Imposition of late fee u/s 234E of the I.T. Act

Last updated: 11 August 2021

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This judgement concerns appeals filed by an individual engaged in the poultry business regarding late fees imposed under Section 234E of the Income Tax Act for the assessment years 2013-2014, 2014-2015, and 2015-2016. The assessee believed they had filed their appeals within the correct timeframe. The Tribunal allowed the appeals for statistical purposes.

Court :
ITAT Bangalore

Brief :
These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated 27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.

Citation :
ITA No.330/Bang/2020: Asst.Year 2013-2014 ITA No.331/Bang/2020: Asst.Year 2014-2015 ITA No.332/Bang/2020: Asst.Year 2015-2016

IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCHES “C”, BANGALORE

Before Shri Chandra Poojari, AM & Shri George George K, JM

ITA No.330/Bang/2020: Asst.Year 2013-2014
ITA No.331/Bang/2020: Asst.Year 2014-2015
ITA No.332/Bang/2020: Asst.Year 2015-2016

Sri.Syed Mustafa Kamalpasha
No.3, Queens Road Cross
Near Congress Committee office
Bangalore – 560 052.
PAN : ADCPK8497N.

Appellant

The Dy.Commissioner of
Income-tax,
Centralised Processing Cell –
TDS

Respondent

Appellant by : Sri.Sanketh S.Nayak, CA
Respondent by :Smt.R.Premi, JCIT

Date of Hearing : 27.07.2021

Date of Pronouncement : 27.07.2021

O R D E R

These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated
27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.

2. Brief facts of the case are as follow: The assessee is an individual, engaged in the business of poultry. The assessee had filed quarterly returns of TDS for assessment years 2013-2014, 2014-2015 and 2015-2016. The Assistant Commissioner of Income-tax, Centralised Processing Cell (TDS) had passed an order u/s 200A of theI.T.Act, making the assessee liable for late fee u/s 234E of the I.T.Act.

3. Theassessee filed an appeal considering the letter received from the department and was under genuine and bonafide belief that there was no delay in filing the appeal before the CIT(A). Hence, did not file any condonation petition. Considering the above circumstances, it was submitted by the learned AR that the delay should be condoned and case should be decided on merits.

4. In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on this 27th day of July, 2021.

Please find attached the enclosed file for the full judgement

FAQ :

The appeals relate to the imposition of late fees under Section 234E of the Income Tax Act for the assessment years 2013-2014, 2014-2015, and 2015-2016.

The appellant is an individual engaged in the business of poultry.

The relevant section for the late fee is Section 234E of the Income Tax Act.

The assessee was under the genuine and bonafide belief that there was no delay in filing the appeal before the CIT(A).

The appeals filed by the assessee were allowed for statistical purposes.