2016 (9) TMI 1442

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.... No.378(Asr)/2015, for the assessment year 2012-13 has raised the following grounds of appeal which are common in other appeal: "1. That the ld. CIT(A), Bathinda has erred in confirming the processing fee charged u/s 200A read with section 234E before 1.6.15. 2. That the ld. CIT(A), Bathinda has erred in law in dismissing the ground of appellant as section 200A does not permit the DCIT Ghaziabad for charging processing fee. 3. That the case of the appellant has been settled in the case of Sibia Health Care Private Ltd. vide appeal no. 90 dated 9.6.15. 4. That the appellant has the right to add or delete any ground or grounds of appeal at the time of hearing. 5. That the proceeding fee charged may be deleted." 3. Vide intim....

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....but with the date of filing of the said statement; that therefore, the charge of late filing is separate and not an adjustment u/s 200A of the Act; that it is considered that if the stationery of the intimation has been used by the CPC to expeditiously communicate the automatic charge of late fee to the deductor; that this proposition is strengthened by the trite law that if a authority for enforcement of notices under section 234E of the Act. The ld. CIT(A), thus, held that there was no cause for interference in the levy under question. 5. Aggrieved, the assessee is in further appeal before us. 6. None appeared on behalf of the assessee. However, the assessee has filed written submissions, stating, that the matter is covered in its f....