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TMI Blog2016 (1) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. GARODIA, ACCOUNTANT MEMBER For The Appellant : Sri Yogesh Agarwal, Advocate For The Respondent : Shri Amit Nigam, DR ORDER PER SUNIL KUMAR YADAV, JM. 1. These appeals are preferred by the assessee against the order of the Ld. CIT(A) on common grounds except difference in quantum. However, for the sake of reference we extract grounds raised in ITA No. 499/Lkw/2015:- "I. The Learned Commissioner of Income Tax (Appeals)-II, Lucknow [here-in-after referred to as the Ld. CIT (Appeals)] grossly erred on facts and in law in confirming the levy of fee for an amount of ₹ 31067/- u/s 234E of the I.T. Act, 1961 by holding that the same is not an appealable order u/s 246A of the Act and further that there is no discretion or applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing the TDS return u/s 200A of the Income Tax Act, 1961 (hereinafter called as 'Act'). VI. The Ld. CIT(Appeals) did not afford the appellant Co. any proper of sufficient opportunity to have its say or make necessary compliance of the reasons relied upon by him in passing the present order. 2. Ld. counsel for the assessee further contended that as per provision of Section 200 and 206C statements of TDS are to be delivered during the time prescribed and if the assessee fails to deliver or cause to be delivered the statement, he shall be liable to pay by way of fees a sum of ₹ 200/- for every day during which the failure continues. As per provisions of Section 234E of the Act for levy of fees a specific order is to be passed u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act while processing the statement u/s 200A before the amendment made by the Finance Act, 2015. The relevant observations of the orders of the Tribunal are extracted hereunder for the sake of reference:- 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to thereports about the decisions of various Hon'ble High Courts, including Hon'ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon'ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement" shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of levy of fees under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of "arithmetical errors" and "incorrect claims apparent from any information in he statement" - Section 200A(1)(a) (b). after making adjustment for 'interest, if any, computed on the basis of sums deductible as computed in the statement". - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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