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2018 (6) TMI 272 - AT - Income TaxLate fees u/s 234E for delay in filing the quarterly TDS statements as per Section 200A Fee - Appeal time barred - Held that:- Levy of fee under section 234E for default in furnishing statements is mandatory. No appeal provided against order under section 234E before Ld. CIT(A). According to submissions of the assessee, the A.O. intimated that orders levying fees under section 234E is available on line. Therefore, Ld. CIT(A) correctly noted that assessee used the same email ID which have been used for filing of the return for each quarter in the year under reference. Therefore, Ld. CIT(A) rightly held that the impugned orders have been served upon assessee through online and there is no reason why the orders did not reach the assessee. The contention of assessee has been rightly rejected by the Ld. CIT(A). No sufficient cause have been explained for the delay in filing the appeals before the Ld. CIT(A). CIT(A) correctly held that appeals are time barred and same were accordingly dismissed. When TDS returns/statements have been filed by assessee for each quarter online and orders have been served upon assessee online for payment of the late fees, then the assessee is required to take steps within the reasonable period as per law. When the appeals are not maintainable before Ld. CIT(A), the same would also be not maintainable before the Tribunal. - Decided against assessee
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