TMI Blog2018 (11) TMI 1931X X X X Extracts X X X X X X X X Extracts X X X X ..... /06/2015. Therefore, we set aside the orders of CIT(A) and direct the ACIT CPC TDS to delete the fees levied u/s 234E. Decided in favour of assessee. - ITA No : 2155 to 2159/H/17, 2160 to 2163/H/17, 2164 to 2167/H/17 - - - Dated:- 29-11-2018 - SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER For the Assessee : Shri M. Chandramouleswara Rao For the Revenue : Shri Nilanjan Dey ORDER PER BENCH: All these appeals filed by different assessees are directed against the orders of CIT(A) 8, Hyderabad, all dated, 31/08/2017 for AYs 2013-14 to 2015-16. As identical issue is involved in these appeals, the same were clubbed and heard together and, therefore, a common order is passed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee preferred appeals before us raising the following grounds of appeal, which are common in all the appeals under consideration, except the quantum of levy: 1. The Orders of ld. Commissioner of Income Tax (Appeals) - 8 is bad in law and against all cannons of equity and natural justice. 2. The ld. Commissioner of Income Tax (Appeals) further erred in confirming the demand of Rs.43,320/-( i.e. 200/- per day) representing 'late filing levy' u/s 234E raised by the ACIT, CPC TDS. 3. Any other ground of appeal that may be urged at the time of hearing. 7. Considered the rival submissions and perused the material on record. We find that similar issue came up for consideration before the coordinate bench of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Karnataka High Court held that levy of fees u/s 234E while processing returns, TDS u/s 200A prior to 01.06.2015 was without any authority of law. With two divergent view of the Hon'ble High Courts on the issue and in the absence of any decision by the jurisdictional High Court, we concur with the learned Counsel for the assessee that as per the well accepted rule of construction, if two reasonable constructions of a statute are possible the construction which favours the assessee must be adopted. In view of the same, respectfully following the decision of the Karnataka High Court in the case of Fatheraj Singhvi (Supra), we hold that the fees levied in all the present cases u/s 234E prior to 01.06.2015 in the intimations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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