Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1623 - ITAT PUNERectification of mistake u/s 154 - demand u/s 234E while issuing intimation under section 200A - scope of amendment of sec 200A - Held that:- The issue arising in the present appeals is identical to the issue before the Tribunal in bunch of appeals and where the amendment to section 200A(1) is procedural in nature, then the Assessing Officer while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E. Accordingly, intimation issued by the AO u/s 200A in all the appeals does not stand and the demand raised by charging the fees under section 234E of the Act is not valid and the same is deleted. The grounds of appeal raised by the assessee are thus, allowed. Period of limitation - delay in filing appeal - Held that:- CIT(A) had taken the date of intimation under section 200A(3) dated 07-08-2014 and computed the delay in filing the appeal late before him. The assessee had filed the appeal before the CIT(A) against the order passed under section 154. The said application for rectification under section 154 was filed on 08-06-2017/09- 03-2017 in the respective years. The said application was decided by the AO on 09-06-2017. The assessee filed an appeal against the dismissal of the rectification application filed under section 154. The said fact is clear from the perusal of Form No.35 with special reference to Column 2(a) and 2(b). No merit in the order of CIT(A) in the case of Medical Superintendent Rural Hospital, Surgana in dismissing the appeal in-limine being filed beyond the period of limitation. We have already decided the issue on merits in favour of assessee.
|