2018 (8) TMI 915

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....peals)-17, Chennai, dated February 28, 2017 and pertain to the assessment years 2013-14, 2014-15 and 2015-16. 2. There was a delay of 211 days in filing the appeals in I. T. A. Nos. 238 to 241/Chennai/2018 by the assessee. The assessee has filed a petition for condonation of delay. We have heard the learned representative for the assessee and the learned Departmental representative. We find that there was sufficient cause for not filing the mentioned appeals before the stipulated time. Therefore, we condone the delay and admit the appeals. 3. The only issue arises for consideration in all these appeals is the levy of fee under section 234E of the Income-tax Act, 1961 (in short "the Act") when the statement was processed under section ....

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....ued before June 1, 2015, this Tribunal is of the considered opinion that the Assessing Officer has no jurisdiction to levy fee under section 234E of the Act. The amendment to section 200(3) of the Act was made only with effect from June 1, 2015. This fact was examined by this Tribunal in the case of Smt. G. Indhirani (supra). This Tribunal, after examining the facts of the case, has observed at paragraph 7 of its order, as follows (page 442 of 41 ITR (Trib): "7. The Assessing Officer cannot make any adjustment other than the one prescribed above in section 200A of the Act. By the Finance Act, 2015, with effect from June 1, 2015, Parliament amended section 200A by substituting sub-section (1) of clauses (c) to (e). For the purpose o....