9911796707
TMI Blog2024 (10) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... lenge is tabulated hereunder: ITA Nos. Name of assessee F Y CIT(A) order dated A O 's order dated AO's order under Section ITA No. 634/Del/2024 Dream Design and Display India Pvt. Ltd. 2012-13 15.12.2023 29.05.2014 200A/206CB ITA No. 635/Del/2024 -do- - d o - -do- - d o - - d o- ITA No. 636/Del/2024 -do- - d o - -do- - d o - - d o- ITA No. 637/Del/2024 -do- - d o - -do- - d o - - d o- ITA No. 638/Del/2024 -do- - d o - -do- - d o - - d o- ITA No. 639/Del/2024 -do- - d o - -do- - d o - - d o - 2. When the matter was called for hearing, none appeared for the assessee. Accordingly, the matter was proceeded ex-parte. 3. We have heard the submissions made on behalf of the Revenue and perused the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be raised only by virtue of amendment carried out in S. 200A by Finance Act 2015 w.e.f 1.6.2015 and prior to amendment, S. 200A of the Act does bear any reference to fee computed under S. 234E. The assessee contends that the amendment seeking to levy fee under S. 234E is penal in nature and would thus apply prospectively for the quarters ending after 1.6.2015 and not to earlier quarters. As a corollary, in cases of default committed towards belated filing of Quarterly statement prior to 01.06.2015, the extant law envisaged in S. 200A does not extend to trigger Section 234E to enable the AO to impose the impugned demand. On facts, the alleged default as stated in all the instant appeals relates to period prior to 01.06.2015 and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act deducting the tax. Prior to 01.06.2015, this provision did not contain any reference to adjustment of fee to be computed in accordance with provisions of Section 234E of the Act. This provision was made effective only from 01.06.2015. 9. In this backdrop, the question arises is, whether late fee can be imposed for default under Section 234E of the Act. There are many decisions covering the field. Some decisions are in favour of the assessee while others are against. The CIT(A) however has not adjudicated the issue on merits. 10. Having regard to contentious legal issue of applicability of S. 234E itself arising in these appeals, it cannot be ordinarily assumed that delay in filing the appeal before the CIT(A) by the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
