MEGA LIFT PROJECTS,JEYPORE vs. ACIT, CPC-TDS, GHAZIABAD

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ITA 22/CTK/2018Status: DisposedITAT Cuttack05 August 2019AY 2015-164 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer had the jurisdiction to levy fees under Section 234E as the default occurred after the effective date of 01.06.2015. Therefore, the confirmation of late fees by the CIT(A) was justified.

What were the facts?

The assessee was treated as being in default for short deduction of TDS and interest. Late filing fees under Section 234E were levied for delayed filing of TDS statements (Form 26Q) for the 2nd, 3rd, and 4th quarters of FY 2015-16. The CIT(A) confirmed these levies.

What were the issues?

Whether late filing fees under Section 234E are leviable for TDS returns filed after 01.06.2015, even if the default occurred prior to that date.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Appellant: Shri Shiv Suman Murmu, AR
For Respondent: Shri Subhendu Dutta, DR
Hearing: 01/08Pronounced: 5/08

Per L.P.Sahu, AM

These are appeals filed by the assessee against the separate

orders all dated 18.10.2017 passed by the CIT(A)-1, Bhubaneswar

out of order passed u/s 200A of the I.T.Act, 1961 on 11.8.2016

by ACIT, CPC-TDS, Ghaziabad.

2.

The facts are that the assessee has been treated as an

assessee in default for short deduction of TDS for an amount of

Rs.485.68 and interest thereon of Rs.56.00. Further, late filing

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fee of Rs.3254/- u/s.234E has been levied for the 2nd quarter for

delayed filing of 26Qstatement. Similarly, for the 3rd quarter, late

filing fee of Rs.37,000/- u/s.234E has been levied for delayed

filing of 26Q statement and Rs.16,000/- u/s.234E has been levied

for delay filing of 26Q statement for the 4th quarter for the

financial year 2015-16.

3.

On appeal, the CIT(A) confirmed the action of the ACIT,

CPC-TDS, Ghaziabad.

4.

At the time of hearing, ld A.R. of the assessee contended

that the default committed by the assessee is due to some

compelling circumstances and the default is not intentional,

therefore, the late fee charged u/s.234E for the above quarters

should be deleted.

5.

On the other hand, ld D.R. justified the action of the lower

authorities.

6.

We have heard the rival submissions and perused the record

of the case. In the instant case, the assessee filed the TDS

returns in Form No.26Q for the 2nd quarter, 3rd quarter and 4th

quarter for the financial year 2015-16 on 3.8.2016 and the same

was proceed by ACIT-CPC-TDS, Ghaziabad and intimation was

issued and thereafter order was passed on 11.8.2016 u/s.200A of

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the Act. Therefore, both the filing of return and processing of

return has happened much after 1.6.2015 of the date of

assumption by the AO u/s.200A(1)(c) to levy fees of u/s.234E of

the Act. Even the quarterly returns pertain to quarter ending

31.3.2016, the facts remain that there is default even after

1.6.2015 as the return was filed 4.8.2016. The provisions provide

that where an assessee filed his return for the period falling after

1.6.2015 and there is delay on his part, he will suffer the levy of

fees. In view of above, the Assessing Officer has acquired the

jurisdiction to pay fees as on 1.6.2015 and he can levy fees so

mandated u/s.234E of the Act. Considering the facts in entirety,

we are of the view that the CIT(A) is justified in confirming the

late fees charged u/s.234E of the Act and dismiss the grounds of

appeal of the assessee.

7.

In the result, all the appeals filed by the assessee are

dismissed.

Order pronounced on 5/08/2019. Sd/- sd/- (Chandra Mohan Garg) (Laxmi Prasad Sahu) JUDICIAL MEMBER ACCOUNTANT MEMBER

Cuttack; Dated 5/08/209 B.K.Parida, SPS

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ITA Nos. 22 to 24/CT K/ 2018 Asse ssment Year : 20 15- 16

Copy of the Order forwarded to : 1. The appellant: Executive Engineer, Mega Lift Projects, Jeypore.

2.

The Respondent. ACIT, CPC, TDS, Ghaziabad 3. The CIT(A)--1, Bhubaneswar 4. Pr.CIT- 1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//

By order

Sr.Pvt.secretary ITAT, Cuttack

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