9911796707
TMI Blog2017 (10) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... n preferred by the assessee, on feeling aggrieved against the order dated 28.04.2016 passed by the Ld. CIT(A), Bathinda, in Appeal No.139-IT/CIT(A)/BTI/15-16 for Asst. Year:2014-15. 2. The assessee raised the following grounds of appeal. "1.) That the CIT(A) was not justified in upholding the late filing fee of Rs. 49,400/- levied by the DCIT (TDS) Central Processing Cell u/s 234E. 2.) Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee payable is required to be paid before filing the statements and Sec.200A inserted by the Finance Act (No.2) Act, 2009, w.e.f., 01.04.2010 provides for the processing of statement of TDS, furnished under section 200(3), to enable the processor to ascertain the correctness of TDS and in doing so carry out permissible adjustments and levy interest for delay in payment of the deducted tax. The proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred the instant appeal and in support of its case submitted that the Ld. CIT(A) was not justified in upholding the late filing fee of Rs. 49,400/- levied by the DCIT, (TDS), Central Processing Cell u/s 234 E. Further failed to appreciate that there is no power with the aforesaid authority to levy such late filing fee in intimation u/s 200A of the I.T. Act, 1961. The Ld. Counsel also relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoning. The Ld. DR further submitted that as the amendment came into effect from 1st June, 2015, therefore, the inference can be drawn that its impact has to be considered from the date of the notification but not for the assessment years. 6. We have gone through with the facts and circumstances of the case as the ITAT, Amritsar Bench in the case of SIBIA HEALTHCARE (P) Ltd. reported as 171 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 200A for computation and intimation for the payment of fee under section 234E could not be made in purported exercise of power under section 200A by the respondent for the period of the respective Asst. Year prior to 1st June, 2015. Having been considered the case of the SIBIA HEALTHCARE (P) Ltd. (supra) and true sprit of the aforesaid judgment delivered by the Karnataka High Court, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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