MESERS SVIM TECH SOFTWARE PRIVATE LIMITED, FIROZPUR v. INCOME TAX OFFICER (TDS), BATHINDA

ITA 427/ASR/2018 | 2013-2014
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 42720914 RSA 2018
Assessee PAN AAOCS2983D
Bench Amritsar
Appeal Number ITA 427/ASR/2018
Duration Of Justice 1 year(s) 4 month(s) 8 day(s)
Appellant MESERS SVIM TECH SOFTWARE PRIVATE LIMITED, FIROZPUR
Respondent INCOME TAX OFFICER (TDS), BATHINDA
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-11-2019
Date Of Final Hearing 27-11-2019
Next Hearing Date 27-11-2019
Last Hearing Date 07-10-2019
First Hearing Date 17-06-2019
Assessment Year 2013-2014
Appeal Filed On 19-07-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH AMRITSAR BEFORE SH. N.K.CHOUDHRY JUDICIAL MEMBER AND DR. A.L.SAINI ACCOUNTANT MEMBER ITA NOS.427 & 428/ASR/2018 ASSESSMENT YEARS: 2013-14 & 2014-15 M/S SVIM TECH SOFTWARE PVT. LTD. KAILASH NAGAR FIROZPUR VS. INCOME TAX OFFICER (TDS) BATHINDA. [PAN:AAOCS 2983D] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P.N. ARORA (LD. ADV.) RESPONDENT BY: SH. CHARAN DASS (LD. DR) DATE OF HEARING: 27.11.2019 DATE OF PRONOUNCEMENT: 27.11.2019 ORDER PER N.K.CHOUDHRY JM: BOTH THE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE/AP PELLANT AGAINST THE COMMON ORDER DATED 23.05.2018 PASSED BY TH E LD. CIT(A)-BATHINDA U/S 250(6) OF INCOME TAX ACT 1961 (HE REINAFTER CALLED AS THE ACT) FOR ASST. YEARS: 2013-14 & 2014-15 R ESPECTIVELY IN WHICH THE LATE FEE HAS BEEN LEVIED U/S 234E OF THE I.T. ACT 1961 (HEREINAFTER CALLED AS THE ACT) QUA CHARGING OF INT EREST FOR LATE FEE PAYMENT OF TDS. THE DETAILS OF THE STATEMENT FILED O N DUE DATE PROCESSED ON DELAY AND LATE FEE IMPOSED ARE DETAILED AS UNDER: ITA NOS.427 & 428/ASR/ 2018 (A.YS.2013-14 & 2014-15) M/S SVIM TECH SOFTWARE PVT. LTD. VS. ITO 2 FINANCIAL YEAR : 2013-14 QUARTER STATEMENT FILED ON DUE DATE PROCESSED ON DELAY LATE FEE WHETHER APPLICATION FILED WITH CPC Q-1 02/08/2013 15/07/2013 15/11/2013 18 DAYS RS.3600/- YES Q - 2 08/11/2013 15/10/2013 15/11/2013 24 DAYS RS. 4800/ - YES Q-3 27/02/2014 15/01/2014 17/03/2014 43 DAYS RS.8600/- YES ' FINANCIAL YEAR: 2012-13 QUARTER DUE DATE PROCESSE D ON DELAY LATE FEE Q-2 02/08/2013 15/10/2012 30/01/2014 291 DAYS THE LATE FEE WAS CALCULATED AT RS.58 200/- BUT RESTRICTED TO THE TOTAL TAX DEDUCTED TO THE EXTENT OF RS.37 290/- Q-3 02/08/2013 15/01/2013 30/01/2014 199 DAYS THE LATE FEE WAS CALCULATED AT RS.39 800/- BUT RESTRICTED TO THE TOTAL TAX DEDUCTED TO THE EXTENT OF RS.37 290/- 02/08/2013 15/05/2013 08/02/2014 79 DAYS @ RS. 200/- PER DAY AT RS. 15 800/ - 2. THE LD. CIT(A) AFFIRMED THE SAID LEVY OF LATE FEE S WHILE RELYING UPON THE JUDGMENT PASSED BY THE GUJRAT HIGH COURT IN T HE CASE OF RAJESH KOURANI VS. UOI [2017] 83 TAXMANN.COM 137 (GUJ ) . 3. THE CO-ORDINATE BENCH IN THE CASE OF M/S M.G.N. KHALSA HIGH SCHOOL JALANDHAR VS. ACIT CPV CELL-TDS GHAZIABAD I N ITA NOS.16 17 & 18/ASR/2019 DECIDED ON 25.07.2019 ANALYZED THE PROVISION OF LAW AND ALSO TAKEN INTO CONSIDERATION THE SAID JUDGMENT OF THE GUJRAT HIGH COURT IN RAJESH KOURANI (SUPRA) AND OTHER ITA NOS.427 & 428/ASR/ 2018 (A.YS.2013-14 & 2014-15) M/S SVIM TECH SOFTWARE PVT. LTD. VS. ITO 3 JUDGMENTS OF VARIOUS HIGH COURTS ON THE IDENTICAL ISSUE AND HELD THE PROVISIONS OF CHARGING FEE UNDER SECTION 234E ONLY COMES IN OPERATION IF THE ASSESSEE MAKE ANY DEFAULT IN FURNISHING TDS RETUR N AFTER 1 ST JUNE 2015 WHEN THE ENABLING PROVISIONS IN THE ACT HA VE BEEN PROVIDED BUT PRIOR TO THAT IF THERE IS ANY DELAY IN FURNISHING OF TDS RETURNS AND THE SAME HAVE BEEN PROCESSED BEFORE 1 ST JUNE 2015 THEN NO LATE FEE CAN BE LEVIED. 4. EVEN ITAT AMRITSAR BENCH IN THE CASE OF SIBIA HEAL THCARE (P) LTD. REPORTED AS 171 TTJ 145 (ASR) CLEARLY HELD TH AT INTIMATION ISSUED U/S 200A OF THE ACT FOR DEMANDED FEES U/S 234E WA S NOT VALID IN LAW IF THE SAME WAS ISSUED ON OR BEFORE 1 ST JUNE 2015. RECENTLY WHILE DEALING WITH THE SIMILAR AND IDENTICAL ISSUE IN ITA NO. 110(ASR)/2017 WE CONSIDERED THE JUDGMENT PASSED IN THE CASE OF SIBIA HEALTHCARE (P) LTD. (SUPRA) AND DELETED THE LATE FEE CONCERNING TO PERIOD PRIOR TO AMENDMENT. 5. THE HONBLE KARNATAKA HIGH COURT IN THE CASE OF FAT HERAJ SINGHVI & ORS. VS. UNION OF INDIA (SUPRA) WHILE DEALIN G WITH THE SAME ISSUE AND ANALYZED THE AMENDMENT DATED 1 ST JUNE 2015 AND CONSTRUED THAT SUBSTITUTION MADE BY CLAUSE (C) TO (F) OF SUB-SECTION (1) OF SEC. 200A CAN BE READ AS HAVING PROSPECTIVE EFFE CT AND NOT HAVING RETROACTIVE CHARACTER OR EFFECT-RESULTANTLY THE DEMAND U/S 200A FOR COMPUTATION AND INTIMATION FOR THE PAYMENT OF FEE UNDER SECTION 234E COULD NOT BE MADE IN PURPORTED EXERCISE OF POWER UNDER SECTION 200A BY THE RESPONDENT FOR THE PERIOD OF THE R ESPECTIVE ASST. YEAR PRIOR TO 1 ST JUNE 2015. HAVING BEEN CONSIDERED THE CASE OF THE SIBIA HEALTHCARE (P) LTD. (SUPRA) AND TRUE SPIRIT OF T HE AFORESAID ITA NOS.427 & 428/ASR/ 2018 (A.YS.2013-14 & 2014-15) M/S SVIM TECH SOFTWARE PVT. LTD. VS. ITO 4 JUDGMENT DELIVERED BY THE KARNATAKA HIGH COURT WE A RE OF THE CONSIDERED OPINION THAT LATE FEE CANNOT BE LEVIED FOR THE PERIOD PRIOR TO 1 ST JUNE 2015. HENCE CONSIDERING THE FACTS OF THE INSTANT CASES ARE IDENTICA L TO THE FACTS OF THE ORDERS PASSED BY ITAT AMRITSAR BENCH IN M/S. M.G.N. KHALSA HIGH SCHOOL JALANDHAR (SUPRA) AND IN THE CASE OF SIBIA HEALTHCARE (P) LTD. REPORTED AS 171 TTJ 145 (ASR) AND HO NBLE KARNATAKA HIGH COURT IN THE CASE OF FATHERAJ SINGHVI & ORS. VS. UNION OF INDIA (2016) 289 CTR (KAR) 602 WE ARE INCLINED TO DELETE THE LATE FEES IMPOSED BY THE AO AND AFFIRMED BY THE LD. CIT(A) . 6. IN THE RESULT BOTH THE APPEALS FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/1 1/2019. SD/- SD/- (DR. A.L.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIA L MEMBER DATED: 27/11/2019. /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER