R.R. ENTERPRISES,NEW DELHI vs. ACIT (CPC- TDS), GHAZIABAD

[A] This appeal has been filed by the Assessee against the impugned appellate order dated 31.01.2017 passed by Learned Commissioner of Income Tax (Appeals)-41, Delhi, [in short, “Ld.CIT(A)”] pertaining to Assessment Year 2016-17. The Assessee has raised following grounds of appeal:-

“1. That under the facts and circumstances of the case, it was not justified on the part of the department to levy the late filing fees u/s 234E of the I.T. Act amounting to Rs. 12,800/- relevant to 2nd Quarter- July 2015 to September 2015.

ITA No.- 2330/Del/2017 R.R. Enterprises That the appellant had duly deposited the total TDS with the Bank and the late filing of return was only a procedural in nature and did not result into any loss of revenue. That the appellant had a reasonable cause for not filing the return in time and no fee for late filing deserves to be levied.

[B] The Assessing officer (“AO”, for short) issued Intimation under Section 200A of the Income Tax Act, 1961 (“I.T”, for short) dated 22.12.2015, wherein late filing fee amounting to Rs. 12,800/- was charged under Section 234E of I.T. Act. The Assessee filed appeal before the Ld. CIT(A). Vide impugned appellate order dated 31.01.2017, the Ld. CIT(A) dismissed the assessee’s appeal. The relevant portion of the order dated 31.01.2017 of the Ld. CIT(A) is reproduced as under:

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ITA No.- 2330/Del/2017 R.R. Enterprises ITA No.- 2330/Del/2017 R.R. Enterprises ITA No.- 2330/Del/2017 R.R. Enterprises ITA No.- 2330/Del/2017 R.R. Enterprises

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[C] This present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 31.01.2017 of the Ld. CIT(A). At the time of hearing, Revenue was represented by Shri Surender Pal, the learned Senior Departmental Representative (“Ld. Sr. DR”, for short). However, none was present from the assessee’s side. In the absence of any representation from assessee’s side, at the time of hearing before us, we heard the Ld. Sr. DR; who relied upon the order dated 22.12.2015 of Intimation under Section 200A of I.T.Act and the aforesaid impugned order dated 31.01.2017 of the Ld. CIT(A). After perusal of the materials on record, including the aforesaid order dated 22.12.2015 and impugned order dated 31.01.2017 of the Ld. CIT(A), we find that the Ld. CIT(A) has passed speaking order on merits.

Relevant portion of the impugned order of the Ld. CIT(A) has already been reproduced in foregoing paragraph [B] of this order. We find that the Ld. CIT(A) has given detailed

ITA No.- 2330/Del/2017 R.R. Enterprises reasons for his decision on merits in the aforesaid impugned appellate order dated 31.01.2017 of Ld. CIT(A). During appellate proceedings in Income Tax Appellate Tribunal (“ITAT”, for short) no material has been brought for our consideration to persuade us to take a view different from the view taken by the Ld. CIT(A) in the impugned order on merit. After hearing the Ld. Sr. DR and after perusal of materials on record, and further, in view of the foregoing discussion, we decline to interfere with the aforesaid impugned appellate order dated 31.01.2017 of Ld. CIT(A), and accordingly, this appeal is dismissed.

[D] Before we part; we explicitly clarify that the assessee will be at liberty to approach ITAT for restoration of the appeal in accordance with Proviso to Rule 24 of Income Tax (Appellate Tribunal), Rules, 1963. If the assessee does approach ITAT for restoration of the appeals in ITAT, the matter will be considered in accordance with law having regard to the facts and circumstances.

[E] In the result, appeal filed by Assessee is dismissed.

Order pronounced in the open court on 17/12/2019.