TaxTMI 
TaxTMI 
2021 (3) TMI 1416
X X X X Extracts X X X X
X X X X Extracts X X X X
....015-16). The statement was processed by the respondent. There was a delay in filing the above TDS statement and therefore the AO by intimation u/s. 200A of the Income-Tax Act, 1961 ["the Act"] levied late fee 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:- "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ause (c) to (f) of section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1.6.2015. The assessee contended that AO could levy fee u/s.234E of the Act while processing a return of TDS filed u/s.200(3) of the Act only by virtue of the provisions of Sec.200A(1)(c), (d) & (f) of the Act and those provisions came into force only from 1.6.2015 and therefore the authority issuing intimation u/s. 200A of the Act while processing return of TDS filed u/s.200(3) of the Act, could not levy fee u/s. 234E of the Act in respect of statement of TDS filed prior to 1.6.2015. The assessee, thus, challenged the validity of charging of fee u/s. 234E of the Act. The assessee relied on the decision of the Hon'ble High Court of Karnataka in the case of Fa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s running a small business and has to look after all the affairs himself. He was not aware of the that the appeal has to be filed within a time frame from the date of the intimation u/s.200A of the Act which was not served on him but was only uploaded in the system. The Assessee therefore submitted that a liberal view has to be taken in the matter of condonation of delay. 6. The CIT(A) found that there was inordinate delay in filing the appeals and those details have been set out in the order of CIT(A) as follows: Financial year Quarter & Form Date of order Date of filing of appeal Delay in filing appeal 2012-13 26Q 08-09-2013 24-01-2019 1934 days 2012-13 26Q:Q2 30-08-2016 07-01-2019 847 days ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ailable online to the Assessee. The Assessee was using the website of the Department to file its quarterly TDS returns. So details of pending demands was not dependent on the knowledge of any specific person but the Assessee has neglected to follow it up either by payment or by filing the appeal. He therefore held that the Assessee cannot deny that the information related to TDS demand arising out of processing of TDS return and as reflected in Form 26AS was not available to him. 9. Aggrieved by the order of the CIT(A), the Assessee has preferred appeals before the Tribunal. None appeared for the Assessee. The learned DR reiterated the stand of the revenue as reflected in the order of the CIT(A). 10. We have considered the submissions....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... where there is no negligence. The Hon'ble Apex Court has emphasized that substantial justice should prevail over technical considerations. The Court has also explained that a litigant does not stand to benefit by lodging the appeal late. The Court has also explained that every day's delay must be explained does not mean that a pedantic approach should be taken. The doctrine must be applied in a rational common sense and pragmatic manner. The ITAT Hyderabad Bench in the case of MSV IT Solutions Ltd. Vs. ITO, Ward 16(4) ITA Nos. 177 & 178/Hyd/2018 order dated 26.10.2018 wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing a....