TaxTMI 
TaxTMI 
2018 (10) TMI 1774
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....e, a common order is passed for the sake of convenience. ITA No. 177/Hyd/2018 2. Brief facts of the case are that the AO levied late fee u/s 234E of Rs. 36,600/-. Against this, the assessee preferred an appeal before the CIT(A) with a delay of 1531 days and requested for condonation of delay on the ground that there was no legal remedy of appeal u/s 246A against the impugned order at the relevant point of time. The CIT(A) did not condone the delay and not admitted the appeal of the assessee by observing as under: "4. I have considered the submission made by the AR. From the submissions of the AR. I am constrained to note that the AR completely misconstrued and misunderstood the Issue with regard to maintainability of appeals ....
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....rovisions of section 200A of the Act, the TDS, CPC shall make adjustments for any arithmetical error in the statements or an incorrect claim apparent from any information in the statement and also the interest, if any shall be computed on the basis of the sums deductible as computed in the statement. However, there is no provision u/s 200A of the Act, for computation of the fee, if any in accordance with the provisions of section 234E of the Act, before insertion of sub-clause (c) to the statute by the Finance Act, 2015 w.e.f 1.6.2015. 4. Also the memorandum explaining the Finance bill categorically stated that there is no enabling provision in section 200A of the Act, for computation of fee u/s 234E of the Act, hence the Finance b....
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....s prior to 1.6.2015. 7. In the present case, the TD5 returns has been filed and processed by the TD5, CPC before 01.06.2015. Therefore, fee payable u/s.234E of the Act, cannot be levied while processing TDS statements u/s 200A of the Act in the present case also. Appellant request for deletion of Late fee of Rs. 36,600 levied u/s.234E of the Act." 4. Considered the rival submissions and perused the material on record. Before the CIT(A), the AR of the assessee requested for condonation of delay on the ground that there was no legal remedy of appeal u/s 246A against the impugned order at the relevant point of time. However, the CIT(A) rejected the submission of the assessee and did not condone the delay and did not admit the appea....
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....which are against the levy of late fee u/s 234E of the Act. 9. Considered the rival submissions and perused the material on record. We find that similar issue came up for consideration before the coordinate bench of this Tribunal (where both the Members are party) in the case of M/s Terra Infra Development Ltd., in ITA Nos. 1876 & 1875/Hyd/2017 vide order dated 03/10/2018. In the said case, the coordinate bench has observed as under: "4. We find that though the provisions for levy of fee in certain cases has been brought into the Statute book w.e.f. 1.7.2012, it has been brought under the purview of section 200A only w.e.f. 1.6.2015. Therefore, as rightly held by the Coordinate Bench in the case of M/s. Sonalac Paintings & Coati....