M/S COSMIQUE LTD.,NEW DELHI vs. ITO TDS, NEW DELHI

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ITA 5488/DEL/2016Status: DisposedITAT Delhi15 February 20194 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The assessee's Director filed an application to withdraw the appeals, citing High Court decisions on the validity of Section 234E and late fees. The Tribunal accepted the withdrawal application.

What were the facts?

The assessee filed three appeals against a common order of the CIT(A) concerning AY 2013-14. The appeals were listed for hearing on 13.02.2019.

What were the issues?

The appeals concerned the imposition of late fees for late filing of TDS returns under Section 234E and the legality of orders passed under Section 200A for levying such fees.

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, DELHI ‘B’ BENCH,

Before: SHRI N.K. BILLAIYA, & SMT BEENA A. PILLAI

For Appellant: Shri Ashok Dubey, AR
For Respondent: Shri Mithun Shete, Sr. DR
Hearing: 13.02.2019Pronounced: 13.02.2019

Heard together (3 matters)

ITA No 5488/DEL/2016
ITA No 5489/DEL/2016
ITA No 5490/DEL/2016

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER BENCH :

The above three appeals by the assessee are preferred against the common order of the ld. CIT(A) – 41, New Delhi dated 13.07.2016 pertaining to A.Y 2013-14.

2.

The Director of the company has filed an application dated 13.02.2019 stating as under:

“Above noted appeals are fixed for today. Imposing of late fee for late filing of TDS return u/s 234E of IT Act. In this respect submit Hon'ble Rajasthan High Court in the case of M/s Dundlod Shikshan Santhan Vs Union Of India.

Followed the decision of High Court of Bombay in the case of Rasmikant Kundalia and upheld the constitutional validity of section 234E and has also decided the issue of legality of orders passed under section 200A levying late filing fees u/s 234E prior to 01.06.2015.

In reference of above decision by the Hon'ble High Courts, which is followed by the ITAT, I withdraw the appeals or if the Appellant Tribunal consider late filling fees charge u/s 234E after with effect from 01.06.2015 may pass appropriate order. I hereby authorized Shr. Ashok Kumar Dubey to appear of my behalf and submit the application.”

3.

In view of the above, the appeals of the assessee are dismissed as withdrawn.

4.

In the result, the appeals of the assessee in to 5490/DEL/2016 stand dismissed.

The order is pronounced in the open court on 13.02.2019.

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