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TMI Blog2022 (7) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... levy interest under section 234E, the interest for earlier period return due cannot be upheld we set aside the order of learned CIT(A) and decide the issue in favour of assessee Thus we hereby allow the appeals of the assessee. - ITA Nos. 502 to 504/Hyd/2021 - - - Dated:- 19-7-2022 - Shri Rama Kanta Panda, Accountant Member And Shri Laliet Kumar, Judicial Member For the Assessee : Shri A. Harish, CA. For the Revenue : Shri K.P.R.R. Murthy, Sr.AR. ORDER PER BENCH These three appeals are filed by the assessee, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 05.10.2021 for the AYs 2013-14,2014-15 2015-16 respectively, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. In the above facts and circumstances the Appellant contends that levy of late filing fee U/s.234E of the Act in the intimation order prior to 01.06.2015 is required to be deleted. 9. The appellant further contents adverse findings and observations made by the ld.CIT(A) in the impugned orders since are contrary to the facts and law, are required to be ignored. 2. It is the contention of the assessee before us that the respondent has levied the late fee u/s. 234E for a period prior to 01.06.2015 and which is not maintainable and in view of the following decisions: a. Fatheraj Singhvi Ors Vs. Union of India (2017) reported in 10 ITR-OL 509 (Karn) Held that there was no power under Sec.200A to levy any late fee U/s. 234 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DS Ors. in ITA No. 4824, 4823/Mum/20 19 (ITAT - Mum) dated 02.09.2021 Held it is undisputed that period of TDS return is prior to the amendment. At that time there was no enabling provision for levying interest under section 234E ..Hence to conclude since it has been held by higher courts that prior to enabling provision to lev: interest under section 234E. the interest for earlier period return due cannot be upheld we set aside the order of learned CIT(A) and decide the issue in favour of Assessee. 3. Per contra the ld. DR had drawn our attention to paragraph 4 of the ld.CIT(A) order which is to the following effect. A. The correction statements have been filed for the quarters of F.Y. 2012-13 and 2013-14 under considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 200A of the Act in respect of prior period to 1.6.2015 is without any authority under law and is not sustainable. Whereas the intimation under Section 200A of the Act for the Asst. Year 2014-15 was passed on 9.4.2014 and the assessee has filed rectification petition for the Q1, Q2 Q3 and the CPC-TDS has passed order under Section 154 of the Act dt.13.3.2019. Aggrieved by the order of rectification under Section 154 of the Act, the assessee has filed an appeal before the CIT (Appeals). Whereas the CIT (Appeals) observed that the assessee has filed an appeal against the order under Section 154 of the Act, challenging the levy of late fees under Section 234E of the Act which is not a mistake apparent from record, and also the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court decision and followed the high court decision in favour of the assessee. In our opinion learned CIT(A) has engaged in judicial indiscipline and his approach and order cannot be countenanced. Further we may refer to the penultimate para of learned CIT(A) order :- The appellant's another plea that the rejection of order u/s 154 of the assessee by the AO is bad in law as law in this respect was very clear. However, it is clearly apparent that where on an issue the two High Courts are giving divergent opinions, the issue is definitely debatable and cannot be considered as an apparent mistake from the record. Thus, the rejection by the AO is as per law and hence this plea of deletion of demand u/s 234E by the AO cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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