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<h1>Appeals Dismissed on Late Fees Under Section 234E</h1> <h3>Shri Sanjay Kumar Dwivedi & N.P. Mishra Infrastructures Private Limited Versus Dy. Commr. of Income Tax Officer</h3> Shri Sanjay Kumar Dwivedi & N.P. Mishra Infrastructures Private Limited Versus Dy. Commr. of Income Tax Officer - TMI Issues involved:Appeals challenging orders of CIT(A) - Contrary to facts, late fees under section 234E confirmed, dismissal based on surmises, validity of late fees under section 234E, responsibility under sections 204 and 285, constitutionality of late fees under section 234E.Analysis:The appeals before the Appellate Tribunal ITAT Indore arose from orders of the CIT(A)-II, Indore, dated 13.6.2014, with common grounds raised by the assesses. The primary contentions included challenges to the CIT(A)'s orders as being contrary to facts, confirmation of late fees under section 234E, dismissal based on surmises, and the validity of the late fees under section 234E. Additionally, the assesses argued that the order under section 200A did not permit the levy of late fees under section 234E, questioning its validity and legality. They also contended that the provisions of sections 204 and 285 did not cover section 234E, thus seeking to quash the order. Furthermore, they raised the issue of the constitutionality of the late fees under section 234E, arguing that the deductor was already penalized by interest under section 201(1A).Upon hearing both parties and considering a previous similar appeal, the Tribunal held that the levy of fees under section 234E was not appealable before the CIT(A). Relying on the precedent, the Tribunal concluded that the appeals by the assesses were not maintainable and subsequently dismissed them. The decision was pronounced in an open court on 11th June 2015, ultimately resulting in the dismissal of the assesses' appeals challenging the orders of the CIT(A)-II, Indore.