JADHAV DEORE ASSOCIATES ,PUNE vs. ITO TDS-2, ACIT TDS, PUNE

This batch of 3 appeals at the instance of assessee are directed against the different orders dated 24.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’). The only issue raised in these appeals is the charging of interest u/s.234E for the quarters arising in Assessment Years 2013- 14, 2014-15 and 2015-16. to 1526/PUN/2024 Jadhav Deore Associates 2. Identical grounds have been raised by assessee in all these appeals. We therefore proceed to dispose of these appeals by this consolidated order for the sake of convenience.

Brief facts common to these appeals are that TDS returns for the assessment years 2013-14, 2014-15 and 2015-16 corresponding to respective quarters captioned above were filed belatedly. The same were processed by Central Processing Cell (in short “CPC”) u/s.200A levying late fee u/s.234E of the Act. Aggrieved assessee preferred appeal(s) before Ld. CIT(A)/NFAC and the ld.CIT(A) dismissed the appeals in limine for non-prosecution. Now the assessee is in appeal(s) before the Tribunal.

When the appeals were called for, none appeared on behalf of the assessee despite due service of notice of hearing. We therefore proceed to dispose of the appeals with the able assistance of ld. Departmental Representative exparte qua the assessee.

Ld. Departmental Representative supported the orders passed by the lower authorities and vehemently argued for confirming the late fee levied u/s.234E of the Act. to 1526/PUN/2024 Jadhav Deore Associates 6. We have heard the ld. Departmental Representative and perused the records placed before us. From perusal of the records, more specifically, the impugned order as well as the Form No.36 filed by the assessee, we notice that the appeals are against levy of late fee u/s.234E in the returns processed u/s.200(A) of the Act. Returns for TDS are to be filed on quarterly basis and the same are processed on quarterly basis only. Therefore, each processing u/s.200A of the Act is an individual order and the assessee can challenge the same against the appellate authorities provided under the Act. However, the assessee in the instant case has filed the appeal quoting the assessment year and it is not clear whether these appeals are filed for how many quarters during the year. It is also noticed that along with Form No.36 the assessee has enclosed the returns processed for various quarters but the appeal has been filed only quoting the assessment year. Thus, it is inferred that the assessee who was required to file separate appeal for each quarter has inadvertently filed the appeals for the assessment year, which is not permissible.