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Before: SHRI
॥ आयकर अपीलीय न्यायाधिकरण, नागपुर न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APELATE TRIBUNAL, NAGPUR BENCH, PUNE (Through Virtual Hearing) BEFORE SHRI S. S. GODARA , JUDICIAL MEMBER
SHRI G. D. PADMAHSHALI , ACOUNTANT MEMBER
t . Sr ITA No(s). elant Respondent Form Yr. Archana Vidyaniketan ACIT, - Q1 Lakhpuri Murtizapur, CPC - - Q2 Dist œ Akola œ 4107 Ghaziabad - Q3 / NAG 0 Maharashtra - Q4 1 - 9 to PAN : A AETA9080E - Q1 / NAG 0 - Q2 - Q3 - Q4 - Q1 M/s Mayon‘s ACIT, - Q2 Pharmaceuticals Pvt. CPC - - Q3 42/NAG/2020 Ltd. Ghaziabad - Q4 T o Quaemi Baugh, Near - Q1 - 47/NAG/2020 Itwari Railway Station, - Q3 Shanti Nagar, - Q4 Nagpur œ 402 PAN: AECM1515F Naivedhyam Banquets ACIT, - Q2 and Fods Pvt. Ltd. CPC - - Q3 House No.1252, Ghaziabad - Q4 98/NAG/2020 Plot G & H, Ward - to No.2, Chikhli Layout, 10/NAG/2020 Bharat Nagar Square, Nagpur œ 408 PAN: AECN420E M/s. Manasvi Projects ACIT, - Q4 Pvt. Ltd., CPC - - Q4 21, Yashodham Ghaziabad - Q4 416/NAG/2019 Shoping Center, - to Gen A K Vaidya Marg, 418/NAG/2019 Goregaon (E), Mumbai œ 4063 PAN: ABCM5230A Adilok Vidyalaya ITO - Q4 Bodunda Ward 2(4), - Q4 35/NAG/2020 At Bodunda, Dist. Bhandara - & Gondia, 36/NAG/2020 Maharashtra œ 41801 TAN : NGPAO3076D
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Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors द्वारा / Apearances A sese by : Shri H.H. Chimthanawala (F or Sr. No. 1 - 9 ) Shri Mahavir Atal (F or Sr.No.10 - 15 ) Shri K.P. Dewani (F or Sr.No.16 - 18 ) None f or Sr.No.19 - 21 Shri Jaipal C. Nunani (F or Sr. No. 2 - 23 ) Revenue by : Shri G. J. Ninawe æ� ±ª�| û� ≠�∏�ü / Date of conclusive Hearing : 14 / 1 0/202 °�Ω¨� û� ≠�∏�ü / Date of Pronouncement : 14 / 1 0/202 आदेश / ORDER PER G. D. PADMAHSHALI , AM; The p resent apeals of diferent asese are asailed against respective orders of Comisioner of Income Tax (Apeals) [for short �CIT (A) �] pased u/s 250 of the Income - tax Act, 1961 [for short � the Act� ], which ascended out of respective order s of intimation procesed by the , CPC - TDS, Ghaziabad [for short �AO� ] for the asesment year s [for short �AY� ] 201 3 - 1 4 to 201 6 - 1 7 .
T his seks to adjudicate t he isue of authorisation of levy of fes u/s 234E for default in furnishing statement u/s 20(3) in the absence of enabling provision.
Since the facts and isue involved in these bunch of twenty thre apeals are identical, with the agrement of both the parties; are clubed and heard together for a consolidated order . ITAT-Pune Page 2 of 7
Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors 4. Before we proced for adjudication, it is esential to reproduce the grounds chalenged by apelant, as; “1. Whether on the facts and circumstances of the case learned CIT(A) ered in confirming fes levied U/S 234E by asesing oficer. 2. Apelant craves leave to ad or alter any other ground that may be taken at the time of hearing . ” 5. Sucinctly stated the facts of the case are; the apelant asese failed to deliver the statements within the time limit specified in sub - section (3) of section 20 , consequently against such default, t he AO levied late filing fes u/s 234E . Agrieved by the said levy , the asese caried the mater unsucesfuly before the first apelate authority [for short �FAA� ], for the reason the apelant is before th is Tribunal chalenging the levy of f es in the absence of authority and enabling pr ovisions.
We have heard the rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Apelate Tribunal Rules, 1963 [for short �ITAT, Rules� ] perused the material placed on record, case laws relied upon by the a pelant as wel the respondent and
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Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors duly considered the facts of the case in the light of setled legal position forewarned to either parties.
It shal serve to state that, a person liable to deduct any sum under the provisions of chapter XVI of the Act , is under obligation to deliver or furnish a statement u/s 20(3) of the Act within the due date prescribed therein and in the event of default , is exposed to section 234E of the Act . Although the levy of fes u/s 234E for delay in furnishing statement has ben brought into statute w.e.f. st July, 2012 , the enabling provision of section 20A(1)(c) st Ju authorising such levy came into w.e.f. 1 ne , 2015 Finance Act, 2015, consequently the fes levied for any default prior the reto being auctoritate hence unsustainable in the eyes of law . F or the sake brevity the aplicability of provision s can be adumbrated Provision Enabling for Date of Asesment Procesing of Year Charing of Fes Statement furnished Efective Levy Statement u/s u/s 234E u/s 20(3) runs from (Delay) 20A(1)(c) By 31st May, 2015 - Any AY, upto Not Present Not Provided 2012 - 13 After 1st June, 2015 1st June, 2015 By 31st May, 2015 - 2013 - 14 to Enacted Not Provided 2015 - 16 After 1st June, 2015 1st June, 2015 By 31st May, 2015 - From 2016 - 17 Present Provided After 1st June, 2015 1st June, 2015
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Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors 8. Undisputedly, i n the present case , the Ld. AO procesed the statement and levied the fes u/s 234E for delayed furnishing in the absence of enabling provision of section 20A(1)(c) of the Act , such levy sufers from infirmity in the light of decision of Hon�ble High C Karnataka in �Fatheraj Singhvi & Ors Vs UOI � reported in 289 CTR 602 , ergo we order acordingly.
ITA No. 61/NAG/2020 to 6 7 /NAG/2020 . The facts and isue in this bunch of seven apeals are identical; the a djudication l aid in No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 61/NAG/2020 to 6 7 /NAG/2020 .
ITA No. 68 /NAG/2020; In the extant apeal, the statement for the AY 2016 - 17 was admited furnished beyond the due date prescribed, resultantly the Ld. AO exercising the provisions of section 20A(1)(c) levied fes st June, 2015 for default ocured post 1 , which in an apeal confirmed by the Ld. FA being - . During the virtual hearing , t he Ld. AR , adverting to provision of section 273B con tended that , the delay in filing was ITAT-Pune Page 5 of 7
Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors atributable to technical glitches encountered by the apelant and same being a reasonable cause prayed for deletion. Au Contraire Ld. DR in rebut al vehemently submiting that, the provision of section 234E is outside the umbrela of section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, l evy of late fe pr escribed u /s 234E is mandatory and consequential in nature, therefore, the same canot be deleted on the ground of reasonable cause as explained by the apelant, thus the ground stands adjudicated against the apelant.
ITA No. 42/NAG/2020 t o 47/NAG/2020 ; t he facts and isue in this bunch of s ix apeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 42 /NAG/2020 to 4 7/NAG/2020.
ITA No. 98 /NAG/2020 t o 10 /NAG/2020 ; t he facts and isue in this bunch of thre apeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 98 /NAG/2020 to 10 /NAG/2020. ITAT-Pune Page 6 of 7
Archana Vidyaniketan ITA No s . 60 to 68 / NAG /20 2 0 & Ors 13. ITA No. 416 /NAG/20 19 t o 418 /NAG/20 19; t he facts and isue in this bunch of thre apeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 416 /NAG/20 19 to 418 /NAG/20 19 .
ITA No. 35 /NAG/20 20 t o 36 /NAG/20 20; t he facts and isue in this bunch of two apeals are identical; the adjudication laid in ITA No. 60/PUN/2020 shal mutatis mutandis aply to ITA No. 35 /NAG/20 20 to 36 /NAG/20 20 .
Resultantly, the apeal of the apelant in ITA No. 68/NAG/2020 stands dismised, and remaining apeal s of the apelant s are alowed in above terms. In terms of rule 34 of ITAT Rules, the o rder pronounced in the open th day of court on this Friday 14 ber , 202.
- - - - S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACOUNTANT MEMBER th day of ���� / PUNE ; �����Ğ / Dated : 14 Octo ber , 202. आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. Ž������ / The Apelant. 2. ���� / The Respondent. 3. The CIT ( TDS ), Nagpur ( M.H . - India) 4. The CIT (A) - 2 , Nagpur ( M.H . - India) 5. DR, ITAT, Nagpur Bench, Pune 6. İ�����¦� / Guard File. ž��������� / BY RDER, ���� ��Č� ��Ć� / Sr. Private Secretary ž�Ğ� Ž����� ������Ğ�� , ���� / ITAT, Pune. ITAT-Pune Page 7 of 7