TMI Blog2021 (2) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Pandey, DR ORDER PER BENCH : These two assessee s appeals for AYs.2017-18 2018-19 are directed against the CIT(A) 8, Hyderabad s order dated 22- 05-2019 passed in appeal Nos.10147 10148/CIT(A)- 8/Hyd/2018-19, involving proceedings u/s.200A of the Income Tax Act, 1961 [in short, the Act ] 2. The assessee s sole substantive grievance raised in the instant appeals seeks to reverse both the lower authorities action in levying late fee of ₹ 7,600/- and ₹ 13,800/- u/s.234E of the Act; respectively. The CIT(A) s lower appellate discussion to this effect, reads as under (extracted from AY.2017-18): 4. In the appeal, the main contention of the AR is that the provision to include late fee u/s.234E in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee u/s.234E in the intimation u/s. 200A, and the fees levied u/s. 234E is therefore clearly leviable. This issue has been decided by the Hon'ble ITAT, Cuttack in the case of TB and ID Hospital VS ITO in ITA Nos.323 to 332/CTK/2018 dated 27.08.2018, wherein it has been held that: 8. We on perusal of all the appeals under consideration find that the issue involved in the appeals i.e ITA Nos.323 to 331/CTK/2018 are covered by the above orders of the Tribunal as the amendment to Section 200(3) of the I.T. Act was made only with effect from June 1, 2015. Except for the Quarter-1 in the assessment year 2016-2017 (i.e.ITA No.332/CTK/2018), all the quarters i.e. Quarter 4 in the A. Y.2013-2014, for Quarters 1 to 4 in the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 444 to 447/H/18 dated 29.01.2019, that with regard to TDS returns filed after 01/06/2015, the fees levied u/s 234E is applicable . 5.2. Considering the facts, issues and circumstances of the instant case and respectfully following the decisions of the Hon'ble ITAT referred to supra, the appellant is liable to pay the late fee as levied for the assessment year 2017-18. Hence, the ground of appeal for the A.Y.2017-18 (24Q-Q3) is dismissed . 3. It is therefore clear that the Ld.CIT(A) has followed various case law to hold that the impugned statutory provision, very much applies for the relevant previous year 2017-18. We thus find no reason to interfere in the impugned levy of late fee u/s.234E of the Act. 4. Both the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
