Income Tax Appellate Tribunal - Patna
Dakshin Bihar Gramin Bank, Buxar Branch vs Acit, Cpc, Tds, Ghaziabad on 25 January, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
"PATNA BENCH, PATNA
VIRTUAL HEARING AT KOLKATA
ी संजय गग, या यक सद य एवं
ी मनीष बोरड, लेखा सद य के सम
Before Shri Sanjay Garg, Judicial Member and
Dr. Manish Borad, Accountant Member
ITA No.34/Pat/2022
Assessment year: 2015-16
Dakshin Bihar
Gramin Bank, ACIT, CPC,TDS,
Vs.
Unwas Branch Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.35/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.36/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Fatehpur Mor Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
2
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.37/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Naryanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA Nos. 38 & 39 /Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.40/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.41/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nauranga Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.42/Pat/2022
Assessment year: 2013-14
3
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dhansoin Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.43/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Akhauripur Gola Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.44/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gilani Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No. 45/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gopimore Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
4
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.46/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.47/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.48/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.49/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
5
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.50/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.51/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.52/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nauranga Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.53/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
6
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.54/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.55/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
SirhiraChand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.56/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ro Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.57/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
7
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.58/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dhansoin Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.59/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.60/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Narayanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.61/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gilani Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.62/Pat/2022
Assessment year: 2014-15
8
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Behiya Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.63/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Fathehpur Mor Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.64 and 65/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.66/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.67/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
9
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
अपीलाथ /Appellant यथ /Respondent
ITA No.68/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.69/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.70/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.71/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank, Vs. ACIT, CPC,TDS,
10
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Akhauripur Gola Branch Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.72/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Fathehpur Mor Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.73/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.74/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Berthu Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.75/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank, ACIT, CPC,TDS,
Vs.
Berthu Branch Ghaziabad.
11
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.76 to 78/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Berthu Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.79/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.80/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gilani Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.81/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
12
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.82/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.83/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Unwas Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.84/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.85/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Unwas Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
13
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.86/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamshala Road Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.87/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Agiaon Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.88/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nemdarganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.89/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Narayanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
14
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.90/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.91/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Narayanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.92/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.93/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
15
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.94/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Sanda Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.95/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamshala Road Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.96/Pat/2022
Assessment year: 2013-14\
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.97/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoAurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
16
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.98/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Akhauripur Gola Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.99/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nauranga Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.100/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nemdarganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.101/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
17
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.102/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.103/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.104/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.105/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Azimabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
18
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.106/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Narayanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.107/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
BehiyaBazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.108/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
FatehpurMor Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.109/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Unwas Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
19
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.110/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.111/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Jagdishpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.112/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.113/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gopimore Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
20
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.114/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gopimore Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.115/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Sanda Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.116/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamsalaroad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.117/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nauranga Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
21
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.118/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.119/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.120/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.121/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Unwas Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
22
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.122/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.123/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Siswan Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.124/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Basudhar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.125/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Bachari Narayanpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
23
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
अपीलाथ /Appellant यथ /Respondent
ITA No.126/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tang Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.127/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nauranga Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.128/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamshala Road Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.129/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank, ACIT, CPC,TDS,
Vs.
RoBhabhua Branch Ghaziabad.
24
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.130/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Rourangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.131/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.132/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Fatehpur More Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.133/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank, Vs. ACIT, CPC,TDS,
25
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Aurangabad Branch Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.134/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamshala Road Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.135/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.136/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoAurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.137/Pat/2022
Assessment year: 2013-14
26
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.138/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoAurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.139/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.140/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
AkhauripurGola Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.141/Pat/2022
Assessment year: 2014-15
27
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
BehiyaBazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.142/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nemdarganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.143/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
FatehpurMor Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.144/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Siswan Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.145/Pat/2022
28
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ro Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.146/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Akhauripur Gola Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.147/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Unwas Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.148/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Akhauripur Gola Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.149/Pat/2022
Assessment year: 2013-14
29
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.150/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.151/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.152/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dharamshala Road Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.153/Pat/2022
30
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Jagdishpur Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.154/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Behiya Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.155/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Buxar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.156/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
31
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.157/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Behiya Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.158/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gola Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.159/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.160/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gilani Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
32
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.161/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.162/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.163/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gilani Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.164/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Siswan Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
33
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.165/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Aurangabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.166/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.167/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Azimabad Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.168/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Sanda Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
34
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
अपीलाथ /Appellant यथ /Respondent
ITA No.169/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Nawada Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.170/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
RoBhabhua Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.171/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Behiya Bazar Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.172/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank, ACIT, CPC,TDS,
Vs.
Nemdarganj Branch Ghaziabad.
35
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.173/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Ghughari Tand Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.174/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Simri Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.175/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Gopimore Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.176/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank, ACIT, CPC,TDS,
Vs.
Sanda Branch Ghaziabad.
36
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.184 to 186/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dumraon Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.187 to 189/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dumraon Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.190/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Dumraon Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.529 to 531/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank, Vs. ACIT, CPC,TDS,
37
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
I R Station Branch Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.532 to 534/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
I R Station Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.535 & 536/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Karjara Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.537/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Karjara Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.538/Pat/2022
Assessment year: 2013-14
38
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Katwadia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.539/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Katwadia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.540 and 541/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Katwadia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.542 and 543/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Kathautia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.544 to 546/Pat/2022
Assessment year: 2014-15
39
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Kathautia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.547 and 548/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Kathautia Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.549 and 550/Pat/2022
Assessment year: 2013-14
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Raniganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
ITA No.551 and 552/Pat/2022
Assessment year: 2014-15
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Raniganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
40
ITA Nos.-34 to 176,
184 to 190 & 529 to 554/Pat/2022
ITA No.553 and 554/Pat/2022
Assessment year: 2015-16
Dakshin Bihar Gramin Bank,
ACIT, CPC,TDS,
Raniganj Branch Vs.
Ghaziabad.
PAN-AAEAD5069K
अपीलाथ /Appellant यथ /Respondent
Shri Hardik Chordia, CA and Pratik
Assessee by :
Sadrani, CA
Revenue by : Shri Rupesh Agrawal, Sr. DR
सन
ु वाई क तार ख/Date of Hearing : 19/01/2023
घोषणा क तार ख/Date of Pronouncement : 25/01/2023
आदे श / ORDER
Per Bench:
The present bunch of appeals have been preferred by the Assessee-Bank against the orders of the National Faceless Appeal Centre [hereinafter referred as the 'CIT(A)'] dated 25.10.2021 whereby the Ld. CIT(A) has dismissed the first appeals of the assessee against the respective orders of TDS CPS Centre ( central processing Centre) passed u/s 154 of the Act dated 20.02.2021. The Assessee-appellant through these appeals has agitated the levy of late filing fees u/s 234E of the Income Tax Act (hereinafter referred to as 'the Act')along with interest thereupon levied u/s 220(2) of the Act. For the purpose 41 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 of narration of facts, assessee's appeal ITA No.34/Pat/2022 is taken as the lead case.
2. The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin Bnak, a Regional Rural Bank (RRB). The assessee deducted tax at source (TDS) in respect of certain payments. As per the provisions of section 200(3) of the Act read with Rule 31A of the Income Tax Rules 1952, a deductor must file quarterly returns/ statements of the Tax deducted at source (TDS). The assessee filed returns of the TDS belatedly. The Income Tax Authorities processed the return for the relevant quarter u/s 200A of the Act. Since, there was delay in filing the TDS statements, the demand for fees for late filing of TDS statements as prescribed u/s 234E of the Act was raised by the concerned Income Tax Authorities under an intimation issued u/s 200A of the Act. The period of TDS statement/TDS return pertained to the period prior to 01.06.2015 upon which the late fees u/s 234E was levied.
3. Earlier, there was no provision u/s 200A of the Act for levying/demanding of fees u/s 234E of the Act while processing TDS return u/s 200A of the Act. It was only on 01.06.2015 that the statute was amended and clause (c) was inserted to section 200A, whereby, it was provided that while processing TDS return u/s 200A of the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act.
42ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022
4. The ld. counsel, in this respect, has relied upon the decision of the Hon'ble Karnataka High Court in the case of "Fatehraj Singhvi vs. Union of India" 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon'ble High Court has held that the amendment in section 200A by way of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. The Hon'ble Karnataka High Court in this respect observed that when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained.
The ld. counsel, in this respect, has also placed reliance on the decision of the Kerala High Court in the case "M/s Sarala Memorial Hospital vs. Union OF India" in WP(C) No.37775 of 2018 decided on 18.12.2018 and further upon the various decisions of the co-ordinate Benches of the Tribunal, following the aforesaid decisions of the hon'ble Karnataka High Court and hon'ble Kerala High Court.
5. On the other hand, the ld. DR has strongly relied upon the decision of the Hon'ble Gujarat High Court in the case of "Rajesh Kourani vs. Union OF India" reported in [2017 83 taxmann.com 137(Gujarat)], wherein, the Hon'ble High Court has held that section 200A is a machinery provision providing mechanism for processing a 43 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 statement of deduction of tax at source and for making adjustments which are merely arithmetical or prima facie in nature and does not create any charge in any manner. Section 234E is a charging provision creating a charge for levying fee for certain defaults in filing statements and that fee prescribed u/s 234E could be levied even without a regulatory provision being found in section 200A for computation of fee.
6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellant-assessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly, the original orders/intimations passed u/s 200A of the Act relating to all the appeals pertained to the year 2015, some are of the date prior to 01.06.2015 and some are even after 01.06.2015. The assessee has not filed any appeal against the said original orders/intimations passed u/s 200A of the Act. The assessee in the year 2021 filed correction TDS statement/request to get the details of the exact amount due including the up-to-date due interest on the late filing fees as levied vide original order of 2015. In response to the said request of the assessee, the Central Processing Centre issued impugned order u/s 154 of the Act showing the exact amount due towards assessee as directed vide original order/intimation passed u/s 200A dated 17.04.2015. It is pertinent to mention here that neither the assessee has ever challenged the demand raised u/s 234E of the Act vide order/intimation dated 17.04.2015 by way of filing any appeal against 44 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 the said order before any appellate authority nor the assessee filed any rectification application u/s 154 of the Act within the limitation period of four years as prescribed under the Income Tax Act for rectification of mistake in the TDS processing statement/order dated 17.04.2015 passed by the Assessing Officer u/s 200A of the Act. It is only in the year2021, that the assessee only resorted to file the correction statement to know the exact amount due against it along with interest thereupon. Neither the said correction statement could be said to be any application moved u/s 154 of the Act nor the same was within the limitation period of four years, nor any grievance was raised by the assessee in the said correction request in respect of the validity of levy of late filing fee u/s 234E along with interest u/s 220 of the Act. Merely because, the Assessing Officer while accepting the request of the assessee in giving details of the up-to-date due late filing fee along with interest, that, in any way, cannot be said to be the rectification or amendment of the original order of 2015, nor any prejudiced can be said to have been caused to the assessee. Merely, giving the statement of the exact amount due to the assessee, that too, at the request of the assessee, is just the calculation provided by the Assessing Officer and the assessee, in this respect, can agitate only if the assessee is aggrieved by the aforesaid calculation given by the Assessing Officer. The assessee in the process of requesting and taking calculation of interest due cannot be said to have acquired any cause of action or right to challenge the original order dated 27.04.2015 passed u/s 200A of the Act. The assessee has not pointed out as to what mistake has occurred in the order passed u/s 154 of 45 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 the Act as compared to the original order dated 27.04.2015 passed u/s 200A of the Act. In fact, no mistake apparent on record, has been alleged in the said order by the assessee itself in its correction statement/request.
7. The ld. counsel for the assessee, though, has relied upon certain decisions of the Coordinate Benches of the Tribunal to contend that an appeal, against order passed u/s 154 of the Act, can be filed within the limitation period as due from the date of order passed u/s 154 of the Act. There is no dispute relating to the aforesaid proposition. If the assessee is aggrieved by an order passed u/s 154 of the Act he will be entitled to file appeal against the said order. However, the assessee must bring out from the record as to what prejudice has been caused to the assessee in the order passed u/s 154 of the Act when compared with the original order which has been amended or rectified. Neither any rectification has been done by the Assessing Officer to the original order nor any cause of action has accrued to the assessee by getting up-to-date calculation of the demand. In view of this, there is no merit in the appeal of the assessee.
At this stage the Ld. Counsel for the assessee submits that the original intimation/order passed u/s 200A was not served/available to the assessee and that the assessee wants to assail the original orders of 2015 and that for the said purpose, the delay caused in filing the said appeals may be condoned. We are not convinced with the above submission of the Ld. Counsel. The assessee will have to explain the cause of delay in the application/hearing in respect of the 46 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 appeals, if any, the assessee is contemplating to file. However, it is directed that the time consumed by the assessee in prosecuting the present litigation i.e. from the date of impugned order dated 20.02.2021 till the receipt of this order will not be counted for the purpose counting the limitation period, if the assessee chooses to file the appeal against the original order dated 17.04.2015. Rest of the delay period, the assessee will have to explain as per law. Similar directions will apply to all the captioned appeals.
Since, all the facts and circumstances involved in all the appeals are identical; hence, we do not find any merit in these appeals of the assessee. The same are accordingly hereby dismissed subject to our observations made above.
8. In the result, the all the appeals of the assessee stand dismissed.
Kolkata, the 25th January, 2023.
Sd/- Sd/- [डॉ टर मनीष बोरड /Dr.Manish Borad] [संजय गग/Sanjay Garg] लेखा सद य /Accountant Member या यक सद य/Judicial Member Dated: 25.01.2023. RS Copy of the order forwarded to: 1. Dakshin Bihar Gramin Bank 2. ACIT, CPC, TDS, Ghaziabad 3. CIT(A)- 4. CIT- , 47 ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches