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2017 (11) TMI 69 - AT - Income TaxInordinate delay in filing the appeal - Fee for late filing the statement U/s 234E - intimation U/s 200A - not admitting the appeals filed by the assessee due to delay - sufficient cause for not presenting then appeals within the prescribed time U/s 249(2) - Held that:- Section 246A of the Act provides regarding the appealable order before the CIT(A). The outcome of processing under sub-Section (1) of Section 200A are appealable w.e.f. 01/6/2015 only. Prior to that the levy of fees U/s 234E was not an appealable order. Thus, the fees for failure to furnish the statement as per Section 200 of the Act is levied U/s 234E of the Act and the period from 01/7/2012 to 01/6/2015 is not appealable. Thus, the fees levied for default in quarter 4 of financial year 2013-14 and 2014-15 and the demand was raised on 19/06/2014, 23/06/2014 and 12/02/2015 are not appealable. However, the revenue had not produced any evidence to establish this fact. As per the assessee’s claim the demand notice had not received on e.mail as mentioned by the revenue. The relevant date of service of notice of demand is 02/2/2016, therefore, this issue raised in all these appeals is restored back to the file of the ld. CIT(A) to be decided on merit and also the issue in ITA No. 664/JP/2017 where notice of demand was served on 02/09/2015 is restored back to the file of the ld. CIT(A) to be decided on merit. - Decided in favour of assessee.
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