TMI Blog2017 (12) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of assessee. - ITA No. 4056/Del/2016 - - - Dated:- 27-12-2017 - SHRI G.D.AGRAWAL, PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER For The Appellant : Sh. Pratap Gupta, C.A. For The Respondent : Shri Atiq Ahmad, Sr.D.R ORDER PER BEENA A PILLAI, JUDICIAL MEMBER The present appeal has been filed by assessee against order dated 27/04/16 passed by Ld.CIT(A)-41, New Delhi for assessment year 2015-16 on the following grounds of appeal: 1. The Ld.CIT(A) without appreciating the facts of the case is not justified in law and facts and circumstances of the case in confirming levy of late filing fee of ₹ 6,000/- u/s 234E of the I.T.Act. 2. Assessee has every right to make, add, delete, modify or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed before us. 4. The issue that needs to be addressed here is whether assessing officer could charge late fee under provisions of section 234 E of the Act, where admittedly 1st quarterly TDS returns filed by assessee was delayed. 4.1 . Identical issue arose before Coordinate Bench of this Tribunal in the case of Gajanan Constructions vs. DCIT reported in (2016) 73 Taxmann.com 380 (Pune-Trib). This Tribunal while deciding the issue had considered the decision of Hon ble Bombay High Court in the case of Rashmikant Kundalia (supra). The Tribunal decided the issue as under: 36. Now, coming to the connected issue raised by the learned Authorized Representative for the assessee by way of ground of appeal No.1 that whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , has been processed by the Assessing Officer and intimation 16 is generated under which, if any amount is found to be payable, then such intimation generated after processing of TDS returns is subject to rectification under section 154 of the Act and / or is also appealable under section 246A of the Act, since the demand issued by the Assessing Officer is deemed to be a notice of payment under section 156 of the Act. Since the intimation in question issued by the Assessing Officer was appealable order under section 246A(1)(a) of the Act, therefore, the CIT(A) should have examined the legality of adjustment made under intimation issued under section 200A of the Act. The CIT(A) has rejected the present set of appeals on the surmise that firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary issue. We have already adjudicated the issue of charging fees under section 234E of the Act by the Assessing Officer while processing returns / statements in the paras hereinabove and in view thereof, we hold that the Assessing Officer is not empowered to charge the fees under section 234E of the Act by way of intimation issued under section 200A of the Act in respect of defaults before 01.06.2015, we allow the claim of assessee on both the aspects. The grounds of appeal raised by the assessee are thus, allowed. 4.2. Admittedly the default has been committed by assessee prior to 01.06.2015. As the legal issue raised in the present case is squarely covered by the ratio by this Tribunal in the case of Gajanan Construction (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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