Income Tax Appellate Tribunal - Hyderabad
S.P.R. Constructions , Hyderabad vs Income Tax Officer, Ward-2(2), Tds, ... on 17 March, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD ' A ' BENCH, HYDERABAD.
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND
SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER
(Through Virtual Hearing)
ITA Nos.1783 to 1785/Hyd/2018
(Assessment Year : 2013-14 to 2015-16)
M/s. S.P.R. Constructions, Vs. Income Tax Officer,
H.No.8-3-318/11/M/2, Flat No.301, Ward 2(2),TDS, Hyderabad.
Yellareddyguda, Hyderabd-500 081
PAN ABBFS9069F
Appellant Respondent
Appellant By : Shri S. Rama Rao.
Respondent By : Sunil Kumar Pandey (D.R.)
Date of Hearing : 25.02.2021.
Date of Pronouncement : 17.03.2021.
O R D E R
Per Shri S.S. Godara, J.M. :
These assessee's appeals for the Asst. Years 2013-14 to 2015-16 arise from the Commissioner of Income Tax (Appeals)-4, Hyderabad common order dt.25.06.2018 passed in the case No.10099, 101000 & 10101/CIT(A)-8/Hyd/2017- 18 in the proceedings under Section 234E r.w.s. 221(1) of Income Tax Act, 1961 ('the Act').
2
ITA Nos.1783 to 1785/Hyd/2018 Heard both the parties. Case files perused.
2. At the outset, the learned authorized representative submitted that the CIT(A) erred in confirming the levy of late filing fee u/s. 234E r.w.s. 221(1) of the Act. He contended that prior to the amendment u/s. 200A of the Act w.e.f. 1.6.2015, levy of fee u/s. 234E during processing of the TDS statement was not tenable. He relied on the following decisions of ITAT, Delhi Benches, Delhi :
I. M/s. Samikaran Learning Pvt. Ltd. Vs. TDS Officer, Delhi in ITA Nos.4050 to 4054/Del/2016 vide order dt.9.11.2017 and II. Dharam Deep Public School & Another Vs. DCIT in ITA Nos.3112/Del/2016 vide order dt.5.1.2018.
Ld. departmental representative supported the orders of CIT(A).
3. Considering the aforesaid decisions of the ITAT, Delhi Benches, who in turn relied on various High Courts and hon'ble apex court in the case of Vegetable Products 88 ITR 192 (SC), we hold that issue of amendment in Section 200A(1) of the Act has become very much a debatable issue, we therefore, the Assessing Officer while processing the TDS statements, returns in the present set of appeals of the period prior to 1.6.2015, ought not to have charged fee u/s. 234E of the Act, hence, the intimation issued by the Assessing Officer u/s. 200A of the Act, in the 3 ITA Nos.1783 to 1785/Hyd/2018 appeals before us, does not stand, therefore, the demand raised by way of charging fee u/s. 234E of the Act is not valid and the same is deleted for the prior period 1.6.2015, is beyond the scope of adjustment provided u/s. 200A of the Act. The impugned demands are delete therefore.
4. These assessee's appeals are allowed in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open court on 17th March, 2021.
Sd/- Sd/-
(LAXMI PRASAD SAHU) (S.S. GODARA)
Accountant Member Judicial Member
Hyderabad, Dt.17.03.2021.
* Reddy gp
Copy to :
1. M/s. S.P.R. Constructions,
H.No.8-3-318/11/M/2, Flat No.301, Yellareddyguda, Hyderabd-500 081
2. Income Tax Officer, Ward 2(2),TDS, Hyderabad.
3. Pr. C I T, Hyderabad.
4. CIT(TDS), Hyderabad.
5. DR, ITAT, Hyderabad.
6. Guard File.
By Order Sr. Pvt. Secretary, ITAT, Hyderabad.