TMI Blog2019 (10) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... made effective from 01.06.2015. Thus, admittedly, prior to the aforesaid amendment, the Assessing Officer had no authority in law to levy fee u/s. 234E while processing the statement of TDS u/s. 200A. Incidentally, in the facts of the present case, not only the period for which fee u/s. 234E has been levied is prior to 01.06.2015, but even the order u/s. 200A was passed by the Assessing Officer p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13. 2. Briefly, the facts are, while processing statements of TDS filed by the assessee for the F.Y. 2012-13, the Assessing Officer noticed that assessee had not filed some of the statements of TDS within the due date prescribed under the Act. Accordingly, in the order passed u/s. 200A of the Act, he charged fee u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was posted for hearing. Under these circumstances, we proceed to dispose of the present appeal exparte qua the assessee after hearing the learned DR and on the basis of material available on record. 5. We have heard the learned DR and perused the material on record. The basic premise on which the assessee has challenged levy of fee u/s 234E of the Act, as revealed from the grounds raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.06.2015. Thus, admittedly, prior to the aforesaid amendment, the Assessing Officer had no authority in law to levy fee u/s. 234E while processing the statement of TDS u/s. 200A. Incidentally, in the facts of the present case, not only the period for which fee u/s. 234E has been levied is prior to 01.06.2015, but even the order u/s. 200A was passed by the Assessing Officer prior to the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
