SHRADDHA RAVINDRA SHIKHARE, MUMBAI v. ACIT CPC (TDS), MUMBAI

SHRADDHA RAVINDRA SHIKHARE VS. ACIT CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH MUMBAI BEFORE SHRI S.RIFAUR REHMAN ACCOUNTANT MEMBER AND SHRI RAVISH SOOD JUDICIAL MEMBER ITA NOS.48 65 /MUM/2018 (ASSESSMENT YEAR: 2016 - 17) SHRADDHA RAVINDRA SHIKHARE D - 3 INDRAYANI CHS LTD. PLOT NO. 220 ORAI - II NEAR SUVIDYA SCHOOL BORIVALI (W) MUMBAI 400 091 VS. ASST. COMMISSIONER OF INCOME TAX CPC (TDS) MUMBAI. PAN BXVPS5256D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. RAKESH JOSHI RESPONDENT BY: SHRI V. VINOD KUMAR D.R DATE OF HEARING: 27.11.2019 DATE OF PRONOUNCEMENT: 29 .11.2019 O R D E R PER RAVISH SOOD JM: THE PRESENT APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 60 MUMBAI DATED 14.06.2018 FOR A.Y. 2016 - 17 WHICH IN TURN ARISES FROM THE INTIMATION RECEIVED FROM THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL PROCESSING CELL - TDS GHAZIABAD UNDER SEC. 200A OF THE INCOME TAX ACT 1961 (FOR SHORT ACT) DATED 2 5 .04.2016. THE ASSESSEE HAS ASSAILED THE IMPUGNED ORDER ON THE FOLLOWING GROUNDS OF APPEAL : 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS IN LAW THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE ACTION OF LEARNED ASSESSING OFFICER IN LEVYING A LATE FILING FEES OF RS. 14 600/ - U/S.234E OF THE INCOME TAX ACT 1961 WITHOUT CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE. 2 . THE APPELLANT CRAVES LEAVE TO ADD AMEND ALTER OR DELETE THE SAID GROUND OF APPEAL. SHRADDHA RAVINDRA SHIKHARE VS. ACIT CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 2 2. BRIEFLY STATED THE ASSESSEE HAD DELAYED FILING OF THE STATEMENT OF TAX DEDUCTION AT SOURCE IN FORM NO. 26QB FOR A.Y. 201 6 - 1 7 . RESULTANTLY THE ACIT CENTRAL PROCE SSING CELL - TDS INTER ALIA LEVIED LATE FILING FEES UNDER SEC. 234E OF RS. 14 600/ - . 3. AGGRIEVED THE ASSESSEE ASSAILED THE IMPOSITION OF FEES UNDER SEC.234E . HOWEVER THE CONTENTIONS ADVANCED BY THE ASSESSEE DID NOT FIND FAVOUR WITH THE CIT(A). OBSERVING THAT EVEN FOR THE PERIOD PRIOR TO 01.06.2015 THE CHARGING OF FEE UNDER SEC.234E WAS A PART OF THE STATUTE WHICH CALLED FOR A LEVY OF FEE FOR DEFAULT IN FURNISHING THE STATEMENTS THE CIT(A) REJECTED THE CLAIM OF THE ASSESSEE AND UPHELD THE FEES LEVIED UNDE R SE. 234E. 4. WE HAVE HEARD THE AUTHORISED REPRESENTATIVES FOR BOTH THE PARTIES AND ALSO PERUSED THE ORDER/INTIMATION OF THE LOWER AUTHORITIES. ON A PERUSAL OF SEC. 234E WE FIND THAT THE SAME ENVISAGES LEVY OF FEES ON A PERSON WHO FAILS TO DELIVER OR CAUSE TO BE DELIVERED A STATEMENT WITHIN THE TIME PRESCRIBED IN SUB - SECTION (3) OF SECTION 200 OR THE PROVISO TO SUB - SECTION (3) OF SECTION 206C. ADMITTEDLY THE ASSESSEE IN THE CASE BEFORE US HAD DELAYED THE FILING OF THE STATEMENT OF TAX DEDUCTION AT SOU RCE IN FORM NO. 26QB FOR A.Y. 2016 - 17. AS PER THE AMENDMENT MADE AVAILABLE IN SEC. 200A VIDE THE FINANCE ACT 2015 W.E.F 01.06.2015 WHERE A STATEMENT OF TAX DEDUCTION AT SOURCE [OR A CORRECTION STATEMENT] HAS BEEN MADE BY A PERSON DEDUCTING ANY SUM UND ER SECTION 200 SUCH STATEMENT SHALL BE PROCESSED AND THE FEES IF ANY SHALL BE COMPUTED IN ACCORDANCE WITH THE PROVISIONS OF SEC. 234E. AS THE PERIOD IN THE CASE BEFORE US IS SUBSEQUENT TO 01.06.2015 I.E THE DATE ON WHICH SEC. 234E ENABLING LEVY OF LATE FILING FEES WAS MADE AVAILABLE IN SEC. 200A THEREFORE WE FIND NO INFIRMITY IN THE ORDER OF THE ACIT CENTRAL PROCESSING CELL - TDS GHAZIABAD WHO IN OUR CONSIDERED VIEW HAD RIGHTLY LEVIED LATE FILING FEES UNDER SEC. 234E OF RS. 14 600/ - ON THE ASSESSEE. ACCORDINGLY FINDING NO INFIR MITY IN THE ORDER OF THE CIT(A) WHO HA D UPHELD THE LEVY OF FEES BY THE ACIT CPC WE UPHOLD HIS ORDER. 5 . RESULTANTLY THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 29 /11/2019. SD/ - SD/ - (S. RIFAUR REHMAN) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 29 .11.2019 PS. ROHIT SHRADDHA RAVINDRA SHIKHARE VS. ACIT CPC ITA NO. 4865/MUM/2017 A.Y 2016 - 17 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. / DR ITAT MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER / (DY./ASSTT. REGISTRAR) / ITAT MUMBAI