SHRI GOPICHAND P PANJWANI,AKOLA vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANG-1, NAGPUR

Assessee by : Shri Sanjay Thakar,Adv. Revenue by : Shri Sanjay Agrawal, DR Date of hearing : 24/08/2023 Date of pronouncement : 29/08/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM:

These appeals preferred by the different assessees emanate from the separate orders of Commissioner of Income Tax (Appeals) [for short, ‘CIT(A)’]-2, Nagpur, all dated 14.12.2018 for A.Ys.2015-16 & 2016-17 as per the grounds of appeal on record.

2. All these matters pertains to the solitary issue of levy of fee for -138/NAG/2019 Gopichand P. Panjwani & Ano. default in furnishing statements u/sec. 234E of the Act in respect of statement referred to in sub-section (3) of sec. 200 or the proviso to sub-section (3) of sec. 206C. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order.

3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in F.Y. 2014-15 relevant to A.Y. 2015-16, the said decisions will squarely apply. Similarly, for F.Y. 2014-15 relevant to the A.Y. 2015-16 will also be covered in favour of the assessee by the aforesaid decisions.

4. Respectfully following the aforestated decisions, the cases of the assessees in & 137/NAG/2019 are decided in favour of the assessees and these appeals are allowed. However, in ITA No.136/NAG/2019 pertains to F.Y. 2015-16 relevant to A.Y. 2016-17 and the levying of fees after or from 01/06/2015 is covered within the financial year itself. Similarly in ITA No.138/NAG/2019 also pertains 2 -138/NAG/2019 Gopichand P. Panjwani & Ano. to F.Y. 2015-16 relevant to A.Y. 2016-17 wherein it is observed that fee u/sec. 234E has been rightly levied from or after 01/06/2015 within the financial year itself. Therefore, in respect of these two appeals of the assessees, the above judicial pronouncements will not be applicable, and as observed by us, the fee u/sec. 234E has been correctly levied by the Department. Resultantly, these two appeals of the assessees are dismissed.

Order pronounced in open Court on 29th August, 2023.