2019 (5) TMI 626

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.... For the Respondent : Shri S.S. Rana, CIT-DR. ORDER PER BENCH :- These appeals by the assessee for the assessment years 2013- 14 to 2015-16 are directed against the order of learned CIT(A)-41, New Delhi dated 21st July, 2017. 2. In all these appeals, common grounds have been raised. Therefore, we reproduce herein below grounds raised for assessment year 2013-14in ITA No.5463/Del/....

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....is against the facts of the case and bad in law." 3. At the time of hearing before us, the learned counsel for the assessee argued at length and he stated that the issue is squarely covered by the decision of ITAT, Delhi Bench in the case of J.D. Motor Finance Ltd. vide ITA No.2822/Del/2016. In this case, the ITAT held that the enabling provision under Section 200A of the Act for levy of penalt....

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....her stated that Hon'ble Gujarat High Court in the case of Rajesh Kourani Vs. Union of India - (2017) 83 taxmann.com 137 have held that Section 200A is a machinery provision providing mechanism for processing of statement of deduction of tax at source and for making adjustment. On the other hand, Section 234E is a charging provision creating charge for levy of fee for certain defaults in filing sta....