SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

This appeal of the assessee is directed against the order of CIT(A)-1, Jabalpur dated 31.7.2019 confirming the penalty levied by the AO while processing TDS return u/s. 200A of the Act.

I have heard Shri Dheeraj Ghai, ld. Representative for the assessee and Shri I.B. Khandel, ld. Departmental Representative. Admittedly the fee u/s. 234E for delay in filing the TDS return was levied by the AO while processing the TDS return on 14.12.2015. Sub clause-c was introduced in Section 200A by the Finance Act, 2015 w.e.f. 01.06.2015, therefore, admittedly the AO has all the power to levy fee for delay in filing the return u/s. 200A(c) of the Act. It is not in dispute that the TDS return was filed belatedly, therefore, assessee was liable to pay fee as per provisions of section 234E. In view of the above, this (AY: 2015-16) ShankarLalVishwakarma v. ACIT Tribunal do not find any reason to interfere with the orders of both the authorities below. Accordingly, the same is confirmed. 3. In the result, the appeal of the assessee stands dismissed.