SIDDHARTH CONSTRUCTION,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CPC, TDS, GHAZIABAD

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ITA 672/PUN/2022Status: DisposedITAT Pune21 December 2022AY 2014-153 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the amendment to Section 200A(1)(c) allowing the levy of fee under Section 234E was effective from 01-06-2015. Therefore, it was not applicable to defaults committed prior to this date.

What were the facts?

The assessee appealed against the order upholding the levy of fee under Section 234E for default in furnishing TDS statements for Q1 of AY 2014-15. The assessee did not appear before the tribunal.

What were the issues?

Whether the levy of fee under Section 234E is applicable for defaults in furnishing TDS statements prior to the amendment of Section 200A(1)(c).

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Suhas Kulkarni

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 14-07-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2014-15.

2.

We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record.

3.

The only issue is to be decided is as to whether the CIT(A), NFAC, Delhi is justified in upholding the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 1 of A.Y. 2014-15 in the facts and circumstances of the case.

4.

Heard ld. DR and perused the material available on record. We note that fee for default in furnishing the TDS statements have been imposed on the assessee u/s. 234E of the Act for the 1st quarter of the financial year 2013-14 (A.Y. 2014-15). Section 200A deals with processing of TDS statements of tax deducted at source and Clause (c) of sub-section (1) of section 200A was inserted by the Finance Act 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In such circumstances, levy of such fee u/s.234E can be levied only after 01-06-2015 for the default committed by the assessee. We find that the period covered in the present subject appeal before us is Quarter 1st of financial year 2013-14 (A.Y. 2014-15). Therefore, we hold that the amendment by insertion of Clause (c) to sub-section (1) of section 200A of the Act is not applicable, therefore, the order of CIT(A), NFAC, Delhi is not justified and it is set aside.

5.

In the result, the appeal of assessee is allowed.

Order pronounced in the open court on 21st December, 2022.

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