TaxTMI 
TaxTMI 
2017 (5) TMI 920
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....se and without assigning any reason. 2. That the authorities below did not appreciate that intimation u/s 200A of the IT Act, 1961, is not legal and is nonest in the eyes of law as the law stood prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees u/s 234E. The Ld. CIT(A) did not appreciate that on the basis of provisions of section 234E, such a levy could not be effected in the course of intimation u/s 200A prior to 01/06/2015. As such, the order itself passed by the Assessing Officer is illegal, invalid, void abinitio and the same is liable to be cancelled. Similarly, the worthy CIT(A) has grossly erred in confirming the order of the Assessing Officer. 3. Any other ground of appeal which may be urged at the time of hearing of the appeal". 3. It is apparent from the record that there is a delay of 63 days in filing instant appeals and at the time of filing of appeal, no applications have been filed by the assessee. At this stage, one application for condonation of delay has been filed in the name of Ld. Counsel signed by Ld. Counsel and in the application it is submitted that admittedly there is delay of 63 days i....
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....e assessee is relied upon the order of Co-ordination Bench of ITAT, Amritsar passed in 'Sibia Health Care Private Ltd.' In ITA No. 90/(Asr) 2015, which has been further followed by Amritsar Bench in various case. 8. On the other hand, the Ld. DR heavily relied upon the order passed by the authorities below. 9. We have gone through with the facts and circumstances and also rival submissions of the parties, we feel it appropriate to reproduce the operative part of the order passed by the Co-ordination Bench in the aforesaid case of Sibia Health Care Private Ltd.(supra). "4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the reports about the decisions of various Hon'ble High Courts, including Hon'ble Kerala High Court, in the case of Narath Mapila LP School Vs Union of India [WP (C) 31498/2013(J)], Hon'ble Karanataka High Court in the case of Adithya Bizor P Solutions Vs Union of India [WP No. 6918- 6938/2014(T-IT), Hon'ble Rajasthan High Court in the case of Om Prakash Dhoot Vs ....
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....ch statement shall be processed 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 to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (c); and (e) the amount of refund due to the deductor in pursuance of the determination under clause (c) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation : For the purposes of this ....
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....ntimation under section 200A, we have to be guided by the limited mandate of Section 200A, which, at the relevant point of time, permitted computation of amount I.T.A. No.90 /Asr/2015 Assessment year 2013-14 Page 6 of 7 recoverable from, or payable to, the tax deductor after making the following adjustments: (a). after making adjustment on account of "arithmetical errors" and "incorrect claims apparent from any information in he statement" - -Section 200A(1)(a) (b). after making adjustment for 'interest, if any, computed on the basis of sums deductible as computed in the statement". - -Section 200A(1)(b) 9. No other adjustments in the amount refundable to, or recoverable from, the tax deductor, were permissible in accordance with the law as it existed at that point of time. 10. In view of the above discussions, in our considered view, the adjustment in respect of levy of fees under 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 ....