9911796707
TMI Blog2022 (7) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.06.2018 and raised demand towards interest of late payment of Rs.567/- and late filing fee under Section 234E of Rs.47,000/-. During the course of hearing the learned A.R. submitted acknowledgement of quarterly statement which is a computer generated Form 24Q and it was filed on 20.10.2017. From the orders of the lower authorities it is clear that the assessee has filed Form 24Q on 20.10.2017 and it was got revised later on but the lower authorities had not considered the original quarterly TDS return filed in Form 24Q and it has been considered from the date of revised return and imposed interest and late fee for delayed filing and payment. Assessee was unable to produce before us the other particulars regarding filing of Form 20Q 24Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions during the relevant period. The appellant had filed returns in time and subsequently got it revised to cure the technical mistake. Hence, the dismissal of the appeal against the levy of late fee is against all canons of natural justice. 3. The Commissioner of Income Tax (Appeals),has omitted to consider the levy of interest for late payment of tax. The appellant follows cash system of accounting and has remitted the tax deducted at source within the time specified. Therefore, levy of interest on late payment is not justified and the same is to be cancelled and quashed, 4. For the above grounds and such other grounds that may be adduced at the time of hearing, your appellant's prays that the order of the assessing officer be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence of the filing is attached herewith. In the said E- TDS return filed on 20.10.'17,by inadvertence Form No;24Q was selected instead of Form No;26Q.Realising the anomaly, a revised E-TDS return was filed on 23.06.'18,rectifying the mistake. While passing the order u/ s 200A,a late fee of Rs.47,000/, was levied on your appellant adopting the date of filing revised return as the date of filing the original return. The first appeal filed before the Commissioner of Income Tax(Appeals),National Faceless Appeal Centre was dismissed citing two judgments, which are not relevant in the appellant's case. It is not the case of the appellant about the applicability of the provisions during the relevant period. The fact that, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- and late filing fee under Section 234E of Rs.47,000/-. During the course of hearing the learned A.R. submitted acknowledgement of quarterly statement which is a computer generated Form 24Q and it was filed on 20.10.2017. From the orders of the lower authorities it is clear that the assessee has filed Form 24Q on 20.10.2017 and it was got revised later on but the lower authorities had not considered the original quarterly TDS return filed in Form 24Q and it has been considered from the date of revised return and imposed interest and late fee for delayed filing and payment. The learned A.R. of the assessee was unable to produce before us the other particulars regarding filing of Form 20Q & 24Q and what was the data contained in Form 24Q an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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