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Income Tax Appellate Tribunal, CUTTACK BENCH, CUTTACK
Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU
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.
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.
On appeal, the CIT(A) confirmed the action of the ACIT,
CPC-TDS, Ghaziabad.
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.
On the other hand, ld D.R. justified the action of the lower
authorities.
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.
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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Copy of the Order forwarded to : 1. The appellant: Executive Engineer, Mega Lift Projects, Jeypore.
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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