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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI MANISH BORAD
Agrawal Drugs and Chemicals 1 ITA 91 of 2021 अपील�य अ�धकरण, इ�दौर �यायपीठ, इ�दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Virtual hearing ITA No.91/Ind/2021 Assessment Year:2013-14 (Q4-Form 24Q) Agrawal Drugs & Chemicals P. ITO, TDS-II, बनाम/ Ltd., Indore Indore (Appellant) (Revenue ) Vs. P.A. No. AAECA 2533 K Appellant by None Respondent by Shri P.K. Mitra, CIT Date of Hearing: 08.12.2021 Date of Pronouncement: 13.01.2022 आदेश / O R D E R PER MANISH BORAD, A.M:
The above captioned appeal filed at the instance of the Assessee for Assessment Year 2013-14 is directed against the order
Agrawal Drugs and Chemicals 2 ITA 91 of 2021 of Ld. Commissioner of Income Tax-1 (in short ‘Ld. CIT(A)], Indore dated 07.01.2019 on the following ground of appeal: “1. The late filing fees on TDS return u/s 234E is applicable from 1.6.2015. So levy of such fees u/s 220(2) on TDS return filed before 1.6.2015 is unconstitutional and ultra-virus to the act.”
Facts, in brief, are that the ITO-TDS-II, Indore passed order on 06.2.2018 u/s 200A(1) of the I.T. Act levying a penalty u/s 234E at Rs.63,000/-. Ld. CIT(A), relying upon the decision of Hon’ble Gujarat High Court in case of Rajesh Kourani (order dated 20.6.2017), confirmed the action of the AO on the ground that Section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements and under no circumstances, a machinery provision can override or overrule a charging provision.
Before us, nobody represented the assesse whereas the ld. CIT-DR relied upon the orders of the Revenue authorities.
We have heard ld. CIT-DR and gone through the material available on record. We find that in the instant case, the date of filling of return is 26.3.2014 and as per Sec.200A, the time limit for
Agrawal Drugs and Chemicals 3 ITA 91 of 2021 sending the intimation is not later than 31.3.2015. The relevant part of the section 200A is reproduced hereunder:
“Processing of statements of tax deducted at source. ............. Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed.”
On consideration of above provision, we find that the order passed by the AO u/s 200A(1) is dated 6.2.2018 which is much later than last date for sending the intimation u/s 200A of the Act i.e 31.3.2015. Thus, in view of the above provision, the date for passing order u/s 200A(1) has expired and the intimation is barred by limitation . Therefore, we quash the order dated 6.2.2018 passed by the AO u/s 200A(1) and delete the fee of Rs.63,000/- levied u/s 234E of the Act.
Agrawal Drugs and Chemicals 4 ITA 91 of 2021 6. In the result, the appeal filed by the assessee stands allowed.
Order was pronounced as per Rule 34 of I.T.A.T. Rules 1963 on 13.01.2022.
Sd/- Sd/- (MADHUMITA ROY) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore; �दनांक Dated : 13.01.2022 !vyas! Copy to: Assessee/AO/Pr. CIT/ CIT (A)/ITAT (DR)/Guard file. By order Assistant Registrar, Indore