S.P.R. Constructions , Hyderabad v. Income Tax Officer, Ward-2(2), TDS, Hyderabad

ITA 1783/Hyd/2018 | 2013-2014
Pronouncement Date: 17-03-2021 | Result: Allowed

Appeal Details

RSA Number 178322514 RSA 2018
Assessee PAN ABBFS9069F
Bench Hyderabad
Appeal Number ITA 1783/Hyd/2018
Duration Of Justice 2 year(s) 6 month(s) 12 day(s)
Appellant S.P.R. Constructions , Hyderabad
Respondent Income Tax Officer, Ward-2(2), TDS, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-A
Tribunal Order Date 17-03-2021
Date Of Final Hearing 25-02-2021
Next Hearing Date 25-02-2021
Last Hearing Date 20-08-2020
First Hearing Date 19-08-2019
Assessment Year 2013-2014
Appeal Filed On 04-09-2018
Judgment Text
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 NO S . 1 783 TO 1 785 /HYD/2018 (ASSESSMENT YEAR : 201 3 - 14 TO 2015 - 16 ) M/S. S.P.R. CONSTRUCTIONS H.NO.8 - 3 - 318/11/M/2 FLAT NO.301 YELLAREDDYGUDA HYDERABD - 500 081 PAN ABBFS9069F VS. INCOME TAX OFFICER WARD 2(2) TDS HYDERABAD. APPELLANT RESPONDENT APPELLANT BY : SHRI S. RAMA RAO. RESPONDENT BY : SUNIL KUMAR PANDEY (D.R.) DATE OF HEARING : 2 5 .02 .2021. DATE OF PRONOUNCEMENT : 17 .03. 2021. O R D E R PER SHRI S.S. GODARA J.M. : TH E S E ASSESSEES APPEAL S FOR THE ASST. YEAR S 201 3 - 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. 100 99 101000 & 10101 /CIT(A) - 8/HYD /201 7 - 18 IN THE PROCEEDINGS UNDER SECTION 2 34E R.W.S. 221(1) OF INCOME TAX ACT 1961 (THE ACT). 2 ITA NO S . 1 783 TO 1785 /HYD/2018 HEARD BOTH THE PARTIES . C ASE FILE S 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 T HE 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. SAMIKARA N 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 DECISION S OF THE ITAT DELHI BENCH ES WHO IN TURN RELIED ON VARIOUS HIGH COURTS AND HONBLE 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 NO S . 1 783 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 SCO PE OF ADJUSTMENT PROVIDED U/S. 200A OF THE ACT. THE IMPUGNED DEMANDS ARE DELETE THEREFORE. 4. TH ESE 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.