Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 707 - AT - Income TaxLevying fees under section 234E - A.O. passed the intimation u/s 154 levying the late fees under section 234E - assessee contended before the Ld. CIT(A) that A.O. has erred in making intimation under section 154 without any intimation under sub-section (1) of Section 200A in respect of TDS return - HELD THAT:- No justification to sustain the Orders of the authorities below. Amendment to Section 200A of the I.T. Act in which sub-clause (c) have been inserted in the Section w.e.f. 01.06.2015 which includes that while processing of the statement of tax deducted at source the fee, if any, shall be computed in accordance with the provisions of Section 234E. Further, no order of intimation under section 200A(1) have been brought on record and virtually the A.O. has shown his inability in giving any factual position in this regard. Therefore, contention of assessee is justified that no intimation under section 200A(1) have been issued in the present case. Therefore, there is no question of making any rectification in any of the orders. Since rectification under section 154 could be made in some order already existing, therefore, in the absence of any Order or intimation under section 200A(1) of the I.T. Act, no amendment under section 154 could be done by the authorities below. Section 154(3) provides that an amendment which has the effect of enhancing the assessment or reducing refund or otherwise including liability of assessee or the deductor or the collector, shall not be made under this Section unless the authority concerned has given notice to assessee or deductor or collector or of its intimation to do so and he shall allow the assessee or the deductor or the collector a reasonable opportunity of being heard. In the present case, the intimation u/s 154 have been issued automatically without giving any opportunity of being heard to the assessee. Therefore, there is violation of principles of natural justice as well as violation of Section 154(3)
|