2019 (2) TMI 2074

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Revenue : Shri Phani Raju, DR ORDER Per Smt. P. Madhavi Devi, J.M. All are assessee's appeals for the A.Ys 2013-14 & 2014-15 respectively against the order u/s 200A and section 154 of the I.T. Act respectively. 2. All these appeals are filed against the order of the CIT (A) confirming the late fee levied by the AO u/s 234E of the I.T. Act. The learned CIT (A) dismissed the appeals o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heard both the parties and having considered the material on record, we find that the CIT (A) has refused to condone the delay even though the assessee's case is covered in favour of the assessee on merits. We find that the machinery provision u/s 200A has come into force w.e.f. 1.6.2015 and in a number of cases, the Coordinate Bench of this Tribunal has held that the said machinery provisions hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. Respectfully following the same, we hold that the late fee is not leviable in the period prior to 1.6.2015 and therefore, the issue is covered in favour of the assessee on the legal issue, we are inclined to condone the delay before the CIT (A) and hold the orders as void. 5. In the result, assessee's appeals are allowed. Order pronounced in the Open Court on 15th February, 2019.
Case la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X