C & M Farming Ltd,, Nashik v. Assistant Commissioner of Income-tax, (CPC) -TDS,, Ghaziabad

ITA 2011/PUN/2017 | misc
Pronouncement Date: 06-11-2019 | Result: Allowed

Appeal Details

RSA Number 201124514 RSA 2017
Assessee PAN AAACC0473C
Bench Pune
Appeal Number ITA 2011/PUN/2017
Duration Of Justice 2 year(s) 2 month(s) 12 day(s)
Appellant C & M Farming Ltd,, Nashik
Respondent Assistant Commissioner of Income-tax, (CPC) -TDS,, Ghaziabad
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 06-11-2019
Last Hearing Date 04-09-2019
First Hearing Date 04-09-2019
Assessment Year misc
Appeal Filed On 24-08-2017
Judgment Text
] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI D. KARUNAKARA RAO AM SHRI S.S. VISWANETHRA RAVI JM SL. NO. ITA NO. NAME OF THE APPELLANT NAME OF RESPONDENT ASST. YEAR QUARTER FORM 1- 10 2008/PUN/2017 TO 2017/PUN/2017 C & M FARMING LTD. 2 C & M HOUSE N.D. PATEL ROAD NASHIK 422 001. PAN: AAACC0473C ACIT (CPS- TDS) GHAZIABAD. 2013-14 2014-15 2014-15 2014-15 2014-15 2015-16 2015-16 2015-16 2015-16 2015-16 QR-4 QR-1 QR-2 QR-3 QR-4 QR-1 QR-2 QR-3 QR-4 QR-4 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 24Q 27EQ ASSESSEE BY : SHRI KISHORE PHADKE. REVENUE BY : SHRI PANKAJ GARG. / ORDER PER BENCH : ALL THESE TEN APPEALS ARE FILED BY THE ASSESSEE AGAINST A COMMON ORDER DATED 30.06.2017 PASSED BY CIT(A)-3 NASHIK FOR A.YS . 2013-14 TO 2015-16. 2. SHRI KISHORE PHADKE LD.A.R. SUBMITS THAT THE ASSESSEE RAISED ADDITIONAL GROUND OF APPEAL AND PRAYED TO TAKE UP THE S AME AS PRELIMINARY ISSUE. LD. D.R. SHRI PANKAJ GARG REPORTED NO OBJECTION IN TAKING UP ADDITIONAL GROUND RAISED BY THE ASSESSEE AS PRELIMINARY ISSUE. / DATE OF HEARING : 05. 1 1 .2019 / DATE OF PRONOUNCEMENT : 06 .11.2019 2 3. WE FIND THE ASSESSEE RAISED SIMILAR ADDITIONAL GROUND IN A LL THE APPEALS ABOVE ON SAME IDENTICAL FACTS EXCEPT VARIANCE IN AMOUNTS AND THEREFORE WITH THE CONSENT OF BOTH THE PARTIES PROCEED TO ADJUDICATE THE ADDITIONAL GROUND RAISED BY THE ASSESSEE IN ITA NO.2008/P UN/2017 AS LEAD CASE AND PASS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 4. THE ISSUE RAISED IN ADDITIONAL GROUND IS TO WHETHER TH E CIT(A) JUSTIFIED IN CONFIRMING LATE FEE IMPOSED IN Q4-24Q FOR A.Y. 2013 -14 U/S 200A R.W. 234E OF THE ACT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 5. WE SHALL TAKE UP THE APPEAL IN ITA.NO.2008/PUN/2017. 6. BRIEF FACTS EMANATING FROM THE RECORD THAT THE ASSESSE E IS A COMPANY ENGAGED IN THE BUSINESS OF POULTRY FARMING AN D FILED ITS TDS QUARTERLY STATEMENT OF QUARTER 4 FOR A.Y. 2013-14 ON 05.02.2014 WITH A DELAY OF 266 DAYS. ACCORDING TO ACIT(TDS-CPC) THE ASSES SEE SHOULD HAVE FILED TDS QUARTERLY STATEMENT ON 15.05.2013 AND ACCORDIN GLY IMPOSED LATE FEE U/S 234E OF THE ACT. THE CIT(A) CONFIRMED THE LAT E FEE IN RESPECT OF 24Q-Q4. 7. THE CONTENTION OF SHRI KISHORE PHADKE THE LD.A.R. IS THA T AO HAS NO JURISDICTION TO CHARGE LATE FEE U/S 234E OF THE ACT FOR TH E REASON THAT THERE WAS NO ENABLING PROCEDURE FOR COMPUTATION OF LATE FEE U/S 200A OF THE ACT CONCERNING THE YEAR UNDER CONSIDERATION. FURTHER HE SU BMITTED THAT THE COMPUTATION OF LATE FEE WAS INSERTED IN THE FINANCE ACT W.E .F. 01.06.2015 AND SINCE THE AMENDMENT IS PROSPECTIVE IN NATURE THE LAT E FEE IMPOSED U/S 234E R.W. 200A OF THE ACT IS NOT MAINTAINABLE IN THE PRESE NT CASE. THE LD.A.R. PLACED RELIANCE ON THE DECISION OF THE TRIBUNAL IN THE CASE OF 3 MEDICAL SUPERINTENDENT RURAL HOSPITAL DOBI BK VS. DCIT C PC(TDS) REPORTED IN (2018) 100 TAXMANN.COM 78 (PUNE - TRIB) AND REFERRED TO PARA NOS.15 & 16 AND SUBMITTED THAT THE DEMAND OF LATE FEE IS NOT MAINTAINABLE EVEN IF THE RETURNS OF THE TDS WERE FILED AFTER 01.06.2015 T HE ORDER CHARGING LATE FILING FEE WAS PASSED AFTER 01.06.2015. HE ARGU ED THAT THE FACTUAL CIRCUMSTANCES ARE SIMILAR TO THE PRESENT CASE THE ASSESSEE FILED TDS STATEMENTS BELATEDLY AFTER 01.06.2015 AND THE ACIT (CPS-TDS) CHARGED LATE FEE U/S 234E OF THE ACT AFTER 01.06.2015. T HE LD. D.R. DID NOT CONTROVERT THE SAME. 8. HEARD BOTH SIDES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THE ISSUE RAISED IN THE PRESENT APPEAL IS SIMILAR TO THE ISSUE RAISED BY THE CO-ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF MEDICAL SUPERINTENDENT RURAL HOSPITAL DOBI BK(SUPRA) WHEREIN THE CO-ORDINATE BENCH OF THE TRIBUNAL HELD THAT CHARGING OF LATE FEE U/S 2 34E OF THE ACT IS NOT MAINTAINABLE EVEN IF THE ASSESSEE FILES TDS RETURNS BE LATEDLY AND THE ASSESSING OFFICER ISSUES INTIMATION U/S 200A OF THE ACT AFTER 01.06.2015 CHARGING LATE FILING FEE U/S 234E OF THE ACT. THEREFORE WE FIND FORCE IN THE ARGUMENTS OF SHRI KISHORE PHADKE LD.A.R. AND THE IMPOSIT ION OF LATE FEE U/S 200A R.W 234E OF THE ACT CONFIRMED BY LD.CIT(A) IS SE T ASIDE. THUS ADDITIONAL GROUND RAISED BY THE ASSESSEE IS ALLOWED. 9. FURTHER MAIN GROUNDS 1 TO 5 RAISED IN FORM NO.36 BEC OME ACADEMIC AND REQUIRE NO ADJUDICATION IN VIEW OF OUR DECISION ON ADDIT IONAL GROUND IN THE FORMATION PARA. THUS THE SAME ARE DISMISSED. 10. IN THE RESULT THE APPEAL OF ASSESSEE IN ITA NO.2008/P UN/2017 IS ALLOWED. 4 11. NOW WE SHALL TAKE UP ITA NOS.2009 TO 2017/PUN/2017. 12. SINCE THE ADDITIONAL GROUND RAISED IN ALL THESE APPEALS A RE SIMILAR TO THE ADDITIONAL GROUND RAISED IN ITA NO.2008/PUN/2017 AND SINCE WE DECIDED THE ADDITIONAL GROUND IN FAVOUR OF THE ASSESSEE A ND THE SAME IS EQUALLY APPLICABLE IN ITA NOS.2009 TO 2017/PUN/2017. THUS THE ADDITIONAL GROUND RAISED BY THE ASSESSEE IN ALL THE APPEALS ABOVE ARE ALLOWED. 13. IN THE RESULT ALL THE APPEALS OF ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 6 TH DAY OF NOVEMBER 2019. SD/- SD/- ( D. KARNUKARA RAO) (S.S. VISWA NETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE; DATED : 6 TH NOVEMBER 2019. YAMINI ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. CIT(A)-3 NASHIK. CIT(TDS) PUNE. !'##$% ' $% / DR ITAT B PUNE; '+ -/ GUARD FILE. / BY ORDER // / TRUE COPY / / // TRUE COPY // . /0#1$2 / SR. PRIVATE SECRETARY ' $% / ITAT PUNE.