9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 974 - AT - Income TaxLevy of late fees u/s 234E - assessee filed TDS statement in Form No.24Q for quarter-4 belatedly - CPC processing the TDS statement u/s 200A levied late fee - HELD THAT - There is nothing on record to show that assessee has been served with an intimation u/s 200A of the Act for Assessment Years 2013-14 to 2015-16. The reminder letter issued by the ITO(TDS) regarding the payment of outstanding demands payable for the quarter for the above mentioned Assessment Years are placed on record along with Form No.36. CIT(A) had dismissed the appeals of the assessee by stating the appeals have been preferred against the intimation of demand and not against the order u/s 200A - CIT(A) has not held that there is a delay in filing the appeals before him if the time limit is calculated from the orders passed u/s 200A - In the interest of justice and equity the CIT(A) ought to have decided the cases on merits instead of dismissing them in limine. As the provisions of charging of late fees under section 234E of the Act was introduced w.e.f. 01.06.2015 we hold that issue relating to charging of interest under section 234E of the Act is covered in favour of the assessee and we delete the late fee charges under section 234E of the Act for the Assessment Years 2013-14 to 2015-16 - Decided in favour of assessee.
Issues Involved:
The judgment involves the appeal against three orders of CIT(A) under section 250 of the Income Tax Act, 1961 for the Assessment Years 2013-14 to 2015-16, focusing on the levy of late fee under section 234E of the Act. Issue 1 - Levy of Late Fee under Section 234E: The appellant filed TDS statements belatedly for the fourth quarter for the mentioned assessment years, resulting in the Central Processing Centre levying late fees under section 234E of the Act. The appellant appealed the CIT(A)'s decision confirming the levy of late fees. Issue 2 - Judicial Interpretation and Prospective Application: The appellant argued against the levy of late fees, citing various judicial pronouncements that the amendment introducing late fees under section 234E of the Act from 01.06.2015 should only be prospective and not retrospective. The Tribunal considered these judicial decisions in favor of the appellant. The judgment addressed the common issues raised in the appeals against the CIT(A) orders regarding the levy of late fees under section 234E of the Income Tax Act. The appellant had filed TDS statements belatedly for the mentioned assessment years, leading to the imposition of late fees by the Central Processing Centre. The CIT(A) dismissed the appeals, stating they were against a reminder issued by the ITO(TDS) and not the order under section 200A of the Act. The Tribunal found that there was no intimation served under section 200A to the appellant for the relevant assessment years. The CIT(A) was criticized for not deciding the cases on merits and dismissing them summarily. Regarding the merits of the case, the Tribunal referred to judicial pronouncements establishing that the amendment introducing late fees under section 234E from 01.06.2015 should apply prospectively. Citing specific cases, the Tribunal concluded that the late fee charges under section 234E for the mentioned assessment years should be deleted in favor of the appellant. Consequently, the appeals filed by the assessee were allowed, and the late fee charges were removed for the mentioned assessment years.
|
