BRISSUN TECHNOLOGIES PRIVATE LIMITED,PUNE vs. DCIT, CIRCLE 8, PUNE

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ITA 3184/PUN/2025Status: DisposedITAT Pune21 May 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case for fresh adjudication. The CIT(A) was directed to consider the binding precedent that no late fee under Section 234E is leviable if the return was filed before June 1, 2015, and to provide an opportunity of hearing to the assessee.

What were the facts?

The assessee filed appeals against an order upholding the levy of late fee under Section 234E. The CIT(A) dismissed the appeal without obtaining necessary documents from the assessee or the AO. The ITAT noted that the assessee did not appear, but the CIT(A) failed to gather evidence.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without proper verification of documents and whether the levy of late fee under Section 234E was justified given the filing date of the return.

Which sections of the Income-tax Act were involved?

Section 234E,Section 154,Section 200A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Respondent: Shri Amol Khairnar, CIT-DR

PER BENCH : These seven appeals arise from order u/s. 250 of the Income Tax Act, 1961 (‘the Act’), dt. 23-07-2025, emanating from intimation u/s. 154 r.w.s. 200A of the Act of various dates. Since the issue involved in all these appeals is common, we heard all these appeals together and decided by this common order. We take ITA No. 3183/Pun/2025 as lead appeal.

2.

None appeared for assessee.

3.

We have heard the Ld.DR and perused the records. It is observed that Ld.Addl.CIT(A), Vadodara passed an order u/s. 250 of the Act for AY. 2014-15 on 23-07-2025, dismissing the appeal of the assessee, filed against order u/s. 154 r.w.s. 200A of the Act, dt. 19-07-2021 raising a demand of Rs. 21,400/- for quarter 3 of FY. 2013-14. The AO (Asst. Commissioner of Income Tax, Centralized Processing Cell, TDS) has levied late fee u/s. 234E of the Act vide order u/s. 154 r.w.s. 200A of the Act.

4.

Aggrieved by the order of the u/s. 154 r.w.s. 200A of the Act, assessee filed appeal before the Ld.CIT(A).

Brissun Technologies Private Limited, (batch appeals)

5.

It is observed that the Addl.CIT(A) in para 7.1.2, observed that assessee had not filed copy of form No. 24Q, copy of original order u/s. 200A. Ld.Addl.CIT(A) upheld levy of late fee u/s. 234E of the Act. The ITAT Pune in the case of Medical Superintendent Rural Hospital, vs. DCIT, CPC(TDS) [2018] 100 taxmann.com 78 (Pune Tribunal) has held that if the quarterly return was filed by the assessee prior to 01-06-2015, then, no late fee u/s. 234E can be levied.

6.

In this case, assessee had not filed details before the Addl.CIT(A). However, Addl.CIT(A) have access to Income Tax portal and he could have downloaded the relevant documents from Income Tax portal or could have requested the AO to forward the documents. However, Ld.Addl.CIT(A) had not bothered to get the documents. In these facts and circumstances of the case, in the interest of justice, we set aside the order u/s. 250 of the Act to Ld.CIT(A)/Ld.Addl.CIT(A) for denovo adjudication. Ld.CIT(A)/Ld.Addl.CIT(A) shall follow the decision of the ITAT, Pune mentioned above, which is binding precedence for Ld.CIT(A)/Ld.Addl.CIT(A). The Ld.CIT(A)/Ld.Addl.CIT(A) shall provide opportunity of being heard to the assessee. Assessee shall file all the details before the Ld.CIT(A)/Ld.Addl.CIT(A). Accordingly, grounds of appeal filed by the assessee are allowed for statistical purposes.

7.

Since the facts of the remaining appeals are identical to one as decided by us in ITA No.3183/Pun/2025 (supra) and, therefore, our findings in the said appeal, mutatis mutandis, would apply to these appeals as well. Hence, these appeals are also treated as allowed for statistical purposes.

8.

To sum up, all the appeals are allowed for statistical purposes.

Order pronounced in the open Court on 21st May, 2026

Sd/- Sd/- (VINAY BHAMORE) (Dr. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे/Pune; दिन ांक/Dated : 21-05-2026 TNMM

Brissun Technologies Private Limited, (batch appeals)

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant 1. प्रत्यर्थी / The Respondent 2. 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune

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