Income Tax Appellate Tribunal - Chennai
Smt. G Rajamani, Sivakasi vs Dcit Tds Circle , Madurai on 3 June, 2019
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई।
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH: CHENNAI
ी जॉज माथन, या यक सद!य एवं
ी एस. जयरामन, लेखा सद!य के सम&
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.498/Chny/2018
नधारण वष /Assessment Year: 2013-14
Smt.G.Rajamani, Vs. The Dy. Commissioner -
Prop. M/s.Dinesh Industries, of Income Tax,
915, Gnanagiri Road, TDS Circle,
Sivakasi. Madurai.
[PAN: AIJPR 6953 J]
(अपीलाथ(/Appellant) ()*यथ(/Respondent)
अपीलाथ( क+ ओर से/ Appellant by : None
)*यथ( क+ ओर से /Respondent by : Mr. AR.V.Sreenivasan, JCIT
सुनवाई क+ तार ख/Date of Hearing : 03.06.2019
घोषणा क+ तार ख /Date of Pronouncement : 03.06.2019
आदे श / O R D E R
PER GEORGE MATHAN, JUDICIAL MEMBER:
This is an appeal filed by the assessee against the Order of the Commissioner of Income Tax (Appeals)-2, Madurai, in ITA No.0157/2016- 17 dated 14.12.2017 for the AY 2013-14, confirming the levy of interest u/s.234E of the Act.
2. Shri AR.V.Sreenivasan, JCIT, represented on behalf of the Revenue and none represented on behalf of the assessee. However, the assessee has filed written submission as follows:
ITA No.498/Chny/2018
:- 2 -:
My appeal is reposted for hearing on 03-06-2019.
In addition to the grounds of appeal, your appellant wish to submit the following written submission.
It relates to the assessment year 2013-2014. The only issue in this appeal is whether the assessing authority can levy fee u/s.234E while processing the statement u/s.200A prior to 01-06-2015.
234E is only an enabling provision to levy fee for the failure to file the statement as contemplated u/s.200(3). No order can be passed u/s.234E. But the statement should be processed u/s.200A(1)(c). According to the proviso no intimation can be sent u/s.200A after the expiry of one year from the end of the financial year in which the statement is filed. In my case the statement is filed on 29-6-2013. It is processed on 16-1-2014. The revised order if any can be passed on or before 31- 3-2015 i.e., after one year from 31-3-2014.
Moreover I wish to bring to the kind notice of this Honourable Tribunal the decision reported in 41 ITR (Trib) Page 439 (Chennai) and the order of this Honourable Tribunal in the case of N.R.Rajasekaran, Sivakasi, in respect of the appeal for the assessment year 2013-14 in ITA Nos. 497/Chny/2018, dt. 29-10- 2018 in which it has deleted the levy u/s. 234E.
Hence it is prayed that while deciding this appeal on its merits the decision reported in 41 ITR (Trib) Page 439 (Chennai) and the judgement rendered in ITA Nos. 497/Chny/2018, dt. 29-10-2018 may kindly be taken into consideration.
3. In reply, the Ld.DR vehemently supported the order of the AO and the Ld.CIT(A)
4. We have considered the written submissions.
5. As it is noticed that the issue in this appeal in respect of the levy of interest u/s.234E is squarely covered by the decision of the co-ordinate Bench of this Tribunal in the case of Shri G. Radhakrishnan v. DCIT in ITA No.526/Chny/2018 dated 30.07.2018 for the AY 2013-14, wherein, the co-ordinate Bench of this Tribunal has held as follows: ITA No.498/Chny/2018
:- 3 -:
4. We find merit in the submissions made by the assessee. As held by this ITAT, the intimation sent to the assessee u/s. 200A dated 16.01.2014 raising the demand of Rs. 9,000/- u/s. 234E towards levy of late filing fee is invalid as there was no enabling provision in section 200A, viz., clause (1)(C) of section 234E, prior to 01.06.2015 for levy of fees u/s. 234E while processing the statement of tax deducted at source. It was open for the AO to pass separate order u/s. 234E levying the fee, provided the limitation for such a levy did not expire. However, in this case, the AO has not passed any order u/s. 234E independently within 31.03.2015 and hence, the impugned order is set aside.
Respectfully following the decision of the co-ordinate Bench of this Tribunal in the case of Shri G. Radhakrishnan v. DCIT, referred to supra, levy of interest u/s.234E stands deleted.
6. In the result, the appeal filed by the assessee is allowed.
Order pronounced in the Open Court on the 3rd day of June, 2019, in Chennai.
Sd/- Sd/-
(एस. जयरामन) (जॉज माथन)
(S. JAYARAMAN) (GEORGE MATHAN)
लेखा सद!य/ACCOUNTANT MEMBER या यक सद!य/JUDICIAL MEMBER
चे नई/Chennai,
2दनांक/Dated: 3rd June, 2019.
TLN
आदे श क+ ) त3ल4प अ5े4षत/Copy to:
1. अपीलाथ(/Appellant 4. आयकर आय6
ु त/CIT
2. )*यथ(/Respondent 5. 4वभागीय ) त न ध/DR
3. आयकर आय6
ु त (अपील)/CIT(A) 6. गाड फाईल/GF