9911796707
TMI Blog2023 (8) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. A.Y.2013-14 and A.Y.2014-15, as under: Sr. No. ITA No. Financial year Qtr. Form Type Amount of late filing levy u/s. 234E Date of original TDS return filed Due date of filing Returns DIN & Order No. 1. 184/RPR/2022 2013-14 Q1 24Q 31000 2nd Sep-14 15-Jul-13 ITBA/NFAC/S/250/2022-23/1045268707 (1) 2. 185/RPR/2022 2013-14 Q2 24Q 31000 2nd Sep-14 15-Oct-13 ITBA/NFAC/S/250/2022-23/1045268507(1) 3. 186/RPR/2022 2013-14 Q3 24Q 31000 2nd Sep-14 15-Jan-14 ITBA/NFAC/S/250/2022-23/1045268848(1) 4. 187/RPR/2022 2013-14 Q4 24Q 22000 2nd Sep-14 15-May-14 ITBA/NFAC/S/250/2022-23/1045268179(1) 5. 188/RPR/2022 2014-15 Q1 24Q 58200 18-May-15 15-Jul-14 ITBA/NFAC/S/250/2022-23/1045269367(1) 6. 189/RPR/2022 2014-15 Q2 24Q 39800 18-May-15 15-Oct-14 ITBA/NFAC/S/250/2022-23/1045269774(1) 7. 190/RPR/2022 2014-15 Q3 24Q 21400 18-May-15 15-Jan-15 ITBA/NFAC/S/250/2022-23/1045270029(1) 8. 191/RPR/2022 2014-15 Q4 24Q 5400 11-Jun-15 15-May-15 ITBA/NFAC/S/250/2022-23/1045270361(1) 3. On perusal of the records, it transpires that the assessee instead of filing appeals against the original orders u/s. 200A of the Act, filed "correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermined and the grounds of appeal and the appellant's submission. On perusal of the rectification order, it is seen that the Appellant had filed the rectification letter on 02.02.2022 against the original order passed u/s. 200A on 06.09.2014. As per the provision of Section 154 of the Act, rectification can be made upto 4 years from the end of the financial year in which order sought to be rectified was passed. However, in this case the appellant has filed rectification application after the expiry of more than seven years from the end of the financial year in which order sought to be rectified was passed. Thus, the rectification application of the appellant is time barred. 5.1.3 Further, it is seen from the rectification order, wherein the- DCIT-CPC-(TDS) has not found any mistake apparent from the record and hence the rectification order was passed without any changes in the opinion made in the original order passed on 06.09.2014. 5.1.4 The appellant has filed the appeal against order u/s 200A of. the CPC(TDS) Ghaziabad against the levy of late filing fee u/s 234E for late filing of quarterly TDS statement 240 for A.Y. 2013-14 (F.Y. 2012-13 01), which was filed and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessing officer under the guise of making an adjustment under section 143(1)(a) (Coates v DCIT 214 ITR 498, CIT v Shikhar Chand Jain 263 ITR 221, CIT v Manubhai M Patel 296 ITR 143). 3. Further, what falls within the scope of rectification as visualized under the provisions of section 154, is the case of a mistake, and such mistake should be apparent from record. Judicial pronouncements on the subject have laid down the line of reasoning that the mistake should be obvious, clear, and patent and should not involve two opinions (CIT v PK Bhardwaj 279 ITR 326, CIT v Gujarat State Export Corporation Ltd 279 ITR 477). 4. The scope of making adjustments under section 143(1), is somewhat similar to the power to rectify a mistake apparent from the record under section 154 (Khatau Junker v Pathania [1992] 196 1TR 55, Bom), The Hon'ble Bombay High Court has held as under:- "17. In fact, the wording of this provisions itself makes this very clear. Under clause (ii) of the proviso to section 143(1)(a), any loss carried forward, deduction, allowance or relief has to be allowed on the basis of the information available in such return or accounts or documents accompanying it. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompanying it, the deduction claimed must be inadmissible. Only then, can it be disallowed under the proviso to section 143(1)(a). If any further enquiry is necessary, or if the Income-tax Officer feels that further proof is required in connection with the claim for deduction, he will have to issue a notice under sub-section (2) of section 143." 5.1.7 The order was passed u/s. 200A on 06.09.2014, which was appealable. However, the appellant has not filed any appeal against the order within the specified time period. Rather, the appellant has filed rectification application u/s. 154 dated 02.02.2022 after more than seven years of order dated 143(1) which was brought to be rectified. In response, the rectification order was passed on 02.02.2022, wherein no changes have been made by the Centralized Processing Cell, TDS Ghaziabad and passed same as original order, as no mistakes apparent from record were found. The appellant agitated against the rectification order and filed the instant appeal. On perusal of the grounds of appeal, no ground has been raised in respect to rectification of mistake which is alleged to be apparent from record. Therefore, it is clear cut case, where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d representatives of both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by them to drive home their respective contentions. 7. Ostensibly, the assessee has assailed the respective orders of the CIT(Appeals) on the solitary ground that he had erred in failing to appreciate that as the levy of late fees u/s. 243E of the Act by the DCIT, CPC-TDS for the period prior to 01.06.2015 was in the nature of a "mistake apparent from record"; thus, the same was rectifiable u/s. 154 of the Act. However, we find that the observation of the CIT(Appeals), NFAC that as per the provisions of Section 154 of the Act, rectification of a mistake can be made only upto four years from the end of the financial year in which the order sought to be rectified was passed, has not been assailed by the assessee before us. 8. Be that as it may, we find that as observed by the CIT(Appeals), NFAC and, rightly so, as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be made after expiry of four years from the end of the financial year in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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