TMI Blog2018 (8) TMI 1633X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 16.12.2016, the impugned order passed by the Coordinate Bench dated 17.04.2017 is hereby recalled for considering the earlier decision passed by the Coordinate Bench and the Registry is directed to fix the matter for hearing in due course - miscellaneous application filed by the assessee is allowed - MA No. 146/JP/17 ( Arising out of ITA No. 14/JP/2017 ) - - - Dated:- 21-8-2018 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM Assessee by : Shri Rajeev Sogani ( C.A. ) Revenue by : Shri Rajendra Jha ( JCIT ) ORDER Per : Vikram Singh Yadav, A. M. The present miscellaneous application has been filed by the assessee against the order passed by the Coordinate Bench in ITA No. 14/JP/2017 dated 17.04.2017. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble jurisdictional High Court in case of Dundlod Shikshan Sansthan vs. Union of India others vide order dated 28.07.2015 and therefore, there is no mistake which is apparent from record which requires rectification U/s 254(2) of the Act. 4. We have heard the rival contentions and perused the material available on record. We find that the Coordinate Bench in case of M/s Mentor India Limited vs. DCIT and others in ITA No. 738/JP/2016 has considered the matter relating to levy of fees U/s 234E of the Act and the relevant findings are contained in para 8 which are reproduced as under:- 8. We have heard the rival contentions of both the parties, perused the material available on the record and also gone through the orders of the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion appears, a legislation is presumed not to have a retrospective operation. Respectfully following the above judgments of Hon ble Supreme Court and Hon ble Karnataka High Court, we set aside the order of ld. CIT (A) and direct the AO to drop the demand raised of ₹ 4,200/- u/s 234E on statements processed u/s 200A before 01.06.2015. Thus grounds raised by the assessee are allowed. The Hon ble Jurisdictional High Court in the case of Dundlod Shikshan Sansthan Vs. Union of India (supra) has decided the issue of vires of Section 234E of the Act. The Hon ble Karnataka High Court in the case of Fatheraj Singhvi ors. Vs Union of India Ors. (supra) has held that the demand U/s 200A for computation and intimation for the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the view, which favours the assessee should be adopted. In this regard, the ld AR of the assessee has relied on the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township P. Ltd. (2014) 367 ITR 466 (SC). In view of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township (supra), the demand so raised are directed to be deleted. Similarly identical findings have also been given in all the appeals of other assessment years. 5. In the instant case, the Coordinate Bench vide its order dated 17.04.2017 has not considered the earlier decision in case of Mentor India Limited vs. DCIT and others (supra) dated 16.12.2016 and hence, non consideration of the decision of the Coordina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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