TMI Blog2019 (11) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the provisions of Section 234E. Further, no order of intimation under section 200A(1) have been brought on record and virtually the A.O. has shown his inability in giving any factual position in this regard. Therefore, contention of assessee is justified that no intimation under section 200A(1) have been issued in the present case. Therefore, there is no question of making any rectification in any of the orders. Since rectification under section 154 could be made in some order already existing, therefore, in the absence of any Order or intimation under section 200A(1) of the I.T. Act, no amendment under section 154 could be done by the authorities below. Section 154(3) provides that an amendment which has the effect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Briefly the facts of the case are that in all the three appeals, the A.O. passed the intimation under section 154 of the I.T. Act, levying the late fees under section 234E of the I.T. Act, 1961. The assessee challenged the said Orders before the Ld. CIT(A). The assessee contended before the Ld. CIT(A) that A.O. has erred in making intimation under section 154 without any intimation under sub-section (1) of Section 200A of the I.T. Act, 1961, in respect of TDS return. The assessee filed copy of the justification report and communication details with CPC-TDS and claimed that only Orders under section 154 was sent by CPC-TDS and no Order under section 200A had been passed after processing of the TDS statement. It was contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 234E(1) of the Act provides that where a person fails to deliver or cause to be delivered, a statement within time prescribed in section 200(3) of the Act or the proviso to section 206C(3) of the Act, he shall be liable to pay, by way of fees, sum of ₹ 200/- for every day during which the failure continues. Finance Act, 2015 had made amendments to section 200A of the Act enabling the Assessing Officer to make adjustments while levying fees under section 234E of the Act was applicable w.e.f. 01.06.2015 and has held that it has prospective effect. Accordingly, the Hon ble High Court held that intimation raising demand prior to 01.06.2015 under section 200A of the Act levying section 234E of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perintendent Rural Hospital Anr vs., DCIT CPC (TDS) Another [2018] 54-CCH-457- Pune-Tribunal, in which it was held as under : Conclusion : Since amendment to s. 200A was prospective in nature, AO while processing TDS returns/statements for period prior to 01.06.2015 was not empowered to charge late filing fees u/s 234E. 3.2. Learned Counsel for the Assessee, therefore, submitted that no fees may be charged in the present case. 4. On the other hand, Ld. D.R. relied upon the Orders of the authorities below. 5. We have considered the rival submissions and do not find any justification to sustain the Orders of the authorities below. The ITAT, Delhi an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector a reasonable opportunity of being heard. In the present case, the intimation under section 154 have been issued automatically without giving any opportunity of being heard to the assessee. Therefore, there is violation of principles of natural justice as well as violation of Section 154(3) of the I.T. Act. In this view of the matter, the Order passed in the absence of assessee without giving opportunity shall have to be quashed. Considering the above discussion in the light of decisions of ITAT, Delhi and Pune Benches (supra), we set aside the Orders of the authorities below and quash the impugned orders. All the appeals of the Assessee are allowed. 6. In the result, all the appeals of the Assessee are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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