2025 (8) TMI 1320

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....arent on record within the meaning of section 254(2) of the act, that the impugned order u/s 272A(2)(K) dated 19/02/2020, challenged by the assessee before the Ld CIT(A) was not in existence, However the appeal of assessee was decided by the Ld CIT(A) and dismissed the same. In this regard a report is submitted by the Ld. Income Tax Officer, TDS Ward, Kalyan dated 18.04.2024 along with intimation u/s 154 dated 30/03/2017 and Intimation U/s 200A/206CB of the even date imposing late fee on the assessee, wherein the factual position has been brought on record that the ITO, Ward 1(5) Kalyan has not issued the so called order u/s.272A(2)(K) dated 19/02/2020. For the sake of completeness report of A.O dated 18.04.2024 is extracted, hereunder: ....

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....l/2019, wherein the late filing fee u/s 234E r.w.s. 200A was deleted observing that the defaults involved therein pertains to a period prior to 01.06.2015, whereas the relevant provision u/s 200A(1)(c) has been enacted toforce w.e.f. 01.06.2015. Similar is the finding by Hon'ble Karnataka High Court in the case of Fatehraj Singhvi& Ors Vs. UOI 2016 (9) TMI 964, that late filing fee on delay in filing of intimation of payment u/s 234E relating to period of deduction prior to 01.06.2015 was not maintainable. 6. Coming to facts of present case, the default committed by the assessee pertains to 3Q of FY 2015-16, i.e from 01.10.2015 to 31.12.2015, which falls after the effective date of applicability of the said provision i.e. w.e.f. 01.06.20....

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....²à¥€à¤¯ टिब्यूनल का कार्यालय Office of the Commissioner of Income Tax (DR) ITAT-6, E-Bench, Mumbai 18 APR 2024 To The Registrar, Sr. AR Income Tax Appellate Tribunal Mumbai E-BENCH Mumbai मुंबई Respected Sir, Sub :- Miscellaneous Application No 530/M/23 (arising out of ITA 1525/M/22 in the case of Hi-Techno Controls System Pvt. Ltd.(TAN: PNEH06072D)(PANAACH06449D) for the A.Y. 2016-17, dated 12.04.2024. reg. Kindly refer to above-mentioned subject. 2. A mail message has been received from Income Tax Officer Ward 1(1), Kalyan erstwhile ITO, Ward 1(5) Kalyan on 12.04.2024 communicating about submissi....

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....uch order dated 19/02/2020 is passed u/s . 272A(2 (k) of the IT Act, 1961 by the erstwhile ITO Ward 1(5), Kalyan. Regards, Income Tax Officer, Ward 1(1), Kalyan TDS TRACES TDS Reconciliation Analysis and Correction Enabling System TDS CPC, Anykar Bhawan, Sector - 3, Valhall, Ghaziabad, U.P .- 201019 Telephone: 0120 - 4514600 (Toll Free): 18001030344 13: 0120 - 4814600 (cfmt ST): 18091030344 Website: wwwitdzope.gov.la Email ID: [email protected] आयकर अधिनियम 1961 की धारा 154 के अधीन पर INTIMATION U/S 154 OF THE INCOME TAX ACT, 1961 Name & Address HI-TECHNO CONTROL SYSTEM....

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.... TDS/1516/26Q/D/100024841765 0366XXXXXXX6090 Regular | A sum of Rs. 1 32.410.00 has been determined to be payable by you in respect of the statement(s) filed as per details given above 2 The sum has been determined w/s 154 read with section 200A of the Income Tax Act, 1961 in respect of the TDS / TCS statement(s) as considered above. The details of defaults are given in the 'Justification Repon" which is available in your account on TRACES (www.tdsune gov.in). The brief summary of sum payable is mentioned as below Sr Type of Default Default Amount () Amount reported as "Interest / Others' claimned In the statement (3)- Payable (3) 1 Short Payment 0.00 0.00 0.00 2 Short Deduction/Collection 0.00 0.00 0.00 Interest....