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Income Tax Appellate Tribunal, HYDERABAD BENCH “B”, HYDERABAD
Before: SMT. P. MADHAVI DEVI & SHRI D.S. SUNDER SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA Nos. A.Y 1471/Hyd/2017 2013-14 Andhra Pradesh The Dy CIT, Grameena Vikas Bank, Central Processing Cell 1472/Hyd/2017 2014-15 Dummugudem Branch, (TDS), Ghaziabad, UP. Kothagudem. PAN – HYDN01772B 1473/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Beerapally Branch, Khammam. PAN – HYDNO1999E 1474/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Regional Office, Medak Dist. PAN – HYDA10443G 1475/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Narsapur Branch, Medak Dist. PAN – HYDA07183B 1476/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Narsapuram Branch, Khammam. PAN – HYDNO2409B 1477/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Chintur Branch, Khammam. PAN – HYDN02390D. 1478/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Ramannapet Branch, Yadadri. PAN – HYDA13297E 1479/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Rajapet Branch, Yadadri.
2 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. PAN – HYDA13205D 1480/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Morampally Banzara Branch, Kothagudem. PAN – HYDA13926D 1481/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Banorugudem Branch, Kothagudem. PAN – HYDN01684E 1482/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Mulalapally Branch, Kothagudem. PAN – HYDN02408A 1483/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Waddepally Branch, Sangareddy. PAN – HYDA07177C 1484/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Gouraram Branch, Siddipet. PAN – HYDA07171D 1485/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, 1486/Hyd/2017 2014-15 Bhadrachalam Branch, Kothagudem. PAN – HYDA06646D 1487/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Yellandu Branch, Khammam. PAN – HYDN0176E 1488/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Tekulapally Branch, Khammam. PAN – HYDN02129B 1489/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Telkapally Branch Nagarkurnool.
3 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. PAN – HYDS08604B 1490/Hyd/2017 2013-14 Andhra Pradesh Grameena Vikas Bank, Buggapadu Branch, Khammam. PAN – HYDA13657A 1491/Hyd/2017 2014-15 Andhra Pradesh Grameena Vikas Bank, Bollaram Village Branch, Sangareddy PAN – HYDA14388D 1492/Hyd/2017 2014-15 Andhra Pradesh Grameena Vikas Bank, 1493/Hyd/2017 2015-16 Kondanagula Branch, Nagarkurnool. PAN – HYDS9150B : Assessee by Shri T. Umakanth Revenue by : Smt. D. Komali Krishna
Date of hearing : 06-03-2019 Date of pronouncement : 08-03-2019 ORDER PER BENCH:
These appeals filed by the assessee for the A.Ys 2013- 14 and 2014-15 are directed against the orders of the CIT(A)-8, Hyderabad dated 19.05.2017, as the issues are common and identical in all the appeals, the same are clubbed and heard together and disposed of by a common order for the sake of convenience as under:
All the appeals are related to the levy of late fee u/s 234E of the Act as per the intimation passed u/s 200A of the Act. In these appeals the Deputy Commissioner of Income Tax(DCIT),CPC (TDS), Ghaziabad has processed the statements filed by the assessee for TDS and levied the late
4 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. fee in terms of section 20A(1)(C) of the Income tax act and levied the late fee u/s 234E of the Act for delay in delivering the statements. Against the order of the DCIT, CPC (TDS), Ghaziabad. The assessee went on appeal before the CIT(A) and the Ld. CIT(A) dismissed the appeal of the assessee for not filing the intimation u/s 200A of the Act along with the appeal memo in Form No. 35. Against the order of the Ld.CIT(A) the assessee filed the appeal before the Tribunal. 3. During the appeal hearing, the Ld. AR submitted that the assessee `has not received the intimation u/s 200A of the Act and could not download the intimation u/s 200A of the Act, in spite of several efforts made by the assessee, therefore the assessee could not file the intimation u/s 200A along with Form No. 35. Hence requested to dispense with requirement of filing of intimation u/s 200A and decide the issue on merits. 4. On the other hand, the Ld. DR could not place any evidences to show that the intimations were served on the assessee and argued that A.O has rightly levied the penalty u/s 234E of the Act and requested to uphold the order of the Ld. CIT(A). 5. We have heard both the parties and perused the material available on record. In this case the assessee contended that it has furnished the justification report which is part and parcel of the intimation order u/s 200A of the Act in the absence of intimation, hence, there is no basis for the CIT(A) to dismiss the appeal for not furnishing the intimation u/s 200A of the Act. The Ld. AR also submitted that the assessee did not receive the intimations
5 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. u/s 200A of the Act and the department could not place any evidence to show that the intimation were served on the assessee as per the provisions of the Income Tax Act Section 200A(1)(e) of the act. As per the provisions of the act, an intimation is required to be sent to the deductor specifying the sum determined to be payable or the amount refundable or refund due as per the proviso of the Section 200A of the Act. Further no intimation shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. For the sake of clarity and convenience we extract Sec. 200A relating to processing of statement of TDS which reads as under: 200A. (1) Where a statement of tax deduction at source has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:— (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor : Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation.—For the purposes of this sub-section, "an incorrect claim apparent from any information in the statement" shall mean a claim, on the basis of an entry, in the statement— (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act. (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme 19 for centralised processing of statements of
6 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said sub-section.] 6. From the plain reading of the Sec. 200A it is evident that A.O has to send the intimation to the diductor. In the instant case the assessee stated that the intimations were not received and the department has no evidence to prove that that the intimations were served on the assessee. Therefore, in the interest of justice we are of the considered opinion that the entire appeals should be remitted back to the file of the CIT(A) to decide the issue afresh on merits as per law after receiving the copies of intimations. Since, the assessee has submitted that the intimations were not received, the Ld. CIT(A) is directed to verify the date of sending the intimation originally, either manually or electronically in compliance to the provision of the Act. We also direct the AO to send copies of intimations to the assessee and ensure the service of the same, so as to enable the assessee to file before the CIT(A). The assessee is free to take up all the grounds and issues before the CIT(A). Accordingly the appeals of the assessee are remitted to the file of the CIT(A) to decide the appeals afresh on merits.
In the result all the appeals filed by the assessee are allowed for statistical purposes. Pronounced in the open court on 08th March, 2019.
Sd/- Sd/- (P. MADHAVI DEVI) (D.S. SUNDER SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 08th March, 2019.
7 Andhra Pradesh Grameena Vikas Bank. ITA Nos. 1471 to 1493/Hyd/2017. KRK 1 M/s. Murthy & Kanth, Cas, Flat No. 113, Sovereign Shelters, Lakadikapul, Hyderabad – 4. 2 Dy. CIT, CPC (TDS), Ghaziabad, UP. 3 CIT(A)-8, Hyderabad. 4 The CIT(TDS), Hyderabad. 5 The DR, ITAT Hyderabad 6 Guard File