2019 (10) TMI 1253

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.... This is an appeal by the assessee against order, dated 21.10.2016, of learned CIT(A)-13, Mumbai, confirming levy of fee u/s 234E of the Act for the second quarter of F Y 2012-13. 2. Briefly, the facts are, while processing statements of TDS filed by the assessee for the F.Y. 2012-13, the Assessing Officer noticed that assessee had not filed some of the statements of TDS within the due dat....

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....s further noted that on earlier occasions also the assessee went unrepresented when the appeal was posted for hearing. Under these circumstances, we proceed to dispose of the present appeal exparte qua the assessee after hearing the learned DR and on the basis of material available on record. 5. We have heard the learned DR and perused the material on record. The basic premise on which the asse....

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....00A of the Act. Further, the aforesaid amendment to section 200A was made effective from 01.06.2015. Thus, admittedly, prior to the aforesaid amendment, the Assessing Officer had no authority in law to levy fee u/s. 234E while processing the statement of TDS u/s. 200A. Incidentally, in the facts of the present case, not only the period for which fee u/s. 234E has been levied is prior to 01.06.2015....