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TMI Blog2023 (2) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... see against the respective orders of TDS CPS Centre ( central processing Centre) passed u/s 154 of the Act of various dates. The Assessee-appellant through these appeals has agitated the levy of late filing fees u/s 234E of the Income Tax Act (hereinafter referred to as 'the Act')along with interest thereupon levied u/s 220(2) of the Act. For the purpose of narration of facts, assessee's appeal ITA No.348/Pat/2022 is taken as the lead case. 2. The brief facts of the case are that the assessee/appellant is a branch of Dakshin Bihar Gramin Bank, a Regional Rural Bank (RRB). The assessee deducted tax at source (TDS) in respect of certain payments. As per the provisions of section 200(3) of the Act read with Rule 31A of the Income Tax Rules 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of section 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. The Hon'ble Karnataka High Court in this respect observed that when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained. The ld. counsel, in this respect, has also placed reliance on the decision of the Kerala High Court in the case "M/s Sarala Memorial Hospital vs. Union OF India" in WP(C) No.37775 of 2018 decided on 18.12.2018 and further upon the various decisions of the co-ordinate Benches of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of appeals having 150 appeals in ITA Nos. 191/Pat/2022 & others was pronounced on 30.01.2023. We note that the co-ordinate benches have passed the orders deciding these bunches of appeals against the assessee. For the sake of convenience and ready reference, we reproduce hereunder, the operative part of the decision in ITA Nos. 34/Pat/2022 & others: "6. We have heard the rival contentions and gone through the record. Without going into the merits of the controversy, it is noticed that the appellantassessee, in these appeals, has not challenged the original orders passed u/s 200A of the Act, which in the lead case (ITA No. 34/Pat/2022) is dated 17.04.2015. Admittedly, the original orders/intimations passed u/s 200A of the Act relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the limitation period of four years, nor any grievance was raised by the assessee in the said correction request in respect of the validity of levy of late filing fee u/s 234E along with interest u/s 220 of the Act. Merely because, the Assessing Officer while accepting the request of the assessee in giving details of the up-to-date due late filing fee along with interest, that, in any way, cannot be said to be the rectification or amendment of the original order of 2015, nor any prejudiced can be said to have been caused to the assessee. Merely, giving the statement of the exact amount due to the assessee, that too, at the request of the assessee, is just the calculation provided by the Assessing Officer and the assessee, in this res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-date calculation of the demand. In view of this, there is no merit in the appeal of the assessee. At this stage the Ld. Counsel for the assessee submits that the original intimation/order passed u/s 200A was not served/available to the assessee and that the assessee wants to assail the original orders of 2015 and that for the said purpose, the delay caused in filing the said appeals may be condoned. We are not convinced with the above submission of the Ld. Counsel. The assessee will have to explain the cause of delay in the application/hearing in respect of the appeals, if any, the assessee is contemplating to file. However, it is directed that the time consumed by the assessee in prosecuting the present litigation i.e. from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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