2024 (8) TMI 1232

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....mar S, Advocate For the Revenue : Shri Ganesh R Gale, Standing Counsel for Dept. ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the Addl.JCIT (A)-12, Mumbai dated 27/05/2024 vide DIN No. ITBA/APL/S/250/2024-25/1065155436(1) for the assessment year 2023- 24. 2. The only issue raised by the assessee is that the ld. CIT(A)....

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....ssee. On appeal, the ld. CIT(A) confirmed the order of the AO. 3. Being aggrieved by the order of the ld. CIT-A, the assessee is in appeal before us. 4. The ld. AR before us submitted that the expenses in dispute have not been prohibited under the provisions of law. As such, the interest and the fee were levied on account of non-compliance of the different provisions under the different Act,....

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....nd that it was levied for non-compliance of the provisions of GST Act. As such, the assessee is required to comply the provisions of GST Act by filing the return within the stipulated time. Since the returns have not been filed within the stipulated time, the interest and fee were charged under the GST Act. As such the interest in dispute was not charged by the revenue for committing any offence w....

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....ount of fraction of any law. These were not penal in nature. Therefore, the Commissioner (Appeals) rightly deleted the addition. 7.1 Moving further, we note that the interest on delayed payment of Professional tax, PT, and licence fee for Rs. 217, Rs. 522 and Rs. 3000 respectively for which the assessee was under the statutory obligation to deposit/pay within the stipulated time but there was a....