2020 (11) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... SECTION 254(1)OF INCOME TAX ACT PER SAKTIJIT DEY, JUDICIAL MEMBER; 1. The aforesaid appeals arise out of a common order dated 04.06.2018 of ld. Commissioner of Income-Tax (Appeals) - 60, Mumbai [For short ld. CIT(A)]. 2. All these appeals have been filed belatedly with a delay of 255 days. The assessee has filed an application seeking condonation of delay supported by affidavit. On perusing su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. Departmental Representative. 5. We have heard the ld. Departmental Representative and perused the material available on record. Briefly the facts are, the assessee is stated to be a Government of Tamil Nadu undertaking dealing/selling handloom products of Tamil Nadu. It has various branches in India and one amongst them being in Mumbai. For different quarters of Financial Year 2012-13 to 2014-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1.06.2015, however, ld. CIT(A) did not find merit in such submissions. Relying upon some judicial precedents ld. CIT(A) upheld the levy of fee under section 234E of the Act. The reasoning on the basis of which ld. CIT(A) came to such conclusion is, since section 234E of the Act was in the statute much earlier, the amendment made to section 200A by inserting Clause-(1)(c) is only clarificatory in n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....taking note of the aforesaid factual position, different benches of the Tribunal consistently held that prior to 01.06.2015 provisions of section 200A of the Act did not contemplate levy of fee under section 234E of the Act. Therefore, it was held, even-though section 234E of the Act was in the statute prior to 01.06.2015, however, in absence of any enabling provision, no fee under section 234E of....