Kooud Software Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Facts- The assessee is a private limited company. AO has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns u/s 234(E) of the Act for the A.Y. 2013-14 & 2014-15.
Conclusion- On the basis of the decision of hon’ble Karnataka High Court in the case of Shri Fatheraj Singhvi Vs. Union of India, it was held that fee u/s 234E cannot be levied without machinery provision of section 200A.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
The assessee has filed these appeals challenging the order of the CIT(A) NFAC dated 13/08/2021 for the asst. year 2013-14 and 201415. All these appeals were bunched together, heard together and hence they are being disposed of by this common order for the sake of convenience.
2. There is a delay in filing these appeals before the Tribunal and the assessee has filed condonation petition in this regard. The order of the CIT(A) was received on 13/08/2021 and the assessee filed the appeal before the Tribunal on 05/01/2022 whereby there is a delay by 84 days in filing the appeal before the Tribunal. We have considered this matter and have taken the materials on record to admit the petition filed for condonation of delay. The Hon’ble Supreme Court suo moto writ petition No.03/2020 along with M.P 21/2022 has held that the period from 15/3/2020 till 28/02/2022 shall stand excluded for the purpose of period of limitation as may be prescribed under any general or special laws in respect of quasi judicial and judicial proceedings. The period of delay (from 12/10/2021 to 05/01/2022) in assessee’s case is covered by the exclusion of period of limitation as per the order of the Hon’ble Supreme Court. Hence we hold that there is no delay to be condoned in filing these appeals and the appeals are deemed to be filed in time for further adjudication.
3. Brief facts of the case are that the assessee is a private limited company. The DCIT, CPC, Bangalore (AO) has passed the orders u/s 200A(1) the Act levying late fee towards the delay in filing the TDS returns u/s 234(E) of the Act for the asst. year 2013-14 & 2014-15. The details of the orders passed by the AO for the above asst. years are as given below:-
