2018 (7) TMI 1870

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....; The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-2 (Incharge) Madurai, in ITA No. 0156/2016-17 dated 14.12.2017 for assessment year 2013-14. 2. Shri G. Radhakrishnan, Proprietor of M/s. R.K. Industries, Sivakasi, the deductor of tax, the assessee, had paid the tax deducted at source within the due date on 05.04.2013 for the fourth quarter. Howeve....

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....d. CIT(A). The Ld. CIT(A) dismissed the appeal. Aggrieved against the order of the Ld. CIT(A), the assessee filed this appeal. 3. None was present for the assessee, however, it has filed a written submission, wherein, it has submitted that the E-TDS statement should be processed u/s. 200A(1)(C) which was inserted by the Finance Act, 2015 w.e.f. 01.06.2015 only. According to the provisions of se....

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.... also held that it is open to the Assessing Officer to pass a separate order u/s. 234E of the Act levying fee, provided the limitation for such a levy did not expire. Thus, the assessee submitted that the order passed by the officer dated 27.12.2016 is barred by limitation. Per contra, the DR supported the orders of the Ld. AO and the Ld. CIT(A). 4. We find merit in the submissions made by the ....