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TMI Blog2022 (12) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, the Delhi Bench of the Tribunal in the case of Supreme Brahmaputra (JV) [ 2020 (9) TMI 289 - ITAT DELHI] held that when there are conflicting decisions of various Hon'ble High Courts, in the absence of any view taken by the jurisdictional High Court, while following the decision of the Hon'ble Apex Court in the case of Vegetable Products Ltd.,[ 1973 (1) TMI 1 - SUPREME COURT] the view in consonance with the plea of the accused has to be taken. Thus we hold that the issue is in favour of the assessee and direct the learned Assessing Officer to delete the addition made under section 234E of the Act. - ITA No. 666 to 669/Hyd/2022 - - - Dated:- 12-12-2022 - Shri R.K. Panda, Accountant Member And Shri Laliet Kumar, Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee are required to be dismissed. 6. Though the learned DR placed heavy reliance on the orders of the authorities below, he does not dispute the fact of various Benches of the Tribunal other than the Tribunal located in Gujarat, have taken a consistent view that inasmuch as there was no machinery provision under section 200A of the Act till 01/05/2015 which was inserted by way of Finance Act, 2015 with effect from 01/06/2015, the learned Assessing Officer has no power to make adjustment on account of levy of late fee under section 234E of the Act. 7. We have gone through the record in the light of the submissions made on either side. There is no dispute that the period covered under all these appeals are prior to 01/06/2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Swarup Hospitals Private Limited Vs. Addl.CIT(TDS) (supra) and Elite Engineering and Construction (Hyd) Pvt. Ltd., Vs. ITO (supra), we hold that the issue is in favour of the assessee and direct the learned Assessing Officer to delete the addition made under section 234E of the Act. 9. In view of the binding decisions referred herein above, we hereby allow the first three appeals filed by the assessee i.e. ITA No.666 to 668/Hyd/2022. 10. In the result, the appeals of assessee in ITA Nos.666 to 668/Hyd/2022 are allowed. ITA No. 669/Hyd/2022 11. With respect to ITA No.669/Hyd/2022 as mentioned hereinabove the appeal pertains to the financial year 2015-16, after the insertion of the clause to 234E read with 200A with effect fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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