TaxTMI 
TaxTMI 
2015 (12) TMI 1027
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....ll these appeals pertain to the same assessee and the issues raised in all these appeals is common, these were heard together and are being disposed of by this common order for the sake of convenience. 2. Ground raised in ITA No.2689/Ahd/2015 for Asst. Year 2013-14 is as follows :- 1. In his order, the ld. AO has erred in law by levying late filing fees of Rs. 13,000 u/s 234E even though the order u/s 200A has been passed before 01/06/2015. We rely on the case of Sibia Healthcare Pvt. Ltd. u/s DCIT (TDS), passed by Hon'ble Amritsar ITAT on 09/06/2015 vide ITA No.90/ASR/2015. 2. Any other grounds of appeal shall be submitted at the time of hearing. 3. The effective ground of appeal is against levy of fee of Rs. 13,000....
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....hmedabad Tribunal vide its order dated 3rd September, 2015. He placed on record copies of orders of the Tribunal and he submitted that the issue raised in the appeals be decided in view of the decisions of the Tribunal. 6. On the other hand, the ld. Departmental Representative relied on the orders of lower authorities but could not controvert the submissions of ld. Authorised Representative. 7. We have heard the rival submissions and carefully gone through the material placed on record. We find that in the cases of Lions Club of North Surat Charitable Trust vs. ITO in ITA Nos.3274, 3275 & 3276/Ahd/2014 for Asst. Year 2013-14, the coordinate Bench has decided an identical issue vide its order dated 3rd September, 2015 by following the ....
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....ove retraining us from our adjudication on merits in respect of the issues in this appeal, and as, in our humble understanding, this appeal requires adjudication on a very short legal issue, within a narrow compass of material facts, we are proceeding to dispose of this appeal on merits. 5. We may produce, for ready reference, section 234E of the Act, which was inserted by the Finance Act 2012 and was brought into effect from 1st July 2012. This statutory provision is as follows: 234E. Fee for defaults in furnishing statements (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the p....
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.... the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of amount computed under clause (b) against any amount paid under section 200 and section 201, and any amount paid otherwise by way of tax or interest; (d) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and....
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....sions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor. 8. In effect thus, post 1st June 2015, in the course of processing of a TDS stateme....
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....e of permissible adjustments contemplated under section 200A. This intimation is an appealable order under section 246A(a), and, therefore, the CIT(A) ought to have examined legality of the adjustment made under this intimation in the light of the scope of the section 200A. Learned CIT(A) has not done so. He has justified the levy of fees on the basis of the provisions of Section 234E. That is not the issue here. The issue is whether such a levy could be effected in the course of intimation under section 200A. The answer is clearly in negative. No other provision enabling a demand in respect of this levy has been pointed out to us and it is thus an admitted position that in the absence of the enabling provision under section 200A, no such l....