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2015 (6) TMI 1005 - AT - Income TaxFee for default in furnishing statements u/s 234E in the intimation u/s 200A - levy of fees u/s 234E appealability before the learned CIT(A) - Held that:- Late filing of the returns or statements of tax deducted or collected at source is regularised upon payment of the fee as set out in section 234E. This is nothing but a privilege and a special service to the deductor allowing him to file the returns or statements of tax deducted or collected at source beyond the time prescribed by the Act or the Rules. The fee sought to be levied under section 234E is not in the guise of a tax that is sought to be levied on the deductor. The provisions of section 234E are not onerous on the ground that the section does not empower the Assessing Officer to condone the delay in late filing of the returns or statements of tax deducted or collected at source, or that no appeal is provided for from an arbitrary order passed under section 234E. It must be noted that a right of appeal is not a matter of right but is a creature of the statute and if the Legislature deems it fit not to provide a remedy of appeal, so be it. Even in such a scenario it is not as if the aggrieved party is left remediless. Such aggrieved person can always approach the court in its extraordinary equitable jurisdiction under article 226/227 of the Constitution of India and in that perspective the Hon'ble High Court held the provision as intra vires the Constitution of India. The learned AR was made clear during the appellate proceedings that the levy of fees for default in furnishing the statement u/s 234E of the Act is not appealable as per the provisions of section 246A of the Act wherein the orders appealable before the learned CIT(A) have been enumerated. Considering all these aspects we hold that the levy of fees u/s 234E of the Act was not appealable before the learned CIT(A). TLevy of fee is not punitive in nature. It is levied for special service provided by the Department for late filing of statement. The Assessing Officer has no power to condone the delay in late filing of the statement of tax. In view of these facts the appeal of the assessee is not maintainable, hence the same is dismissed. - Decided against assessee
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