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Income Tax Appellate Tribunal, BANGALORE BENCHES “ C ” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SHRI PAVAN KUMAR GADALE
The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals)-9, Bangalore passed against the order under Section 200A and 250 of the Income Tax Act, 1961. 2. The assessee has raised the following grounds of appeal :
The brief facts of the case are that the assessee is an individual and received intimation under Section 200A of the Act with a liability of amount payable Rs.7,600 for 4th Quarter of F.Y.2014-15 i.e. A.Y. 2015-16 and whereas Quarter 4 being Jan., 2015 to March, 2015. Further the assessee has filed TDS statement with authorities on 22.6.2015. The assessee has been filing the TDS statements regularly but due to unavoidable circumstances the TDS statement for 4th Quarter of F.Y. 2014-15 was filed with delay and late filing fee of Rs.7,600 is levied under Section 234E of the Act as per intimation under Section 200A of the Act. Aggrieved by the intimation, the assessee has filed an appeal with the CIT (Appeals). The appellate authority considering the grounds of appeal
, submissions and judicial decisions has granted relief in respect of late filing fees levied under Section 234E of the Act relying on the decision of Hon'ble jurisdictional High Court in the case of Fatheraj Singhvi Vs. UOI 73 Taxmann.com 252 / 289 CTR 602 (Karnataka). But the learned Authorised Representative emphasized that the learned CIT (Appeals) having cancelled levy of late filing fees under Section 234E of the Act but however held that the assessee should pay prescribed fees before filing the TDS Return. Since the assessee has not paid the late filing fees prescribed before filing of TDS Returns, therefore the TDS Returns filed by the assessee are treated as nonest. The learned Authorised Representative further submitted that the learned CIT (Appeals) has no jurisdiction or power to treat the TDS Returns as nonest and relied on judicial decision and prayed for allowing the grounds of appeal of the assessee Contra, the ld. DR supported the orders of learned CIT (Appeals) on the disputed issue.
4. We heard the rival submissions and perused the material on record. Prima facie, the sole disputed issue being the learned CIT (Appeals) treated the TDS returns filed by the assessee as nonest as there is no payment of prescribed fees along with the filing of TDS Returns. The learned Authorised Representative brought to the knowledge of the Bench on the similar issue, co-ordinate Bench of Tribunal in the case of Shri Puja Daga Vs. ACIT in to 2665/Bang/2018 Dt.19.03.2019, has dealt and granted relief. We found that the disputed issue in the present case is identical and similar to the issue dealt by co- ordinate Bench and we consider proper to consider the observations of co-ordinate Bench of Tribunal at pages 4 to 6 of the order which read as under :