TMI Blog2016 (1) TMI 1271X X X X Extracts X X X X X X X X Extracts X X X X ..... nsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. See Tanish Industries Pvt. Ltd. [2015 (11) TMI 1507 - ITAT AHMEDABAD] - Decided in favour of assessee - ITA No. 2957 to 2963/Ahd/2015 - - - Dated:- 1-1-2016 - Shailendra Kumar Yadav, JM For the Appellant : Shri S V Agrawal, CA For the Respondent : Shri Dileep Kumar, Sr-DR ORDER This bunch of appeals has been filed by the assessee against the consolidated order of the Learned Commissioner of Income Tax (Appeals)-8, Ahmedabad dated 14.08.2015 for Assessment Years 2013-14 2014-15. Since all these appeals belong to the same assessee and almost identical issues were raised in these appeals; therefore, these were heard together and are being disposed of by this consolidated order for the sake of convenience. ITA No. 2957/Ahd/2015 : AY 2013-14 2. In this appeal, the assessee has raised following grounds:- The order of C1T (A) - 8 is bad in law as well on facts on following grounds; 1. The learned CIT (A) has erred in charging late filing fees of ₹ 52,600/- in Quarter 2 of F.Y. 2012-13, u/s. 234E of I.T. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now squarely covered in favour of the assessee by the decision of ITAT Amritsar Bench in the case of Sibia Healthcare Private Limited vs. DCIT - ITA No.90/Asr/2015, vide order dated 9th June, 2015, wherein the Division Bench has inter alia observed as under :- 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon ble High Courts, including Hon ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon ble Rajasthan High Court in the case of Om Prakash Dhoot Vs Union of India [WP No. 1981 of 2014] and of Hon ble Bombay High Court in the case of Rashmikant Kundalia Vs Union of India [WP No. 771 of 2014], granting stay on the demands raised in respect of fees under section 234E. The full text of these decisions were not produced before us. However, as admittedly there are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this sub-section, an incorrect claim apparent from any information in the statement shall mean a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). after making adjustment on account of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(1)(a) (b). after making adjustment for interest, if any, computed on the basis of sums deductible as computed in the statement . - Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r with the findings of the ld. CIT(A). Therefore, respectfully following the decision of Co-ordinate Bench in the case of Tanish Industries Pvt Ltd (supra), I direct the Assessing Officer to delete the late filing fees of ₹ 52,600/- charged in Quarter 2 of Financial Year 2012-13, u/s. 234E of the Income-tax Act. 5. In the result, the appeal filed by the assessee is allowed. ITA Nos. 2958 to 2962/Ahd/2015 : AY 2013-14 ITA No. 2963/Ahd/2015 : AY 2014-15 6. All the above six appeals by the assessee involve the identical issue wherein the CIT(A) confirmed the charging of late filing fees made by the Assessing Officer u/s 234E of the Income-tax Act. Therefore, for the detailed discussion in ITA No.2957/Ahd/2015 for AY 2013-14 (supra), I also direct the Assessing Officer to delete the late filing fees of ₹ 34,200/- in Q3 of FY 2012-13, ₹ 25,200/- in Q4 for FY 2012-13, ₹ 9,405/- in Q2 of FY 2012-13, ₹ 7,600/- in Q3 of FY 2012- 13, ₹ 24,800/- in Q4 of FY 2012-13 ₹ 4,600/- in Q1 of FY 2013-14, all levied u/s. 234E of the Income-tax Act. 7. In the result, all the appeals filed by the assessee are allowed, as discussed above. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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