9911796707
TMI Blog2019 (1) TMI 1757X X X X Extracts X X X X X X X X Extracts X X X X ..... Sec.234E in the hands of the assessee for all the four quarters for the year under consideration. - ITA Nos.126 to 133/Asr./2017 - - - Dated:- 15-1-2019 - Shri N.K. Saini, Vice President and Shri Ravish Sood, Judicial Member Appellant by: Shri Gunjeet Syal, A.R. Respondent by: Shri Ankit Kumar Aggrawal, D.R ORDER PER BENCH: The present appeals filed by the assessee are directed against the consolidated order passed by the CIT(A)-2, Jalandhar, dated 27.10.2015, which in turn arises from the respective intimations issued under Sec.200A of the Income Tax Act, 1961 (for short I.T. Act ) for A.Y 2015-16. As the assessee in the aforementioned appeals had assailed the levy of fees charged under Sec. 234E of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee assailed the fees levied under Sec.234E vide the respective intimations under Sec.200A of the I.T. Act before the CIT(A). It was the contention of the assessee that as per Sec. 200A as was available on the statute prior to 01.06.2015, there was no enabling provision which at the relevant point of time provided for raising of demand towards levy of fees under Sec. 234E, thus the raising of demand under the said statutory provision in the case of the assessee for the year under consideration was beyond the scope of permissible adjustments contemplated under Sec.200A of the I.T Act. However, the CIT(A) after deliberating on the contentions advanced by the assessee was not persuaded to subscribe to the same. It was observed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short D.R ) relied on the order of the CIT(A) and submitted that as the assessee had delayed the filing of the respective statements of tax deduction at source for all the four quarters in Forms 26Q/27EQ, therefore, the ACIT, CPC had rightly levied fees under Sec.234E in its hands. 6. We have heard the authorised representatives for both the parties, perused the orders of the lower authorities and the material available on record. Admittedly, it is a matter of fact borne from the records that the assessee had de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an order of the ITAT, Amritsar in the case of Tata Rice Mills Vs. ACIT (CPC), TDS Ghaziabad (ITA No. 395/ASR/2016; dated 25.10.2017. In the aforementioned case, it was observed by the Tribunal that the assessee had filed its statement of tax deduction at source for the second quarter relevant to Financial year 201415 on 19th June, 2015, which was thereafter processed on 23.06.2015 by the ACIT-TDS, CPC and a late fee under Sec. 234E of ₹ 49,400/- was charged in the intimation issued under Sec. 200A of the I.T. Act. It was observed by the Tribunal that as the amendment made under Sec.200A was effective from 01.06.2015 and applicable prospectively, hence no computation of fee under Sec.234E could be made for the TDS deducted prior ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
