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TMI Blog2020 (10) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... n 26.8.2016. It has been held in the case of MSV IT Solutions Ltd. [ 2018 (10) TMI 1774 - ITAT HYDERABAD] wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing appeal before CIT(A). Interest of justice would be met if the delay in filing appeals by the Assessee before CIT(A) is condoned and the issue with regard to levy of interest u/s.234-E of the Act be remanded to the CIT(A) for fresh consideration - Appeals of assessee allowed for statistical purpose. - ITA/CO No. 2661 to 2664/Bang/2019, 240 to 254/Bang/2020 - - - Dated:- 10-9-2020 - Shri N.V. Vasudevan, Vice President And Shri Chandra Poojari, Accountant Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with subsection (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 subsection (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. 3. Aggrieved by the aforesaid orders, the assessee filed appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sum determined to be payable by, or the amount of refund due to, him under clause ( d ); and ( f ) the amount of refund due to the deductor in pursuance of the determination under clause ( d ) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation. - For the purposes of this sub-section, an incorrect claim apparent from any information in the statement 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act for delayed filing of return of TDS while processing a return of TDS u/s.234E of the Act could have been made for tax deducted at source for the assessment years prior to 1.6.2015. 5. The CIT(Appeals) found that the appeals were filed by the Assessee on 5.3.2019 and were filed belated and there was application for condonation of delay in filing the appeals. The Assessee claimed before CIT(A) that the controversy regarding levy of interest u/s.234-E of the Act was not clear and clarity emerged only after the decision of the Hon ble High Court of Karnataka in the case of Fatheraj Singhvi (supra) and that the Assessee s business was facing financial strain and hence lost track of the case. The CIT(A) found that there was inordinate del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of Fateeraj Singhvi (supra) is applied then the levy of interest u/s.234-E of the Act would be illegal for returns of TDS in respect of the period prior to 1.6.2015. The present appeals of the Assessee relate to TDS returns filed prior to 1.6.2015. The decision of the Hon ble Karnataka High Court in the case of Fateeraj Singhvi (supra) was rendered on 26.8.2016. It has been held by the ITAT Hyderabad Bench in the case of MSV IT Solutions Ltd. Vs. ITO, Ward 16(4) ITA Nos. 177 178/Hyd/2018 order dated 26.10.2018 wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing appeal before CIT(A). 11. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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