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TMI Blog2024 (12) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... to 1-6-2015 cannot be sustained and we order accordingly. Decided in favour of assessee. - Sri Rajesh Kumar, Accountant Member And Pradip Kumar Choubey, Judicial Member For the Assessee : Giridhar Dhelia, AR. For the Department : Amuldeep Kaur, Addl. CIT, Sr. DR. ORDER PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short AY ) 2013-14 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the Act ) by ld. Commissioner of Income-tax (Appeals)-NFAC, Delhi [in short ld. CIT(A) ] dated 30.07.2024 arising out of the assessment order framed u/s 154 of the Act dated 12.09.2013. 1.1. The brief facts of the case of the appellant are that the assessee bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the earlier period and the return filed for the said respective assessment years namely all assessment years and the period prior to 01.06.2015. The ld. Counsel for the assessee cited a decision passed by the Hon ble Karnataka High Court in the case of Fatehraj Singhvi vs. Union of India reported in [2016] 73 taxmann.com 252 (Kar.). He has also cited a decision passed by the ITAT Kolkata, A Bench in Bhaskar Rao vs. ITO reported in [2022] 135 taxmann.com 336 (Kolkata Trib.) 1.3. Contrary to that, the ld. DR submitted that there were other judicial pronouncements such as Hon ble Gujarat High Court, Bombay High Court have clearly held that sec 234E levies a fee to regularize said late filing which is a fixed charge for extra service whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at, when no express authority was conferred by the statute under section 200A prior to 1-6-2015 for computation of any fee under section 234E nor the determination thereof, the demand or the intimation for the previous period or previous year prior to 1-6-2015 could not have been made. 15. Whereas, the learned counsel appearing for the respondent-Department made twofold submissions; 16. One was that, by virtue of section 234E, the liability to pay fee had already accrued since there was failure to submit return either under section 200(3) of the Act or under section 206C (3) of the Act. Section 234E can be said as a charging section generating the liability to pay the fee therefore, irrespective of a fact or the aspect that sub-sections (1c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 234E was sustainable - However, it was found that amendment in section 200A by way of insertion of clause (c) was only with effect from 1-6-2015 and therefore no fees would be payable by assessee for any period prior to 1-6-2015 - Whether therefore, demand raised by Income Tax Authorities for levying late fee under section 234E for period prior to 1-6-2015 would not be sustainable - Held, yes [Paras 3 and 6][In favour of assessee] 2.2. Hon'ble ITAT, Kolkata Bench after discussing the provisions of Section 234E, 271H and 220A of the Act has come to this conclusion as thus: 20. In view of the aforesaid observations and discussion, two aspects may transpire one, for section 234E providing for fee and given privilege to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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