TMI Blog2017 (3) TMI 1831X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 31-3-2017 - Shri Pradip Kumar Kedia, Accountant Member And Shri Mahavir Prasad, Judicial Member Appellant by : Shri Parin Shah, A.R. Respondent by : Shri V.I. Mehta, Addl. CIT. ORDER Shri Mahavir Prasad, This appeal has been preferred by the assessee is directed against the order of the Commissioner of Income Tax(Appeals)-XXI, Ahmedabad, dated 22/10/2014 for the Assessment Year (AY) 2013-14 (Q-3). 2. Assessee/appellant has been taken following Grounds of appeal: i). In law and in facts and circumstances of the Appellant s case, the learned Commissioner of Income-tax (Appeals) has grossly erred in confirming levy of fee u/s. 234E of I.T. Act ₹ 4,000/- 3. The relevant facts as culle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Sibia Healthcare Private Limited vs. DCIT - ITA No.90/Asr/2015, vide order dated 9th June, 2015, wherein the Division Bench has inter alia observed as under :- 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon'ble High Courts, including Hon'ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918-6938/2014(T-IT), Hon'ble Rajasth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be paid before delivering or causing to be delivered a statement in accordance with subsection (3) of section 200 or the proviso to subsection (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April 2010. This statutory provision, as it stood at the relevant point of time, was as follows: 200A: Processing of statements of tax deducted at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a claim, on the basis of an entry, in the statement- (i) of an item, which is inconsistent with another entry of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act; (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection. 7. By way of Finance Act 2015, and with effect from 1st June 2015, there is an amendment in Section 200A and this amendment, as stated in the Finance Act 2015, is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under section 234E. While examining the correctness of the intimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount recoverable from, or payable to, the tax deductor after making the following adjustments: (a), after making adjustment on account of arithmetical errors and incorrect claims apparent from any information in the statement - Section 200A(l)(a) (b). after making adjustment for 'interest, if any, computed on the basis of sums deductible as computed in the statement . - Section 200A(l)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned levy of fees under section 234 E is unsustainable in law. We, therefore, uphold the grievance of the assessee and delete the impugned levy of fee under section 234E of the Act. The assessee gets the relief accordingly. 11. When the above judicial precedent was brought to the notice of the ld. Departmental Representative, he did not have much to say except to place his reliance on the orders of the authorities below. He fairly did not dispute that the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed much before that date. 12. In view of the above discussions and bearing in mind entirety of the case, I hereby delete the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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