TaxTMI 
TaxTMI 
2018 (6) TMI 272
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....are that the Ld. CIT(A) decided all the appeals together and noted that all the appeals are delayed appeals having delay of 686 to 860 days, The details of delay of each of these appeals are mentioned at page-2 of the impugned order. 3. The assessee submitted before the Ld. CIT(A) that after filing of the TDS returns of the above period, the assessee has not received any communication from AO TDS in respect of late fee imposed under section 234E neither any such communication came to the knowledge of the assessee prior to the notice of outstanding demand reference no.6926 of Rs. 2,88,870/- issued by DCIT (TDS), Gurgaon, requiring the reply by 06.02.2017. The assessee approached the notice issuing authority with the letter filed on 01.03.20....
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....sed by the appellant for filing return of each of the quarters in the years after the periods under reference and therefore the appellant could not claim that he had not used E-mail ID at which the orders were sent. The contention of the appellant with regard to the reasons for delay is therefore not acceptable. The sufficient cause for delay can be one which is beyond the control of the petitioner. The cause which can be avoided by due care and attention could not be a sufficient cause as held by the Hon'ble Supreme Court in the case of Ramlal V/s Rawa Coal Field Ltd. AIR 962 Supreme Court 361. Reference in this regard may be made to the case of K.G.N.M.M.W. Educational Research & Analysis Society v. Income-tax Officer, Jhalawar [ 2015 ] 5....
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....se to a question of law. Held : that specific reasons had been given by the Tribunal for refusal to Condone the delay in filing the appeal which were not only logical but reflected the conduct of the Department before the authorities in not producing the record inspite of seeking time. No question of law arose from the order." 2.1. Keeping in view the aforesaid facts and the case laws discussed above, the appellant's request for condonation of delay is rejected. 2.3. Moreover, demand raised u/s 234E is not appealable before CIT(A). Reference in this regard may be made to the decision of the Hon'ble High Court of Bombay in the case of Rashmikant Kundalia Vs Union of India 2015 (54) Taxman.com 200 (Bombay). In this order dated 06/02/....
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...., it has been held by the Hon'ble High Court of Gujarat in the case of Rajesh Kourani V/s Union of India (2017) 83 taxman.com 137 that section 200A is a machinery provision that provides for a mechanism for processing and computing besides others, fee payable u/s 234E for late filing of statement. It cannot override or overrule the charging provision like section 234E. In this case, the Hon'ble High Court had considered the various decisions of the Hon'ble ITATs as also the decision of the Hon'ble Karnataka High Court in the case of Fatheraj Singvi V/s Union of India (2016) 73 taxman.com 252. The Hon'ble High Court held that even in the absence of section 200A of the Act with the introductions of section 234E, it was always open for the rev....
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....e delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012.". 4.1. This provision provides for levy of fees where a person fails to deliver or cause to be deliver a statement within the time prescribed in Section 200(3) of the I.T. Act or provisio to subsection (3) of Section 206C of the I.T. Act. This provision is without prejudice to the provisions of the Act. Therefore, according to Section 234E of the I.T. Act, fee shall be leviable for default/late in furnishing statements as provided by Law. The assessee admittedly filed the TDS return/statements quarterly through online belatedly. The A.O, therefore, imposed late fees under section 234E of t....