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TMI Blog2023 (5) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... law in the light of decision in Fatheraj Singhvi Ors Vs UOI [ 2016 (9) TMI 964 - KARNATAKA HIGH COURT] ergo we delete the levy - Decided in favour of assessee. - ITA No(s). : 149/PUN/2023, 150/PUN/2023, 151/PUN/2023, 166/PUN/2023 - - - Dated:- 5-4-2023 - Shri S.S. Viswanethra Ravi, Judicial Member And Shri G. D. Padmahshali, Accountant Member For the Assessee : Shri Sarvesh Khandelwal For the Revenue : Shri Ramnath P, Murkunde ORDER PER BENCH ; The present bunch appeals by different assessees are assailed against respective orders of Commissioner of Income Tax (Appeals) [for short CIT(A) ] passed u/s 250 of the Income-tax Act, 1961 [for short the Act ], which ascended out of respective orders of intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority [for short FAA ], for the reason the appellant is before this Tribunal challenging the levy of fees in the absence of authority and enabling provisions. 6. We have heard the rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short ITAT, Rules ] perused the material placed on record. 7. It shall serve to state that, a person liable to deduct any sum under the provisions of chapter XVII of the Act, is under obligation to deliver or furnish a statement u/s 200(3) of the Act within the due date prescribed therein and in the event of default, is exposed to section 234E of the Act. Although the levy of fees u/s 234E of the Act for delay in furnishing sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be permissible where such statement is filed after 31st May, 2015. 9. Undisputedly, in the present case, the regular TDS statement was first filed much before aforestated deadline of 31st May 2015, however the Ld. AO processed the statement and unlawfully levied the fees u/s 234E for delayed furnishing in the absence of enabling provision of section 200A(1)(c) of the Act. Such levy in the light of aforestated discussion suffers from infirmity and bad in law in the light of decision of Hon ble High Court of Karnataka in Fatheraj Singhvi Ors Vs UOI reported in 289 CTR 602, ergo we delete the levy. 8. Since in remaining all the appeals i.e. ITA No 150 151/PUN/2023 and 166//PUN/2023, the initial TDS statement for the respective qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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