2021 (12) TMI 451

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.... 2. The assessee has raised the following grounds of appeal in ITA Nos. 26 to 30/Asr/2021: "1. That on the facts and circumstances of the case and in law, the impugned order dated 10.03.2021 passed by CIT(Appeals), National Faceless Appeal Centre is perverse and erroneous order hence, liable to be quashed. 2. That on the facts and circumstances of the case and in law, the CIT(Appeals) has erred in not condoning the delay in filing of appeal dismissing the appeal as unadmitted. 3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of section 249 of the Act, reasonably and in accordance with the settled legal principles enabling condonatioi....

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....ection 200A(1). 9. That in view of the facts and circumstances of the case the CIT(Appeals) have failed to appreciate that the power to collect the fees has been vested in prescribed authority only by way of substitution of clause (c) to section 200A(1) of the Act by the Finance Act, 2015 w.e.f. 01.06.2015. As such, prior to said substation, CPC TDS had no authority to charge the fees undere section 234E of the Act while issuing intimation under section 200A for TDS return filed for the period before 01.06.2015 and henceforth levy of fees u/s 234E in the case is without jurisdiction. 10. That both the lower authorities have failed to note that the insertion of clause (c) to (f) of section 200A(1) of the Act is prospective ....

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....gnoring the fact that the matter related to TDS were dealt by Mr.Vipan Sharma aged 63 years who was not well versed with the technical advancement and online return filing and processing. Also Vipan Sharma left the job and the assessee came to know about the order processing u/s 200(A) after a lapse of considerable which resulted in delay in filing the appeal. (2) Appeals for the quarterly return of financial year 2013-14 raised in ITA Nos. 26 to 30/Asr/2021 deserves to be allowed as the order u/s 200(A) were time barred by limitation. (3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return were processed before the amendment brought i....

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.... of Mr. Vipan Sharma. 10. It is noteworthy that Income Tax Department is continuously making changes has in the system of filing of TDS returns. It is well known that various assessee's who are required to deduct and deposit the tax are indirectly providing free services to the Government by collecting the tax on behalf of a Government, depositng them on due dates and also filing the TDS returns incorporating all the details of the deductee including his name, address, PAN, amount of TDS, tax deducted etc. In the instant case also there is no dispute to the fact that the assessee has deducted and deposited TDS and has also filed his quarterly returns. The delay caused in filing the appeal before the Ld. CIT(A) is solely on account of the....

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....24Q for Quarter 2 of fianancial year 2012-13 and Form 24Q and 26Q for Quarter 4 (financial year 2012-13), the date of filing of return was 15.01.2013, 30.06.2014 and 30.06.2014 respectively and the due date of processing the return as provided under proviso to section 200(A), i.e., one year from the end of the financial year in which the statement is filed, was 31.03.2014, 31.03.2016, and 31.03.2016. However, the date of passing of the order u/s 200(A) for the alleged three Quarters is 29.08.2016, 05.12.2016 and 04.12.2016. Since there is no dispute to the facts mentioned hereinabove, it is crystal clear that all these three orders passed on 29.08.2016, 05.12.2016 and 04.12.2016 are time barred by limitation. We therefore find merit in the ....