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2019 (1) TMI 1059 - AT - Income TaxCondonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - scope of amendment o f Section 200A(1)(c) of the Act vide Finance Act, 2015, w.e.f. 01.06.2015 - default in furnishing the statement of TDS - Held that:- There the levy of late fees under section 234E has not been paid, the case should not be re-opened / appeals. There is nothing in the order of the Hon’ble High Court to imply that appeals cannot be filed on such intimations u/s 200A levying late fee under section 234E. All that the order of the Hon’ble High Court has said is that the cases in which the levy has been paid shall not be re-opened to process refunds. The assessee’s case does not fall under that category, as the assessee has not paid the levy of late fees u/s 234E and therefore the question of re-opening the case on hand in view of these 9 appeals to grant refund would not arise. In the light of the decision of the Hon’ble Apex Court in the case of MST Katiji and Others [1987 (2) TMI 61 - SUPREME COURT] and in the case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] we are of the considered opinion that this is a fit case for condonation of delay by the assessee in filing these 9 appeals before the CIT(A) and accordingly condone the said delay. We also deem it appropriate to remand the issue of levy of fee u/s 234E through intimation under section 200A which is in consideration before us to the file of the CIT(A) for examination and adjudication on merits and in accordance with law. - Appeals filed by the assessee for statistical purposes.
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