Case Law Details
Manoj Kumar Jaiswal Vs ACIT (ITAT Bangalore)
It is not in dispute before us that clause (c) of section 251 is the clause applicable in the present case. A reading of this clause shows that the CIT(Appeals) in the cases to which the said clause applies can pass such orders as he thinks fit, but that power is circumscribed by the words “in the appeal”. Therefore, the CIT(Appeals) cannot travel beyond the subject matter of the appeal, which in the present case is as to, whether fee u/s. 234E of the Act can be levied or not; and not the question, whether the return of TDS filed by the assessee is non est in law? We are, therefore, of the view that the CIT(Appeals) had no power in the appeal in the present case to declare the return of TDS filed by the assessee as non est in law. In that view of the matter, we are of the view that the conclusion of the CIT(Appeals) holding that return of TDS filed by the assessee is non est in law is not valid in the eyes of law and the said direction is directed to be deleted and the order of the CIT(A) to this extent is held to be bad in law. Consequently, the appeal by the assessee in ITA No.2658/Bang/2018 is allowed.
FULL TEXT OF THE ITAT JUDGEMENT
These are appeals filed by three different assessees against the orders of the CIT(Appeals)-9, Bangalore dated 19.07.2018, 23.07.2018 and 25.07.2018 relating to assessment years 2013-14 & 2014-15 respectively. Since common issue is involved in all these appeals, they were heard together and we deem it convenient to pass a consolidated order.
2. We take up and refer to facts of the case in appeal in ITA No.2658/Bang/2018 for adjudication. The assessee filed statement of tax deducted at source (TDS) in Form 26Q for quarter II of financial year 2012-13 on 09.03.2017. The statement was processed by CPC TDS, Ghaziabad. There was a delay in filing the above TDS statement and therefore the AO by intimation u/s. 154 r.w.s. 200A of the Act dated 10.3.2017 levied late fee of Rs.6,900 u/s. 234E of the Income-Tax Act, 1961 [“the Act”]. Under Sec.234E of the Act, if there is a delay in filing statement of TDS within the prescribed time then the person responsible for making payment and filing return of TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:-
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