TaxTMI 
TaxTMI 
2017 (11) TMI 323
X X X X Extracts X X X X
X X X X Extracts X X X X
....these three appeals; therefore, these were heard together and are being disposed of by this consolidated order for the sake of convenience. For the facility of reference, we take ITA No. 2372/Ahd/2016 for AY 2014-15 as the lead case. 2. In ITA No.2372/Ahd/2016, the assessee has raised following grounds:- 1. The learned Commissioner of Income Tax (Appeals) has erred in dismissing the appeal for alleged late filing of appeal only on the basis of assumptions and presumptions and not accepting the reasons assigned hence the same should be cancelled. 2. The learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Dy. Comm. of Income Tax, Centralized Processing Cell- TDS, Ghaziabad, U.P. in passing an order u/s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ere was a reasonable cause for such delay in filing the appeals before him as the communication, i.e. intimation u/s 200A of the Act, was sent through electronic media and the assessee came to know about the order only on 28.09.2015 and, therefore, the same date has been shown by him as date of service of order. 4. Having perused the reasoning put forward by the assessee as also bearing in mind entirety of the case, we are convinced that the assessee was prohibited by reasonable cause from filing the appeal within the stipulated time before the ld. CIT(A) and the CIT(A) was not justified in summarily dismissing the appeal. 5. On merits of the case, learned Counsel for the assessee pointed out that similar issue arose before the Tribunal i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of these decisions were not produced before us. However, as admittedly there are no orders from the Hon'ble Courts above 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 theFinance 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble 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 200and 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, hi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 statement and issuance of intimation under section 200A in res....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lable 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 levy could be effected. As intimation under section 200A, raising a demand or directing a ....