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TMI Blog2023 (6) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri. Sankar Ganesh K, Addl. CIT(DR), ITAT, Bengaluru. ORDER PER BENCH: These appeals at the instance of the assessee are directed against three orders of CIT(A) (all dated 17.03.2023), passed under section 250 of the Income Tax Act, 1961 (hereinafter called 'the Act'). The relevant Assessment Years are 2013-14 to 2015-16. 2. Common issues are raised in these appeals, hence the appeals were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. 3. Brief facts of the case are as follows: For Assessment Years 2013-14, 2014-15 and 2015-16, assessee filed TDS statement in Form No.24Q for quarter-4 belatedly. The Central Processing Centre (CPC), while processing the TDS statement under section 200A of the Act, levied late fee under section 234E of the Act. The details of the late fees under section 234E of the Act, interest and the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The learned AR submitted that the Revenue has not served any intimation under section 200A of the Act except the letter of the ITO intimating the outstanding demand. The learned AR relied on the various judicial pronouncements in support of his case that levy of late fees under section 234E of the Act is bad in law. 6. The learned DR supported the orders of the CIT(A). 7. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit is calculated from the orders passed under section 200A of the Act. In the interest of justice and equity, the CIT(A) ought to have decided the cases on merits instead of dismissing them in limine. 8. As regard the issue on merits, it is well settled now that the provisions of charging of late fees under section 234E of the Act was introduced w.e.f. 01.06.2015. The following judicial prono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22, Cochin Bench, Cochin. 9. In view of the above-mentioned judicial pronouncements, we hold that issue relating to charging of interest under section 234E of the Act is covered in favour of the assessee and we delete the late fee charges under section 234E of the Act, for the Assessment Years 2013-14 to 2015-16. It is ordered accordingly. 10. In the result, the appeals filed by the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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