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TMI Blog2019 (12) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai dated 28.08.2017 & 12.07.2018 relevant to the A.Ys. 2014-15 & 2015-16, which in turn arises from the respective intimations received from the ACIT, Central Processing Cell-TDS, Ghaziabad under Sec.200A of the Income Tax Act, 1961 (for short 'Act') dated 11.08.2015. Since the common question of law and facts are involved in all these appeals, therefore, all appeals are being taken up together for adjudication. 2. First we shall take up the appeal of the assessee for the A.Y. 2014-15 in which the assessee has taken the following grounds.:- "I. That The Ld. Assessing officer (TDS-CPC) erred in levying and CIT(A) erred in confirming levy of late fee u/s 234E of Rs. 16,360/- by way of processing TDS statement U/s 200A of the Act agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied late filing fees u/s 234E of Rs. 16,360/- and also interest on late payment u/s 201 of Rs. 1,977/-. Aggrieved by this order of the AO, the assessee filed an appeal before the CIT(A) who also dismissed the appeal of the assessee, therefore, the assessee has filed the present before us. 4. We have heard the arguments advanced by the Ld. Representative of the parties and perused the record. The Ld. Representative of the assessee has argued that according to Section 200A of the Act which unable the AO to charge fee u/s 234E of the Act was prospectively made effective w.e.f. 01.06.2015, therefore, no fee u/s 234E could have been levied for the assessment years prior to 01.06.2015. In support of this contentions the Ld. Representative of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before us is also covered by an order of the ITAT, Amritsar in the case of Tata Rice Mills Vs. ACIT (CPC), TDS Ghaziabad (ITA No. 395/ASR/2016; dated 25.10.2017. In the aforementioned case, it was observed by the Tribunal that the assessee had filed its statement of tax deduction at source for the "second quarter‟ relevant to Financial year 2014- 15 on 19th June, 2015, which was thereafter processed on 23.06.2015 by the ACITTDS, CPC and a late fee under Sec. 234E of Rs. 49,400/- was charged in the intimation issued under Sec. 200A of the I.T. Act. It was observed by the Tribunal that as the amendment made under Sec.200A was effective from 01.06.2015 and applicable prospectively, hence no computation of fee under Sec.234E could be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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