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TMI Blog2022 (9) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... stan Coca-Cola Beverages Pvt. Ltd [ 2007 (8) TMI 12 - SUPREME COURT] which was relied by the Ld. AR and which reads as under this will not alter the liability to charge interest u/s 201(1A) of the Act till the date of payment of taxes by the deductee-assessee. Since the said default de jure is outside the exclusion carved out by the proviso to section 201(1) of the Act and the levy of interest u/s 201(1A) for the aforestated default being automatic liability of interest u/s 220(2) being consequential one, finds no shelter, for the reasons the orders of tax authorities below being flawless, needs to be sustained. We find no merit in the grounds raised by the appellant consequently there remained no iota of doubt in confirming the orders appealed against in pleno, ergo ordered accordingly. - ITA No. 305 to 315/PUN/2020 - - - Dated:- 9-9-2022 - SHRI SS VISWANETHRA RAVI , JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI , ACCOUNTANT MEMBER Assessee by : Shri Pramod Shingte Revenue by : Shri M. G. Jasnani ORDER PER BENCH ; The present bunch of eleven appeals is challenged against the separate orders of Commissioner of Income Tax (Appeals), Pune [for shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attributed to inadequate or insufficient trained manpower with the assessee, and in so far as the delayed payment of TDS is concerned, it is prayed that, the assessee be exonerated from the application of section 201(1) for the reasons that, large contractors / payees from whose payments tax (TDS) was deducted, must have declared the payments (including tax) as their income in the income tax returns filed by them, which can be witnessed from Form No 26AS. The said submission however, did not inspire the Ld. CIT(A), who in turn reverberating the factual matrix in the light of judicial pronouncement confirmed the statutory levy of interest u/s 201(1A) 220(2) of the Act, apropos the Ld. FAA granted partial relief by deleting late fees levied u/s 234E in the light of amendment brought in by Finance Act, 2015. 4.4 Aggrieved by the orders of FAA, the appellant carried the matter before this Tribunal on the grounds set out in para 3 hereinbefore. 5. During the course of physical hearing, the learned counsel for the appellant [for short AR ] pressing into service the first proviso to section 201(1), r.w.e to section 191 of the Act and decision of Hon ble Apex Court in Hindustan C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be an assessee in default in respect of such tax: Provided that any person, including the principal officer of a company, who fails to deduct the whole or any part of the tax in accordance with the provisions of this Chapter on the sum paid to a resident or on the sum credited to the account of a resident shall not be deemed to be an assessee in default in respect of such tax if such resident- (i) has furnished his return of income under section 139; (ii) has taken into account such sum for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as maybe prescribed:] Provided [further] that no penalty shall be charged under section 221 from such person, unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct and pay such tax. [(1A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub-section does not deduct the whole or any part of the tax or af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or the category of person that is to say, the person who fails to deduct tax (TDS) and not the latter category of person who after such deduction of tax (TDS) fails to pay either whole or part of deducted tax (TDS) as required by or under the Act, and such failure defacto triggers the compensatory provision laid u/s 201(1A) which are inexorable for the said default committed. 10. At this juncture, it shall be necessary to make it clear that, failure to pay the deducted tax (TDS) as required by or under the Act envisages two situations such as; one, complete absence of payment of deducted tax and two, delay in payment of tax (TDS) beyond the prescribed due dates. 11. Panoramically, in the present impugned case, it remained an undisputed fact that, the appellant after deducting the tax (TDS) from the payment due to large number of contractors or payees etc., was failed to pay such deducted tax (TDS) to the credit of Central Government within the due date prescribed in the respective provisions of chapter XVII of the Act, consequently the CPC-TDS initiated the proceedings identifying the delays in payment of deducted tax (TDS) on the basis of information supplied by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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