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2020 (6) TMI 710 - AT - Income TaxLevying fee u/s 234E - Late filing of TDS returns / statement - statement processed u/s 200A - Scope of amendment - as stated to assessee this is the final opportunity to the assessee to clear the outstanding demand failing which coercive measure for recovery will be undertaken - HELD THAT:- There is no reference regarding the date of the order passed by the AO and whether the same was served on the assessee. The assessee has also strongly submitted before us that no such order has been served on the assessee either in the physical format or through email and learned DR of the Revenue also could not provide any evidence regarding service of the order on the assessee. We therefore, feel it proper that the appeals filed by the assessee before CIT(A) regarding these outstanding demands intimated to the assessee by the AO as per this letter dated 26.11.2018 should be considered as valid appeals and we proceed to decide these appeals on merit. This is true that before 01.06.2015, demand in respect of fees under section 234E cannot be raised under section 200A of the Income Tax Act, 1961. The Assessment Year involved in the present appeals are Assessment Years 2013-14 to 2015-16. Hence, these demands are for periods prior to 01.06.2015 and therefore, not sustainable and hence, we delete these demands. This view of us is fortified by the judgment in the case of Sri Fatehraj Singhvi vs. CIT [2016 (9) TMI 964 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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