NATURAL RECREATION PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, GHAZIABAD

All these appeals filed by the assessee against the common order dated 24-07-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] upholding the charging of interest u/s. 234E of the Act in respect of above mentioned Quarters of the assessment years.

We find that all the appeals were filed with a delay of 703 days. Upon hearing ld. DR, we find that the above said delay is saved by the decision of Hon’ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the above said delay is condoned.

Since, the issues raised in all the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all the appeals together and to pass a consolidated order for the sake of convenience.

First, we shall take up appeal of assessee in for A.Y. 2013-14 (Q2).

The assessee raised five grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A) is justified in upholding the order passed u/s. 200A confirming the levy of fee u/s. 234E of the Act for default in furnishing TDS statement for Quarter 2 of A.Y. 2013-14 in the facts and circumstances of the case.

In the result, the appeal of assessee is allowed.

We find that the issue raised in the appeals and the facts in to 83/NAG/2021 are identical to ITA No. 73/NAG/2021 except the variance in amount and period. Since, the facts in ITA Nos. 74 to 83/NAG/2021 are similar to ITA No. 73/NAG/2021, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 73/NAG/2021 would mutatis mutandis apply to ITA Nos. 74 to 83/NAG/2021, as well. All the appeals of assessee are allowed, accordingly.

In the result, all the appeals of assessee are allowed.