dismissed.

Order dictated and pronounced in the open court on 29/10/2024.

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