2022 (8) TMI 571

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...., all dated 08.09.2021 and pertain to assessment years 2013-14 to 2015-16. 2. The assessee has also filed three stay applications seeking stay from recovery of outstanding disputed demand of Rs. 1,43,800/-, Rs.5,76,190/- and Rs.5,93,000/- for the assessment years 2013-14 to 2015-16 respectively. 3. At the outset, we find that there is a delay of 249 days in appeals filed by the assessee. The learned AR present for the assessee submitted that delay in filing of appeals is mainly due to lockdown imposed by the Govt. on account of spread of Covid-19 infections and in view of Hon'ble Supreme Court suo motu Writ Petition No.3 of 2020, if the period of delay is covered within the period specified in the order of the Apex Court , then same n....

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....ces of the case and is therefore unsustainable. 2. The Ld CIT(A) failed to consider the provisions contained in section 200A and its amendment w.e.f 01.06.2015 and confirmed the levy of penalty u/s 234E. 3. The Ld CIT(A) failed to consider the various judicial pronouncements on levy of penalty u/s 234E wherein it is held that the levy of penalty u/s 234E is only prospective and cannot be applied retrospectively." 7. At the time of hearing, we find that the issue involved in these appeals is squarely covered. Therefore, with the consent of the learned AR as well as learned DR, we proceed to take up the appeals itself for disposal and thus, three stay applications filed by the assessee have become infructuous and accordin....

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....ed filing of quarterly return filed by the tax deductor. The Assessing Officer started levying of late fee under section 234E of the Income Tax Act, 1961 while processing quarterly TDS return and started issuing intimation to the assessees. The issue has been challenged before various Courts by the assessees by writ and challenged the validity of provision of section 234E of the Act. In some cases, some Courts have granted stay of operation of intimation issued by the Department under section 200A of the Act. Therefore, on the basis of judgement of the Hon'ble High Court, the assessees have started challenging the intimation issued by the Assessing Officer before the ld. CIT(A). The ld. CIT(A) has rejected the arguments taken by the assesse....

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....ious Benches of the Tribunal and held that late fee under section 234E of the Act cannot be levied for the period prior to 01.06.2015, because, there was no enabling provision to levy such late fee. 10. In this case, for the AY 2013-14, the quarterly return filed by the assessee and order passed by the Assessing Officer are on or before 01.06.2015 and thus, there cannot be any late fees for filing return u/s.234E of the Act, and hence, addition made for the AY 2013-14 is deleted. For the AY 2014-15, the assessee has filed Form 26Q for 3rd quarter of FY 2013-14 after 01.06.2015 and the CPC (TDS) has processed the return filed by the assessee after 01.06.2015 and thus, late fees provided u/s.234E of the Act, can be levied and thus, late fe....