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TaxTMI 
TaxTMI 
TaxTMI 
2018 (6) TMI 543
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....these appeals together. 2. The common grievances in all these appeals are as follows:- "1.1 The order passed u/s 250 on 09-02-2018 for F.Y.2012-13 to 2014-15 relevant A.Y. 2013-14 to 2015-16 by Ld.CIT(A)-8, Ahmedabad upholding the validity of order u/s 200A and levy of fees of Rs.xxxxx/- u/s 234E of the Act is wholly illegal, unlawful and against the principles of natural justice. 1.2 The Ld. CIT(A) has grievously erred in law and or on facts in not considering fully and properly the submissions and evidences produced by the appellant with regard to the impugned fees of Rs.xxxxx/- levied u/s 234E. 2.1 The Ld. CIT(A) has grievously erred in law and on facts in confirming that levy of fees of Rs.xxxxx/- u/s 234E ....
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....ed a single provision in section 272A providing for penalty in case of default in filing the statements in terms of section 200 or proviso to section 206C. Such penalty was prescribed at the rate of Rs. 100 for every day during which the failure continued. With effect from 01.06.2012, three major changes were introduced in the Act. Section 234E as introduced for the first time to provide for charging of fee for late filing of the statements. Such fee would be levied at the rate of Rs. 200/- for every day of failure subject to the maximum amount of tax deductible or collectible as the case may be. Section 271H was also introduced for the first time for levying penalty for failure to furnish the statements. Such penalty would be in the range ....
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....r section 234E of the Act and by virtue of clause-d, adjust the said sum against the amount paid under the various provisions of the Act. 19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima-facie in nature. With effect from 01.06.2015, this provision specifically provides for computing the fee payable under section 234E of the Act. On the other hand, section 234E is a charging provision creating a charge for levying fee for certain defaults in filing the statements. Under no circumstances a machinery provision can override or overrule a charging provision. We ar....
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....y amendment, this adjustment was brought within the fold of section 200A of the Act. This would have one direct effect. An order passed under section 200A of the Act is rectifiable under section 154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification or appeal. Upon introduction of the recasted clause (c), this situation also would be obviated. Even prior to 01.06.2015, it was always open for the Revenue to calculate fee in terms of section 234E of the Act. The Karnataka H....
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....rring to various provisions concerning charging and computing capital gain observed that none of these provisions suggest that they include an asset in the acquisition of which no cost can be conceived. In such a case, the asset is sold and the consideration is brought to tax, what is charged is a capital value of the asset and not any profit or gain. This decision therefore would not apply in the present case." 5. As a matter of fact, in the statement of facts filed by the assessee, it has been clearly stated that the assessee on its own also accepts the fact that the matter is covered against the assessee by Hon'ble jurisdictional High Court's judgment and that the limited prayer of the assessee is to keep the matter pending till "Hon'....