TaxTMI 
TaxTMI 
2022 (10) TMI 115
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....ted to the assessee. The explanation rendered by the assessee by way of affidavit seems to be genuine and hence, delay is condoned. ITA Nos .59/Ind/2021 & 60/Ind/2021 for A.Ys. 2013-14 2014-15 3. We have heard both the parties and perused the materials available on record. 4. The issue relates to addition under Section 234E of the Act which has stated to be covered by the order passed by the Co-ordinate Bench in ITA Nos. 510/Ind/2019 in case of M/s. Keshav Industries Pvt. Ltd. & ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari order dated 14.07.2020. The copy whereof has already been submitted before us. On perusal of which, the contentions made by the Ld.AR is correct. Ld.AR has not been objected seriously by the Ld.DR with all his fairness. 4. We have perused the Co-ordinate Bench order alongwith appeal preferred by the assessee. The Co-ordinate Bench has been pleased to observe as follows: "10. We also observe that the Co-ordinate Bench Agra in the case of Sudershan Goyal Vs DCIT (TDS) ITA No.442/Agra/2017 order dated 09.04.2018 considering the similar issue deciding in favour of the assessee observed as follows:- "The issue involved in this ....
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....42/Agra/2017 & S.A. No. 01/Agra/2018 unless it is expressly provided or impliedly demonstrated, any provision of statute is to be read as having prospective effect and not retrospective effect. Under the circumstances, we find that substitution made by clause (c) to (f) of sub-section (1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior to 1.6.2015. However, we make it clear that, if any deductor has already paid the fee after intimation received under Section 200A, the aforesaid view will not permit the deductor to reopen the said question unless he has made payment under protest." 6. In view of the above, respectfully following 'Shri Fatehraj Singhvi and Others' (supra), 'Sibia Healthcare Pvt. Ltd. vs. DCIT (TDS)', order dated 09.06.2015 passed in ITA No.90/ASR/2015, for A.Y.2013-14, by the Amritsar Bench of the Tribunal, and 'Shri Kaur Chand J....
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....ppellate authority. 8. The assessee has raised following grounds in this appeal: (1) On the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in considering the case unfit for the condonation of delay in filing of the appeal. The Appellant prays that the said appeal be admitted and adjudicated on merits. (2) On the facts that Salary was paid to Mr. Hemant Kumar Patwa and Mr. Jayant Kumar Patwa and TDS deductible on taxable Salary of Rs. 271951 and Rs. 288390 respectively. However actual TDS deducted and paid was Rs. 275000/- and Rs. 300000/- respectively, which was also supported by Form 16 and 26AS enclosed therewith. Thus TDS was already deposited in excess by Rs. 3049/- and 11610/-. The Appellant prays that the said appeal be admitted and adjudicated on merits. (3) On the facts and in the circumstances of the case, the Ld. CIT (A) was not justified in not adjudicating the grounds of appeal given by the Appellant's giving complete reasons along with supporting. The Appellant prays that the said appeal be admitted and adjudicated on merits. (4) On the facts and in the circumstances of the case, the Ld. CIT(A) wa....
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.... impart speedy justice, we thought it fit to adjudicate the issues finally. Accordingly, we proceeded to decide the remaining grounds. 10. In Ground No. 2 to 4, the assessee is aggrieved by the demand created by Ld. AO on account of short-deduction of TDS of Rs. 57,640/- plus interest of Rs. 28,590/- thereon u/s 201 of the Act. 11. We straight-away refer the submission made by assessee during first-appeal which is noted by Ld. CIT(A) in his order, relevant portion is reproduced below: "..... Your Honour, according to the Ld. Income Tax Officer the amount paid to Hemant Kumar Patwa and Jayant Kumar Patwa is Rs.14,06,428 and Rs.14,36,297 respectively which is contrary to the provisions of Section 192B of Income Tax Act. TDS deductible of such amount of payment amount to Rs. 3,35,706 and 3,44,935 respectively and therefore, short deduction demand is raised amounting to Rs. 36,706/- and 29,935 respectively by Ld. AO. In regard to this we strongly disagree with the demand raised. It is respectfully submitted that the net income of deductees i.e. Hemant Kumar Patwa and Jayant Kumar Patwa from Patwa Abhikaran Pvt. ltd. was Rs.12,00,100 and Rs. 12,53,297 respectively which a....
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....,650/- and consequently interest thereon of Rs. 28,590/-. We do not find any merit in these demands created by revenue which are not as per law. Therefore, we delete these demands. Resultantly, Ground No. 2 to 4 are allowed. 13. In Ground No. 5, the assessee has challenged the demand of interest of Rs. 14,410/- created by revenue on account of default in timely payment of TDS u/s 201 of the Act. In this regard, the assessee had submitted before Ld. CIT(A) as under: "With reference to the demand of Rs. 14,410 which was raised towards default on payment of interest of TDS u/s 201 of IT Act 1961. It is respectfully submitted that the delay in depositing the tax deducted at source was due to some unavoidable circumstances, may be due to unavailability of the officer authorized to sign the cheques or to authorize the cash payment or sometimes for paucity of funds owing to large payments to be made and salaries paid to the employees or due to some technical issued. Also it is submitted that the appellant did not have any mala fide intention in the matter using the amount for any personal gain." We observe that the assessee admits delay in payment of TDS, although the asses....