A2Z WASTE MANAGEMENT (RANCHI) LIMITED,GURGAON vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), GHAZIABAD
ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A” NEW DELHI
BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER
AND SHRI M BALAGANESH, ACCOUNTANT MEMBER
आ.अ.सं/.I.T.A Nos.4345/Del/2024
िनधा रणवष /Assessment Years:2013-14
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4376/Del/2024
िनधा रणवष /Assessment Years:2013-14
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4377/Del/2024
िनधा रणवष /Assessment Years:2013-14
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
आ.अ.सं/.I.T.A Nos.4378/Del/2024
िनधा रणवष /Assessment Years:2013-14
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4379/Del/2024
िनधा रणवष /Assessment Years:2014-15
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4380/Del/2024
िनधा रणवष /Assessment Years:2014-15
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
आ.अ.सं/.I.T.A Nos.4381/Del/2024
िनधा रणवष /Assessment Years:2014-15
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4382/Del/2024
िनधा रणवष /Assessment Years:2014-15
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
आ.अ.सं/.I.T.A Nos.4383/Del/2024
िनधा रणवष /Assessment Years:2014-15
A2Z WASTE MANAGEMENT (RANCHI)
LIMITED,
O-116, 1st Floor, DLF SHOPPING MALL,
ARJUN MARG, DLF CITY PHASE-1,
DLF QE S.O. GURGAON, HARYANA,
INDIA.
PAN No.RTKA06710E
बनाम
Vs.
Deputy/Assistant
Commissioner of Income
Tax (TDS),
TDS, CPC,
Aaykar Bhawan,
Sector-3, Vaishali,
Ghaziabad,
Uttar Pradesh.
अपीलाथ Appellant
यथ/Respondent
ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
Assessee by None
Revenue by Shri Ajay Kumar Arora, Sr. DR
सुनवाईकतारीख/ Date of hearing:
05.06.2025
उोषणाकतारीख/Pronouncement on 16.06.2025
आदेश /O R D E R
PER C.N. PRASAD, J.M.
All these appeals are filed by the Assessee against different orders of the Ld. CIT(Appeals), NFAC, Delhi dated 22.07.2024 in sustaining the late fee charged u/s 234A of the Act for delay in filing the quarterly TDS statement u/s 200A/206CB. In spite of issue of notice none appeared on behalf of the assessee, nor any adjournment was sought. The only issue in the appeal of the assessee on merits is whether the late fee u/s 234E of the Act can be charged by the Assessing Officer prior to 01.06.2015. Various Benches of the Tribunal and also various High Courts have held that prior to 01.06.2015 the AO do not have power to levy late fee u/s 234E of the Act. This view was taken by Kerala High Court in the case of Olari
Rajveer Singh Vs. ACIT in ITA No.3681/Del/2017 dated 09.07.2021. ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
However, we observed that the Ld.CIT(Appeals) dismissed the appeals of the assessee for want of condonation petition as there was delay in filing appeals by the assessee before him. On perusal of the order of the Ld. CIT(Appeals) it appears that the Ld. CIT(A) did not give any opportunity to the assessee to explain the delay. On reading of the order, we could not find that the Ld. CIT(Appeals) has issued any notice of hearing to the assessee and not even once as there was no finding by the Ld. CIT(Appeals) that he has issued notice to the assessee intimating the assessee of delay. Even though the issue of levy of late fee u/s 234E prior to 01.06.2015 is decided by various judicial pronouncements in favour of the assessee since the appeals of the assessee was not admitted by the Ld. CIT(Appeals), we feel it appropriate to restore all these appeals to the file of the Ld. CIT(Appeals) who shall provide an opportunity to the assessee to explain the delay especially when the assessee had stated that the impugned order of the AO was never served on the assessee and the assessee came to know of the demand only on receipt of recovery notice. The assessee is at liberty to file petition for condonation before the Ld. CIT(Appeals) was explaining the delay in filing the appeal and the Ld. CIT(A) shall consider the petition of the assessee and decide the appeal in accordance with law after providing adequate opportunity of being heard to the assessee.
ITA Nos.4345, 4376, 4377, 4378, 4379, 4380, 4381, 4382 & 4383/Del/2024
A2Z WASTE MANAGEMENT (RANCHI) LTD.
In the result, all these appeals of the assessee are allowed for statistical purpose. Order pronounced in the open court on 16.06.2025 (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 16.06.2025 *Kavita Arora, Sr. P.S.