Case Law Details
P3P Ventures (P) Ltd. Vs DCIT (ITAT Delhi)
Conclusion: When TDS returns/statements had been filed by assessee for each quarter online and orders had been served upon assessee online for payment of the late fees, assessee was not justified in contending that it had not received any communication in respect of late fee imposed under section 234E neither any such communication came to the knowledge prior to the notice of outstanding demand issued by DCIT (TDS).
Held: Assessee filed the TDS return/statements quarterly through online belatedly. A.O imposed late fees under section 234E for delay in filing the quarterly TDS statements as per Section 200A. Assessee submitted that after filing of the TDS returns, it had not received any communication in respect of late fee imposed under section 234E neither any such communication came to the knowledge prior to the notice of outstanding demand issued by DCIT (TDS). It was held levy of fee under section 234E for default in furnishing statements was mandatory. Assessee used the same email ID which had been used for filing of the return for each quarter in the year under reference. When TDS returns/statements had been filed by assessee for each quarter online and orders had been served upon assessee online for payment of the late fees, then the assessee was required to take steps within the reasonable period as per law. Thus, the appeals were not maintainable before Tribunal.
FULL TEXT OF THE ITAT JUDGMENT
All the appeals by assessee are directed against the common order of the Ld. CIT(A)-2, Gurgaon, dated 09th October, 2017, for A.Ys. 2014-2015 and 2015-2016, confirming the order of levying late fees under section 234E of the I.T. Act for late furnishing of TDS statements for different quarters in both assessment years under appeals.
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