TMI Blog2016 (9) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... wan, DR for the Respondent. ORDER: PER A.D. Jain, JM: These are two appeals of different assesses for the assessment years 2012-13 2013-14 against the separate orders, dated 15.05.2015 28.05.2015, passed by the ld. CIT(A), Bathinda. As the issue involved in both appeals is common, they are being disposed of by this composite order for the sake of convenience. 2. The assessee, in ITA No.378(Asr)/2015, for the assessment year 2012-13 has raised the following grounds of appeal which are common in other appeal: 1. That the ld. CIT(A), Bathinda has erred in confirming the processing fee charged u/s 200A read with section 234E before 1.6.15. 2. That the ld. CIT(A), Bathinda has erred in law in dismissing the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the said amount; that it is apparent that the intimation under section 200A to the Act has been used by the CPC for communicating the automatic and compensatory fee payable u/s 234E by the deductor assessee; that the same cannot be read as an adjustment u/s 200A of the Act; that charge of fee u/s 234E stands on a separate footing and has been reckoned not with reference to the contents of the TDS statement but with the date of filing of the said statement; that therefore, the charge of late filing is separate and not an adjustment u/s 200A of the Act; that it is considered that if the stationery of the intimation has been used by the CPC to expeditiously communicate the automatic charge of late fee to the deductor; that this proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely pari materia with those in Sibia Healthcare Pvt. Ltd. (supra), therefore, respectfully following the decision of Sibia Healthcare Pvt. Ltd. (supra), we hold that in the present case also, the impugned levy of fee is not sustainable in law. 9. Apropos the contention of the Department that whereas in Sibia Healthcare Pvt. Ltd. (supra), the TDS statement was filed on 19.02.2014 and the intimation levying fee was issued on 11.01.2014, in the present case, the statement was filed on 4.9.2013 and the intimation is dated 27.04.2014, this does not make any difference at all. The financial year in which the statement was filed remains the same in both the years. In Sibia Healthcare Pvt. Ltd (supra), as well as in the present case, su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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