Tribunal rules in favor of Assessee, directs deletion of unjustified late fees under section 234E for AY 2015-16.

The Tribunal ruled in favor of the Assessee in appeals challenging the non-condonation of delay and the levy of late fees under section 234E for AY 2015-16. The Tribunal found the late fees unjustified for periods before 01/06/2015 and directed the Assessing Officer to delete them. The Assessee's appeals were allowed based on the Tribunal's decision.

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Issues Involved:
The judgment involves the non-acceptance of condonation of delay, the levy of late fees u/s 234E for AY 2015-16 (Quarter 4)(26Q), and the levy of late fees u/s 234E for AY 2015-16 (Quarter 4) (24Q).

Non-Acceptance of Condonation of Delay:
The Assessee filed appeals against orders of the Commissioner of Income Tax (Appeals) for various assessment years, contesting the non-condonation of delay in filing appeals and the failure to decide the issue on merits. The Assessee prayed for the delay to be condoned and the appeal to be heard. The Assessee argued that the delay was due to ignorance of TDS provisions and lack of proper advice. The Commissioner dismissed the appeal, stating that the delay cannot be condoned. The Tribunal found that the issue was whether late fee under section 234E could be levied for the relevant financial year. Relying on precedent, the Tribunal held in favor of the Assessee, stating that the late fee was not justified as it was prior to 01/06/2015, directing the Assessing Officer to delete the late fee.

Levy of Late Fees u/s 234E for AY 2015-16 (Quarter 4)(26Q):
The Assessee challenged the levy of late fees under section 234E for AY 2015-16 (Quarter 4)(26Q), arguing that the late fee was not justified as it was for a period prior to 01/06/2015. The Tribunal, following precedent and legal interpretation, ruled in favor of the Assessee, directing the Assessing Officer to delete the late fee as it was considered bad in law.

Levy of Late Fees u/s 234E for AY 2015-16 (Quarter 4) (24Q):
Similarly, the Assessee contested the levy of late fees under section 234E for AY 2015-16 (Quarter 4) (24Q), asserting that the late fee was not justified for the period prior to 01/06/2015. The Tribunal, consistent with its decision on related issues, held in favor of the Assessee, directing the deletion of the late fee by the Assessing Officer.

Conclusion:
The judgment addressed the issues of non-condonation of delay and the levy of late fees under section 234E for different assessment years. Relying on legal precedents and interpretation, the Tribunal ruled in favor of the Assessee, directing the deletion of late fees as they were considered invalid for the relevant periods. The appeals of the Assessee were allowed based on the Tribunal's findings.

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