Mr. Ramesh Artimal Shivnani Vs. ITO, TDS-2, Thane

Parties Involved

Facts Summary

This appeal has been preferred by the Assessee against the order dated 28.06.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the A.Y. 2015-16. The Assessing Officer levied the late fee for filing of TDS statement u/s 234E of the Act for the period prior to 01.06.2015, which was held unsustainable by the Hon’ble Karnataka High Court. The Ld. Commissioner dismissed the appeal and affirmed the levy of late fee, but the Tribunal found that the demand raised by the AO was appealable and deleted the late fee levied by the AO.…

Legal Issues

• 1. Whether the levy of late fee for filing of TDS statement u/s 234E of the Act for the period prior to 01.06.2015 is sustainable?
• 2. Whether the demand raised by the AO for levy of late fee is appealable?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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