2017 (12) TMI 1418

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....u/s 234E of the I.T.Act. 2. Assessee has every right to make, add, delete, modify or alter any grounds of appeal at the time of hearing." 2. Brief facts of the case are as under: Assessee had filed the TDS returns belatedly which was accepted by TIN. Subsequently DCIT, Centralised Processing Cell-TDS, levied late fee of Rs. 6000/- for delay of 105 days as per intimation under section 200 A of the Act, issued on 2/11/2014. 2.1. Aggrieved by the order passed by Ld. DCIT, assessee preferred appeal before Ld.CIT (A) wherein it was submitted that the statutory provision of section 200 A was inserted by finance act 2015 w.e.f. 01/06/15 which was not retrospective in nature and hence the TDS statements filed prior to 01/06/15 could not be le....

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.... by way of ground of appeal No.1 that whether any appeal is maintainable against the intimation issued under section 200A of the Act and / or order passed under section 154 r.w.s. 200A of the Act by Assessing Officer in charging the fees under section 234E of the Act. Both the learned Authorized Representatives have raised varied arguments in respect of said issue and the learned CITDR has referred to the order of CIT(A), who had held that no appeal is maintainable against the order of Assessing Officer passed while processing the TDS returns / statements and charging of fees under section 234E of the Act. Without going into various aspects of the issue, we make reference to the Memorandum explaining the Finance Bill, 2015, under which the ....

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....nt set of appeals on the surmise that first of all, no appeal is provided against the intimation issued under section 200A of the Act. Further, the CIT(A) has also decided the issue on merits and the assessee is in appeal before us on both these grounds. Vis-à-vis the first issue of maintainability of appeal against the intimation issued under section 200A of the Act, we hold that such intimation issued by the Assessing Officer after processing the TDS returns is appealable. The demand raised by way of charging of fees under section 234E of the Act is under section 156 of the Act and any demand raised under section 156 of the Act is appealable under section 246A(1)(a) and (c) of the Act. Accordingly, we reverse the findings of CIT(A)....