HIGHWAY RESTAURANT ,MUMBAI vs. DCIT CPC TDS, GHAZIABAD

ORDER PER AMARJIT SINGH, A.M. The sole ground of appeal is directed against the order of Commissioner of Income Tax (Appeals)-59, Mumbai confirming the action of the Deputy Commissioner of Income Tax, CPC-TDS in levying late fees u/s 234E of the Act to the amount of ₹10,400/-.

2. At the outset, it is noticed that none appeared on behalf of assessee in spite of calls and even no application for adjournment was moved. On the other hand, Ld. DR is present in the court and is ready with arguments. Therefore, we have Highway Restaurant 2 decided to proceed with the hearing of the case ex-parte with the assistance of the Ld. DR and the material placed on record.

3. The fact in brief that the assessee has filed TDS statement for the quarter 4 (January 2014-March 2014) on 30.09.2014. The Deputy Commissioner of Income Tax, CPC-TDS has served an intimation u/s 200A of the Act to the assessee on 30.12.2015 and levied late fees for filing TDS statement u/s 234E of the Act for assessment year 2014-15.

4. Aggrieved, the assessee filed an appeal before Ld. CIT(A) and Ld. CIT(A) dismissed the appeal of the assessee stating that the assessee has made delay in filing the appeal and proper reason for the delay was not substantiated.

5. Heard the Ld. DR and perused the material on record. Without reiterating the facts has elaborated above the Assessing Officer has levied late fees u/s 234E of the Act for the period prior to 01.06.2015. The assessee has explained before the Ld. CIT(A) that it has received the intimation u/s 200A of the Act on 03.12.2015 only and there was technical default in giving E-mail of his tax consultant, therefore, it could not receive the intimation electronically. In the written submission, the assessee has submitted that identical issue of similar facts has been adjudicated by the ITAT, Mumbai in favour of the assessee on the issue of levying of impugned late fees for the period prior to 01.06.2015. In this regard, the assessee has relied on the decision of ITAT, Mumbai in the case of Ravi Kumar Valecha v. Assessing Officer TDS ward, Kalyan (ITA No. 4822/Mum/2016) dated 15.06.2018. We have perused the submission of the assessee and also gone through the decision of ITAT, Mumbai in the case of Popular Catering Services v. DCIT, CPC-TDS, Mumbai (ITA No. 674/M/2019 for