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2019 (7) TMI 1213 - AT - Income TaxPower of CIT(A) for enhancement - appeal relates to fee for default in furnishing statements u/s. 234E - The CIT(Appeals) accepted the claim of the assessee in view of the judgment of the Hon’ble High Court of Karnataka wherein it was held that amendment made u/s. 200A providing that fee u/s. 234E could be computed at the time of processing of return and issue of intimation has come into effect only from 1.6.2015 and had only prospective effect, accordingly, fee u/s. 234E cannot be charged and cancelled the intimation u/s. 200A, he however, declare return of TDS filed by the assessee is non est HELD THAT:- In the case of Manoj Kumar Jaiswal . [2019 (5) TMI 528 - ITAT BANGALORE] , this Tribunal decided identical issue holding that the Act contains provision for declaring a return of income filed as invalid u/s.139(9). There is no such provision for declaring a return of TDS as invalid. Therefore, there is no power conferred, either under those provisions or under any other provisions of the Act, to declare the return of TDS filed u/s. 200(3) as non est. The Tribunal also held that in appeal against an order u/s.200A, the provision of law applicable, in so far as the powers of CIT(A) in an appeal u/s.200A, was clause (c) of section 251 and that clause empowers the CIT(A) to pass such orders in the appeal as he thinks fit. The Tribunal held that a reading of the aforesaid clause would show that the CIT(Appeals) in the cases to which the said clause applies, can pass such orders as he thinks fit, but that power is circumscribed by the words “in the appeal”. Therefore, the CIT(Appeals) cannot travel beyond the subject matter of the appeal, which was as to whether fee u/s. 234E can be levied or not; and not the question, whether the return of TDS filed by the assessee is non est in law? Since the facts and circumstances of the case in these appeals are identical to the case referred to above, following the decision in those appeals, we allow the appeals of the Assessee by holding that the conclusion of the CIT(Appeals) holding that return of TDS filed by the assessee is non est in law is not valid in the eyes of law and the said direction is directed to be deleted and the order of the CIT(Appeals), to this extent, is held to be bad in law. - Decided in favour of assessee.
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