9911796707
TMI Blog2023 (6) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... orders of intimation u/s 154 and u/s 200A/206CB (in ITA No.6901/Del/2019) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 05th August, 2017, 08th August, 2018 and 14th February, 2017, respectively, passed by the ld. Assessing Officer, CPC (TDS) Ghaziabad, (hereinafter referred to as 'ld. AO'). 2. The present appeals are filed against the order dated 05.08.2017 of the CPC passed u/s 201(1A) of the Act wherein the CPC has charged interest u/s 201(1A) of the Act for the delayed remittance of TDS by one day on two occasions. These orders were confirmed by the Learned Commissioner of Income Tax (Appeals) - 41 , New Delhi (hereinafter referred to as the ld. CIT(A)) vide orders dated 10.06.2019. 3. The appeal preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 1 day November 2016 07.12.2016 08.12.2016 1 day 7. In respect of delay of 1 day in remittance of TDS for the month of October 2016, the assessee had submitted that Corporation Bank Website was not working on 07.11.2016 , which is a designated bank for collection of TDS. In support of this proposition, the ld. AR drew our attention to Pages 4 to 6 of the Paper Book containing the email exchanged between the employees of the assessee company and the screen shot depicting the fact that the Bank's website was not working. It was also submitted that the assessee had never defaulted in remittance of TDS except for the months of October and November 2016, wherein there was delay by 1 day in each of the months. We find that the TDS was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case, as the interest liability had been fastened on the assessee for reasons beyond the control of the assessee. Hence we hold that there is no default committed by the assessee while remitting the TDS for the month of October 2016 on 08.11.2016. Accordingly, we direct the ld. AO to delete the interest charged u/s 201(1A) of the Act for the alleged default for the month of October 2016. 8. In respect of delay in remittance of TDS for the month of November 2016, we find that the assessee had tendered the payment in online mode to the account of Central Government in the designated bank on 07.12.2016 itself. However, the bank had processed the said payment only on 08.12.2016. This fact is evident from the tax remittance challan en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier case by stating that there is no provision in the Statute to waive of this interest liability u/s 201(1A) of the Act. We are unable to comprehend ourselves to accept to this argument of the ld.DR, in as much as, the delay had occurred not due to willful default on the part of the assessee, which is evident from the reason stated supra. The reason stated by the assessee had not been found to be false. Even though the chargeability of interest u/s 201(1A) of the Act, as rightly pointed out by the ld. DR is automatic in nature, still the same cannot be levied on the assessee in the peculiar facts and circumstances of the instant case, as the interest liability had been fastened on the assessee for reasons beyond the control of the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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