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2022 (11) TMI 771
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....ITA 222/Ind/2022 ALI BRANCH BPLJ01618B 2012-13 Q4 26Q 6600 CIT (A), Indore- 2/10099/202021 9-Jul-22 2 ITA 223/Ind/2022 ALI BRANCH BPLJ01618B 2013-14 Q2 26Q 1180 CIT (A), Indore- 1/10080/202021 9-Jul-22 3 ITA 224/Ind/2022 MAHIDPUR ROAD BRANCH BPLI00679A 2013-14 Q4 26Q 2800 CIT (A), Ujjain/10036/2020-21 9-Jul-22 4 ITA 225/Ind/2022 UMARKOT BRANCH BPLJ01647C 2014-15 Q4 26Q 3320 CIT (A), Indore- 2/10079/202021 9-Jul-22 5 ITA 226/Ind/2022 BHABHRA BRANCH BPLJ01634D 2014-15 Q2 26Q 3000 CIT (A), Gwalior/10343/2020-21 9-Jul-22 6 ITA 227/Ind/2022 BHABHRA BRANCH BPLJ01634D 2014-15 Q3 26Q 1640 CIT (A), Jabalpur- 1/10249/202021 9-Jul-22 7 ITA 228/Ind/2022 CHANDPUR BRANCH BPLJ01646B 2014-15 Q2 26Q 14498 CIT (A), Indore- 2/10095/202021 9-Jul-22 8 ITA 229/Ind/2022 RAJGARH NAKA JHABUA BRANCH BPLJ01645A 2014-15 Q4 26Q 3600 CIT (A), Indore- 2/10088/202021 9-Jul-22 9 ITA 230/Ind/2022 DEHRI BRANCH BPLJ01617A 2014-15 Q2 26Q 2140 CIT (A), Indore- 2/....
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....2022 JHABUA BRANCH BPLJ01572E 2012-13 Q4 26Q 26400 CIT (A), Ujjain/10040/2020-21 9-Jul-22 28 ITA 249/Ind/2022 JIBAT BRANCH BPLJ01644G 2013-14 Q3 26Q 3260 CIT (A), Ujjain/10042/2020-21 9-Jul-22 29 ITA 250/Ind/2022 JIBAT BRANCH BPLJ01644G 2014-15 Q2 26Q 6800 CIT (A), Indore- 2/10078/202021 9-Jul-22 30 ITA 251/Ind/2022 RAMBHAPUR BRANCH BPLJ01637G 2012-13 Q4 26Q 22800 CIT (A), Jabalpur- 1/10247/202021 9-Jul-22 31 ITA 252/Ind/2022 AMBUA BRANCH BPLJ01620D 2014-15 Q2 26Q 3000 CIT (A), Jabalpur- 1/10248/202021 9-Jul-22 32 ITA 253/Ind/2022 RANAPU BRANCH BPLJ01625B 2014-15 Q2 26Q 3000 CIT (A), Ujjain/10044/2020-21 9-Jul-22 33 ITA 254/Ind/2022 RANAPUR BRANCH BPLJ01625B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10038/2020-21 9-Jul-22 34 ITA 255/Ind/2022 KAKANWANI BRANCH BPLJ01602G 2012-13 Q4 26Q 12600 CIT (A), Jabalpur- 1/10253/202021 9-Jul-22 35 ITA 256/Ind/2022 BHABHRA BRANCH BPLJ01634D 2012-13 Q4 26Q 34418 CIT (A), Ujjain/10049/2020-21 9....
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....1645A 2012-13 Q4 26Q 45200 CIT (A), Indore- 1/10088/202021 1-Aug-22 54 ITA 275/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q1 26Q 18197 CIT (A), Ujjain/10055/2020-21 2-Aug-22 55 ITA 276/Ind/2022 JHABUA BRANCH BPLJ01645A 2013-14 Q4 26Q 4200 CIT (A), Ujjain/10052/2020-21 2-Aug-22 56 ITA 277/Ind/2022 DEHRI BRANCH BPLJ01617A 2012-13 Q4 26Q 41800 CIT (A), Indore- 2/10114/202021 2-Aug-22 57 ITA 278/Ind/2022 DEHRI BRANCH BPLJ01617A 2013-14 Q3 26Q 2200 CIT (A), Indore- 2/10134/202021 2-Aug-22 58 ITA 279/Ind/2022 LABRIYA BRANCH BPLJ01643F 2012-13 Q4 26Q 6100 CIT (A), Indore- 2/10103/202021 1-Aug-22 59 ITA 280/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q3 26Q 2100 CIT (A), Indore- 2/10125/202021 2-Aug-22 60 ITA 281/Ind/2022 PADIYAL BRANCH BPLJ01621E 2012-13 Q4 26Q 10200 CIT (A), Indore- 2/10139/202021 2-Aug-22 61 ITA 282/Ind/2022 PIPLIYA BRANCH BPLJ01609G 2012-13 Q2 26Q 7800 CIT (A), Indore- 2/10123/202021 2-Aug-22 62 ITA 283/Ind/2022....
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.... CIT (A), Ujjain/10050/2020-21 2-Aug-22 80 ITA 301/Ind/2022 UMARKOT BRANCH BPLJ01647C 2013-14 Q4 26Q 1010 CIT (A), Ujjain/10043/2020-21 1-Aug-22 81 ITA 302/Ind/2022 RANAPUR BRANCH BPLJ01625B 2012-13 Q4 26Q 8000 CIT (A), Ujjain/10048/2020-21 2-Aug-22 82 ITA 303/Ind/2022 RANAPUR BRANCH BPLJ01625B 2013-14 Q3 26Q 6600 CIT (A), Ujjain/10051/2020-21 2-Aug-22 83 ITA 304/Ind/2022 BHABHRA BRANCH BPLJ01634D 2013-14 Q4 26Q 43650 CIT (A), Ujjain/10054/2020-21 2-Aug-22 84 ITA 305/Ind/2022 BHABHRA BRANCH BPLJ01634D 2014-15 Q1 26Q 7080 CIT (A), Ujjain/10056/2020-21 2-Aug-22 85 ITA 306/Ind/2022 CHANDPUR BRANCH BPLJ01646B 2014-15 Q4 26Q 3600 CIT (A), Ujjain/10058/2020-21 2-Aug-22 86 ITA 307/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2012-13 Q3 26Q 1664 CIT (A), Ujjain/10041/2020-21 2-Aug-22 87 ITA 308/Ind/2022 PETLAWAD BRANCH BPLJ01639B 2014-15 Q3 26Q 3200 NFAC/2014-15/10011383 2-Aug-22 88 ITA 309/Ind/2022 JHABUA BRANCH BPLJ01645A 2012-13 Q2 26Q ....
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....RE MANDI BRANCH BPLN02804E 2012-13 Q2 26Q 3260 NFAC/2012-13/10011356 2-Aug-22 107 ITA 328/Ind/2022 SEHORE MANDI BRANCH BPLN02804E 2013-14 Q2 26Q 3567 NFAC/2013-14/10011355 2-Aug-22 Heard the learned Representatives of both sides and case records perused. 2. At the start of hearing, Ld. AR submitted that the issues involved, related facts and the applicable provisions of law are same in all these appeals. Therefore, all these appeals were heard together and we are disposing by this consolidated order. 3. Precisely stated the facts leading to these appeals before us are such that that the assessees have filed statutory returns of TDS in Form No. 26Q of various quarters of the financial years as mentioned in the details given in the Table above, which were processed by Ld. AO who observed that the returns were filed belatedly beyond the time-limit prescribed in section 200(3) of the act. Accordingly, the Ld. AO charged late-fee u/s 234E of the act, of varying amounts as per period of delay committed by assessees, in the intimations issued u/s 200A of the Income-tax Act, 1961. Against such intimations u/s 200A, the assessees s....
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....Hon'ble Supreme Court Judgement in case of cleayage of opinion between different High Courts) 1.Hon'ble Karnataka high court and Hon'ble Kerala high court decision supports the above grounds and both high courts have held that the amendment in section 200A is effective only from 01-06- 2015 and therefore late filing fee u/s 234E cannot be levied for the period prior to 1-6-2015. Also, Hon'ble Gujrat High Court have decided the matter in favour of Department. 1.The Id. CIT (A) has erred and not considered the landmark judgement of Hon'ble Supreme Court of CIT vs. Vegetable Products ltd. 88 ITR 192(SC) & CIT Vs. Vatika Township P. Ltd. (2014) 367 ITR 466 (SC) wherein it has been decided by the Apex Court that if there is a cleavage of opinion between different Courts on an issue, in absence of jurisdictional court judgement the one in favour of the assesse needs to be followed. The Appellant therefore pleads that it is pertinent to go with Apex Court landmark judgements and an order in favour of assessee be passed. GROUND NO 5: ITAT Case Law Pronouncing Judgement in Assesses' favour in similar cases: The Id. CIT (A) erred an....
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....y of late fee u/s 234E. In view of the detailed discussion above, the grounds raised in the present appeal are dismissed. 7. Before us, the Ld. AR appearing on behalf of assessees submitted that the delays in filing quarterly-returns of TDS in Form No. 26Q was for the period prior to 01.06.2015 for which there was no provision in section 200A for levy of late-fee thereby rendering the late-fee charged in intimations issued u/s 200A as illegal and such a proposition is upheld by various courts including jurisdictional Bench of ITAT, Indore itself. Ld. AR submitted that the levy of late-fee illegally upon the assessee, is certainly a "mistake apparent on record" and therefore the assessee were justified in filing rectification-applications u/s 154 to the Ld. AO. Therefore, according to Ld. AR, the Ld. CIT(A) was neither justified in concluding that there was no apparent mistake nor justified in dismissing the appeals of assessees. 8. Per contra, Ld. DR vehemently supported the orders of Ld. CIT(A) and argued that the assessees have not filed first-appeals against the intimations u/s 200A, which necessarily should have been filed. According to Ld. DR, the assessees filed rectifi....
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....hannel for redressal of his grievance, all the same, it is incumbent upon the Tax authorities to burden the assessee only with correct amount of tax and not to unjustly benefit at the cost of tax payer. Therefore, in the interest of substantial justice, we deem it expedient to restore the issue to the file of the Assessing officer with a direction to pass appropriate orders deleting the addition / disallowance after duly considering the settled judicial position in this regard, which have been decided in the three cases as enumerated above in Para 5." 10. Thus having observed that there was an apparent mistake in the intimations sent by Ld. AO u/s 154 and respectfully following the ratio of the above decision of Hon'ble ITAT, Jodhpur Bench, we are inclined to accept that the Ld. CIT(A) is not justified in dismissing the appeals of assessees. Therefore, Ground No. 1 is allowed. GROUND No. 2 to 5: 11. In these Grounds, the issue relates to the validity of charging late-fee u/s 234E in the intimations issued u/s 200A for delay in filing quarterly-returns of TDS relatable to the period prior to 01.06.2015. 12. Ld. AR submitted that in the present appeals, the late-fee u/s 2....
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....find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has failed to take into consideration the settled law that where there is a cleavage of opinion between different High Courts on an issue, the one in favour of the assessee needs to be followed. It has so been held by the Hon'ble Supreme Court in 'CIT vs. Vegetable Products Ltd.', 88 ITR 192 (SC). It is also not a case where the decision against the assessee has been rendered by the Jurisdictional High Court qua the assessee. 5. In 'Shri Fatehraj Singhvi and Others' (supra) it has been held, inter alia, as follows: "22. It is hardly required to be stated that, as per the well established principles of interpretation of statute, I....