Partha Sarathi Das vs Union Of India & Others .... Opposite ... on 2 March, 2023

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Orissa High Court

Partha Sarathi Das vs Union Of India & Others .... Opposite ... on 2 March, 2023

Bench: M. S. Raman

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                       W.P.(C) No.5949 of 2014
              Partha Sarathi Das                           ....           Petitioner
                                                           Mr. R.P. Kar, Advocate

                                              -versus-
              Union of India & Others                    ....       Opposite Party
                                              Mr. Sidharth Sankar Mohapatra, Sr.
                                    Standing Counsel for Income Tax Department

                         CORAM:
                         THE CHIEF JUSTICE
                         JUSTICE M. S. RAMAN

                                            ORDER

02.03.2023 Order No.

06. 1. The prayer in the present petition reads as under:-

"B) To declare that section 234E of the Income Tax Act, 1961 as inserted by the Finance Act, 2012, making a person liable to pay, by way of fees, a sum of Rs.200/- for every day for the delay in filing the statement referred to in sub-section (3) of section 200 or the proviso to sub-

section (3) of section 206C is illegal, arbitrary, invalid and unconstitutional;"

2. Notice was issued in the present petition on 3rd July, 2014 with the interim order reading "It is directed that if any recovery is made from the Petitioner in the meantime, such deposit/recovery shall be subject to the result of the writ petition".

3. On 15th February, 2023, a counter affidavit has been filed by the Income Tax Officer (TDS), Cuttack stating inter alia as under:

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"In the instance case, as the assessee failed to deliver the Quarterly statement for the quarter 2,3 and 4 for the financial year 2012-13 within the prescribed time as per the Act. The AO, CPC-TDS, Ghaziabad processed the quarterly statement for the quarter 2,3 and 4 for the financial year 2012-13 on 08.01.2014 and issued intimation u/s. 200A of the Income Tax Act, 1961 levying late fee under Section 234E of the I.T. Act, 1961 amounting to Rs.16,059/-. Rs.4,159/- and Rs.3,038/- respectively."

4. Since the amount involved vis-à-vis the present Petitioner is less than Rs.25,000/- and his grievance is also only in relation to the said period, this Court does not considerate necessary to decide the issue of the lack of a machinery to collect the fee for the period prior to 1st June, 2015. In any event, according to Mr. Kar, learned counsel for the Petitioner, there is no grievance as regards the period subsequent thereto.

5. Consequently, leaving the question open for consideration in some other appropriate cases, the writ petition is disposed of.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/Laxmikant Page 2 of 2

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