2019 (11) TMI 1407

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.... a common order dated 30.06.2017 passed by CIT(A)-3, Nashik for A.Ys. 2013-14 to 2015-16. 2. Shri Kishore Phadke, Ld.A.R. submits that the assessee raised additional ground of appeal and prayed to take up the same as preliminary issue. Ld. D.R. Shri Pankaj Garg, reported no objection in taking up additional ground raised by the assessee as preliminary issue. 3. We find the assessee raised simila....

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..... According to ACIT(TDS-CPC), the assessee should have filed TDS Quarterly Statement on 15.05.2013 and accordingly imposed late fee u/s 234E of the Act. The CIT(A) confirmed the late fee in respect of 24Q-Q4. 7. The contention of Shri Kishore Phadke, the Ld.A.R. is that AO has no jurisdiction to charge late fee u/s 234E of the Act for the reason that there was no enabling procedure for computatio....

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....t case, the assessee filed TDS statements belatedly after 01.06.2015 and the ACIT, (CPS-TDS) charged late fee u/s 234E of the Act after 01.06.2015. The Ld. D.R. did not controvert the same. 8. Heard both sides and perused the material available on record. We find the issue raised in the present appeal is similar to the issue raised by the Co-ordinate Bench of the Tribunal in the case of Medical S....