TMI Blog2018 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... , 239, 240, 241 /Chennai/ 2018 - - - Dated:- 24-7-2018 - N. R. S. GANESAN (Judicial Member) and A. MOHAN ALANKAMONY (Accountant Member) For the Appellant-R. Subramanian, Chartered Accountant. For the Respondent- A. Sasikumar, Joint Commissioner of Income-tax ORDER The order of the Bench was pronounced by 1. N. R. S. Ganesan (Judicial Member). - All the appeals of the assessee are directed against the common order passed by the Commissioner of Income-tax (Appeals)-17, Chennai, dated February 28, 2017 and pertain to the assessment years 2013-14, 2014-15 and 2015-16. 2. There was a delay of 211 days in filing the appeals in I. T. A. Nos. 238 to 241/Chennai/2018 by the assessee. The assessee has filed a petition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also. The dispute is with regard to the issue of intimation. The Commissioner of Income-tax (Appeals) claims that the intimation was issued on July 31, 2015, therefore, it is beyond June 1, 2015. We have verified the intimations issued by the Assessing Officer. The intimations were issued for all the years before June 1, 2015. Therefore, the Commissioner of Income-tax (Appeals) is not correct in saying that the intimations were issued on July 31, 2015. When the intimations were issued before June 1, 2015, this Tribunal is of the considered opinion that the Assessing Officer has no jurisdiction to levy fee under section 234E of the Act. The amendment to section 200(3) of the Act was made only with effect from June 1, 2015. This fact was exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, it is obvious that prior to June 1, 2015, there was no enabling provision in section 200A of the Act for making adjustment in respect of the statement filed by the assessee with regard to tax deducted at source by levying fee under section 234E of the Act. Parliament for the first time enabled the Assessing Officer to make adjustment by levying fee under section 234E of the Act with effect from June 1, 2015. Therefore, as rightly submitted by the learned counsel for the assessees, while processing statement under section 200A of the Act, the Assessing Officer cannot make any adjustment by levying fee under section 234E prior to June 1, 2015. In the case before us, the Assessing Officer levied fee under section 234E of the Act while proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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