The Income Tax Appellate Tribunal (ITAT) Delhi bench has directed to file separate rectification application for several intimation pertaining to different financial years for charging late fee on account of belatedly filed Tax Deduction at Source (TDS) return.
Assessee , Abhishek Malhotra is a practicing advocate and filed TDS returns belatedly for various quarters in Financial Year 2013-14 & 2014-15. The CPC, Bangalore, issued intimations charging late fee under Section 234-E of the Income Tax Act for each quarter.
The assessee filed a common rectification application before the ITO pointing out that no demand under Section 234E Income Tax Act could have been raised in the said manner prior on 01/06/2015.
The said application for rectification filed by the assessee has been dismissed on the ground that the power of rectification is not coming under the purview of the A.O.
Aggrieved by the order, the assessee filed an appeal before the Commissioner of Income Tax (Appeal){ CIT(A)}, who dismissed the Appeal filed by the assessee on the ground that each intimation under Section 200-A passed by the CPC, had a separate cause of action, therefore, the assessee cannot maintain a single appeal for several intimations pertaining to three different Financial Years.
Thereafter the assessee filed an appeal before the tribunal.
Satish Gioel, counsel for the assessee submitted that the power of rectification is available to every authority mentioned under Section 116 of the Income Tax Act which specifically includes the Assessee’s jurisdictional A.O.
S. Krishnan , Counsel for the revenue, submitted that against the several intimations issued under Section 200A of the Income Tax Act by the CPC, the Assessee had separate cause of action, therefore, the CIT(A) is right in dismissing the single appeal of the assessee.
It was observed by the tribunal that Jurisdictional A.O. is having the jurisdiction to entertain the application filed by the Assessee under Section 154 of the Income Tax Act. Further, assessee had filed a single rectification application before the A.O. as against several intimations.
After considering the facts submitted by both parties, the two member bench of Shamim Yahya, (Accountant Member) and Anubhav Sharma, (Judicial Member) directed to file separate rectification applications against each intimation.
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