M/S. COMET CARS SALES AND SERVICES,SURAT vs. THE DY.CIT, TDS RANGE, SURAT

ITA 1930/AHD/2015Status: DisposedITAT Surat20 November 20189 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that Section 234E is a charging provision for levying fees for late filing of TDS statements. The fee could be levied even without a specific regulatory provision in Section 200A for computation, and the additions made by the Assessing Officer were sustainable.

What were the facts?

The assessees filed their quarterly TDS statements with a significant delay. The Assessing Officer levied late filing fees under Section 234E for this delay. The CIT(A) confirmed these additions.

What were the issues?

Whether late filing fees under Section 234E can be levied and processed under Section 200A, even before the amendment of Section 200A, for delayed filing of TDS statements.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A,Section 154,Section 271H

AI-generated summary — verify with the full judgment below

26-72-)8 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT Before Shri C.M.GARG, Judicial Member, and Shri O.P. MEENA, Accountant Member ITA No.2075 & 2076/AHD/ 2015 Assessment Year: 2013-14 M/ s Kaushal Enterprenuer Pvt. Ltd, 3, Kathak Row House , Honey Park Road, Opp. Jyotindra Dave Garden , Adajan Surat 395009 (Appellant) PA: No. AACCK8159M DCIT TDS Range, Surat T Vs. Respondent axeielyy ITA No.2575 /AHD/2015 Assessment Year: 2014-15 54yc _ Jigisha Corporation, 101 to 106, Super Yarn Market, Zampa Bazaar, Surat 395003 (Appellant) PA No: AABFJ9650Q DCIT TDS Range, Surat TI Vs. (Respondent Assessee_ by Shri Rashesh Shah, CA Revenue by Shri B. P K Panda Sr . DR Final Date of_Hearing: 11701/2018 Date of Order: /01/2018 2 M/s Kaushal Enterprenuer Pvt. Ltd & Others ITA No.2075 _ 2076 , 2575, 1930,1931/A/2015 ITA No.1930, 1931/AHD/2015 Assessment Year: 2013-14 M/ s Comet Car Sales and Services, Chikuwadi T Complex, GHB Road, Vs_ Pandesara, Post Office Fateh Nagar, Surat 395220 (Appellant) PA. No. AAECC4818M DCIT TDS Range , Surat Respondent Assessee by Written Submission Revenue by Shri B P K. Panda Sr_ DR Final Date of Hearing: 11/01/2018 Date of Order: 23/01/2018 4927- HT LOR

The order continues below.

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