M/S. EXCELLA REALTORS PRIVATE LIMITED,KOLKATA vs. I.T.O., WARD - 1(3), TDS, KOLKATA
In the result, the appeal of the assessee is allowed
ITA 2274/KOL/2024[2014-2015]Status: DisposedITAT Kolkata03 Nov 2025AY 2014-2015
Bench: Shri Manunatha G & Shri Sonjoy Sarmai.T.A. No.2274/Kol/2024 Assessment Year: 2014-15 M/S Excella Realtors Pvt. Ltd..........................................................……….…Appellant 2, Dharma Das Row, Rash Behari Avenue, W.B-700026. [Pan: Aacce1856B] Vs. Ito, Ward-1(3), Tds, Kolkata………………….…..….......……..…...…..…..Respondent Appearances By: Shri Jaydeep Chakraborty, Ar, Appeared On Behalf Of The Revenue. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : September 18, 2025 Date Of Pronouncing The Order : November 03, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Kolkata [Hereinafter Referred To As “Cit(A)”] Dated 01.10.2024, Arising Out Of The Order Passed Under Section 200A(1) Of The Income-Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Brief Facts Of The Case Are That The Assessee, M/S Excella Relators Private Limited, Is Engaged In The Business Of Construction & Land Development. A Demand Notice Was Issued By The Tds-Cpc, Kolkata, Raising A Total Demand Of ₹4,59,653. After Giving Credit For Certain Adjustments Available In The Traces Portal, An Outstanding Demand Of ₹99,482 Towards Interest Under Section 201(1A) & ₹46,400 Towards Late Fee Under Section 234E Remained Payable.
Section 200A(1)Section 200A(1)(c)Section 201Section 234E
234E amounting to ₹46,400 for delayed filing of TDS return for the financial year 2013-14 is illegal and unjustified, since the enabling provision to levy such fee through processing of TDS statement under section 200A(1
