2015 (9) TMI 1428

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....ubstantive ground raised in this appeal challenges the lower appellate order confirming Assessing Officer's action in levying late filing fees of Rs. 27,446/-dated 15-2-2014 passed u/s. 154 r.w.s. 200A. The assessee files before us a copy of the tribunal's order in ITA No.90/ASR/2015 Sibia Healthcare Pvt. Ltd. v/s. DCIT decided on 9-6-2014 holding that section 234E levy not sustainable before 1-6-2015 as under:- "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 p....

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....essed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making 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....

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....t from the 1st day of June,2015, namely:- (c) the fee, if any, shall e computed in accordance with the provisions 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 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 1s....

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....nder section 234E was indeed beyond the scope 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. This 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 ena....