C & K Management Limited , Secunderabad v. Asst. Commissioner of Income Tax, Circle-1(1), Hyderabad

ITA 458/Hyd/2019 | 2013-2014
Pronouncement Date: 10-05-2021 | Result: Allowed

Appeal Details

RSA Number 45822514 RSA 2019
Assessee PAN AAACT8336R
Bench Hyderabad
Appeal Number ITA 458/Hyd/2019
Duration Of Justice 2 year(s) 1 month(s) 11 day(s)
Appellant C & K Management Limited , Secunderabad
Respondent Asst. Commissioner of Income Tax, Circle-1(1), Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 10-05-2021
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB-B
Tribunal Order Date 10-05-2021
Last Hearing Date 25-01-2021
First Hearing Date 10-05-2021
Assessment Year 2013-2014
Appeal Filed On 29-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S. GODARA JUDICIAL MEMBER AND SHRI L.P. SAHU ACCOUNTANT MEMBER SL.NO. ITA NO. A.Y. APPELLANT RESPONDENT 1 TO 3 454 /HYD/19 T O 456 /H/19 201 3 - 14 TO 201 5 - 16 T.M. INPUTS AND SERVICES PVT. LTD. SECUNDERABAD [PAN: AAACT8336R ] ITO (TDS) TDS WARD 2(3) HYDERABAD 4 436/HYD/2019 2013 - 14 TMI E2E ACADEMY PRIVATE LIMITED HYDERABAD [PAN: AADCT7103K] ITO WARD (TDS) TDS 2(3) HYDERABAD 5 TO 7 458/HYD/19 TO 460 /HYD/19 20 13 - 14 TO 2015 - 16 C & K MANAGEMENT LTD. SECUNDERABAD [PAN:AABCC4481D] ACIT CIRCLE 1(1) HYDERABAD FOR ASSESSEE : SHRI J. MARUTHI RAGHURAM AR FOR REVENUE : SHRI SUNIL KUMAR PANDEY DR & DR.S.MOHARANA CIT DR DATE OF HEARING : 04 - 02 - 202 1 AND 10/05/2021 DATE OF PRONOUNCEMENT : 10 - 0 5 - 2 021 O R D E R PER S.S. GODARA JM : THESE THREE ASSESSEES APPEALS ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 8 HYDERABAD INVOLVING VARYING ASSESSMENT YEARS STATED AS UNDER. 2 SL. ITA NO. AY AUTHORITYS ORDER DATED/CASE NO. PROCEEDINGS U/S 01 T O 03 454 /H/19 TO 456/H/19 201 3 - 14 TO 201 5 - 16 CIT(A) - 8 HYD ORDER DATED 03 . 10 . 2018 CASE N O. 10054 TO 10056 /2017 - 18 200A 04 436 /HYD/19 201 3 - 14 - DO - DT 02.10. 18 IN CASE NO. 10053 /201 7 - 18 200A 05 TO 07 458 TO 460/H/ 19 2013 - 14 TO 2015 - 16 - DO - IN CASE NO.0160/2018 - 19 200A 2. WE N OTICE DURING THE COURSE OF HEARING THAT THE ASSESSEES SOLE IDENTICAL SUBSTANTIVE GROUND SEEKS TO REVERSE BOTH THE LOWER AUTHORITIES ACTION LEVYING SEC. 234E LATE FEE INSERTED IN THE ACT W.E.F. 01.06.2015 CARRYING RETROSPECTIVE EFFECT . WE FIND IN THI S BACKDROP THAT CASE LAW FATEH RAJ SINGH & OTHERS VS. UOI (2016) 289 CTR 602 (KAR.) HOLDS SEC.200A INSERTED IN THE ACT WEF 1.6.2015 AS PROSPECTIVE ONLY AND RAJESH KAURANI VS. UOI (2017) 83 TAXMANN . COM 137 (GUJ.) HAS TAKEN A CONTRARY VIEW . NO GUIDANCE HAS COME FROM HONBLE JURISDICTIONAL HIGH COURT QUA THE INSTANT ISSUE. WE THUS ADOPT THE LEGAL PROPOSITION FAVOURING THE ASSESSEE AND DIRECT THE ASSESSING AUTHORITY(IES) CONCERNED TO DELETE THE IMPUGNED LATE FILING LEVY . THESE ASSESSE ES APPEALS ARE ALLOWED IN ABOVE TERMS. A COPY OF THIS C OMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILES. PRONOUNCED IN OPEN COURT ON 10 TH MAY 2021. SD/ - S D/ - ( L.P. SAHU ) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MAY 2021. 3 *GMV. COPY OF THE ORDER FORWARDED TO: 1. (I) TM INP UTS AND SERVICES P LTD. 1 - 8 - 303/488/12 CAREER CENTRE PRENDERGHAST ROAD BEGUMPET SECUNDERABAD 500 003 TELANGANA (II) TMI E2E ACADEMY PVT.LTD. 1 - 8 - 303/488/12 CAREER CENTRE PRENDERGHAST ROAD BEGUMPET SECUNDERABAD 500 003 TELANGANA ( IIII) C&K MANAG EMENT LTD. 1 - 8 - 303/488/12 CAREER CENTRE PRENDERGHAST ROAD BEGUMPET SECUNDERABAD 500 003 TELANGANA 2. (I) ITO TDS TDS WARD 2(3) HYD. (II) ACIT TDS RANGE 2 HYD. 3. (I) CIT(A) - 8 HYDERABAD. (II) PR.CIT - TDS HYDERABAD. 4. DR ITAT 5. GUARD FILE