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2023 (6) TMI 974 - AT - Income TaxLevy of late fees u/s 234E - assessee filed TDS statement in Form No.24Q for quarter-4 belatedly - CPC processing the TDS statement u/s 200A levied late fee - HELD THAT:- There is nothing on record to show that assessee has been served with an intimation u/s 200A of the Act for Assessment Years 2013-14 to 2015-16. The reminder letter issued by the ITO(TDS) regarding the payment of outstanding demands payable for the quarter for the above mentioned Assessment Years are placed on record along with Form No.36. CIT(A) had dismissed the appeals of the assessee by stating the appeals have been preferred against the intimation of demand and not against the order u/s 200A - CIT(A) has not held that there is a delay in filing the appeals before him, if the time limit is calculated from the orders passed u/s 200A - In the interest of justice and equity, the CIT(A) ought to have decided the cases on merits instead of dismissing them in limine. As the provisions of charging of late fees under section 234E of the Act was introduced w.e.f. 01.06.2015, we hold that issue relating to charging of interest under section 234E of the Act is covered in favour of the assessee and we delete the late fee charges under section 234E of the Act, for the Assessment Years 2013-14 to 2015-16 - Decided in favour of assessee.
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