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TMI Blog2022 (10) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order passed u/s.154 of the Act is not maintainable. In our considered view, CIT (Appeals) is grossly erred in dismissing the appeal filed by the Assessee as not maintainable, without discussing the issues involved in the appeal on merits and thus, we set aside the order of CIT (Appeals) and restore the issues to the file of the first Appellate Authority and direct the CIT (Appeals) to decide the issues involved in this appeal on merits including the validity of the order passed u/s.154 by the Assessing Officer and consequent issues involved therein. - I.T.A. Nos.692 & 693, 694 to 697/CHNY/2022 - - - Dated:- 12-10-2022 - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant Member For the Appellant : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evance. 2.3 The impugned order passed by the Commissioner of Income Tax (Appeals) dismissing the appeal while failing to order the deletion of the late fee u/s.234E of the Act is illegal and liable to be quashed. 3.1 The Commissioner of Income Tax (Appeals) ought to have seen that the amendment to Section 200A of the Act by way of substitution of clauses (c) to (f) providing for demanding late fees u/s.234E of the Act having been inserted only with effect from 01.06.2015, the late fees of Rs.1,05,800/- levied by the intimation u/s.200A for payments made before such date is not supported by any enabling machinery / provision and is thus liable to be deleted. 3.2 The Commissioner of Income Tax (Appeals) erred in not observing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued u/s.200A of the Income Tax Act, 1961 which was passed on 01.04.2015. However, the Assessee has filed an appeal against the order passed u/s.154 of the Act and thus opined that the limitation provided for filing of the appeal cannot be extended to the order passed u/s.154 of the Act and thus, the CIT(A) had rejected the appeal filed by the Assessee and sustained the levy of late fee. 5. Aggrieved by the order of the Commissioner of Income Tax (Appeals), the Assessee is now in appeal before the Tribunal. The learned Authorized Representative of the Assessee submitted that the learned Commissioner of Income Tax (Appeals) had dismissed the appeal of the Assessee filed against the order passed u/s.154 of the Act without appreciating the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the quarterly statement. The Assessee has filed a correction statement and rectified the mistakes in filing the original TDS statement and such correction statement has been processed u/s.154 of the Act. The Assessee has challenged the order passed u/s.154 of the Act before the Commissioner of Income Tax (Appeals) and the Commissioner of Income Tax (Appeals) had rejected the appeal filed by the Assessee against the order u/s.154 of the Act on the ground that the Assessee ought to have filed the appeal against the order passed u/s.200A of the Act levying late fee u/s.234E of the Act, but the appeal cannot be filed against the order passed u/s.154 of the Act. We do not find merits in the reasons given by the CIT(A) in dismissing the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein. 8. In the result, this appeal of the Assessee in I.T.A. No.692/Chny/2022 is treated as allowed for statistical purposes. 9. I.T.A. Nos.693 to 697/Chny/2022 : The facts and issues involved in all these appeals filed by the Assessee are identical to the facts and issues that we had considered in I.T.A. No.692/Chny/2022 for the Assessment Year 2014 2015. The reasons given by us in I.T.A. No.692/Chny/2022 shall mutatis mutandis apply to these appeals as well. Therefore, for similar reasons, we set aside the order of the learned Commissioner of Income Tax (Appeals) and restore the issues involved in these appeals to the first Appellate Authority and direct the learned Commissioner of Income Tax (Appeals) to decide the appeals on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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