TaxTMI 
TaxTMI 
2023 (2) TMI 471
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....der:- "The present bunch of appeals have been preferred by the Assessee-Bank against the orders of the National Faceless Appeal Centre [hereinafter referred as the 'CIT(A)'] dated 25.10.2021 whereby the Ld. CIT(A) has dismissed the first appeals of the assessee against the respective orders of TDS CPS Centre ( central processing Centre) passed u/s 154 of the Act dated 20.02.2021. The Assessee-appellant through these appeals has agitated the levy of late filing fees u/s 234E of the Income Tax Act (hereinafter referred to as 'the Act')along with interest thereupon levied u/s 220(2) of the Act. For the purpose of narration of facts, assessee's appeal ITA No.34/Pat/2022 is taken as the lead case. 2. The brief facts of the case are that the ....
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...., the Hon'ble High Court has held that the amendment in section 200A by way of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising a demand in respect of levy of fees u/s 234E of the Act. The Hon'ble Karnataka High Court in this respect observed that when the statute confers no express power u/s 200A before 01.06.2015 on the authority either to compute any fees u/s 234E or to raise demand in this respect while processing return u/s 200A, the demand for the period prior to 01.06.2015, raised in an intimation u/s 200A, could not be sustained. The ld. counsel, in t....
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....ct relating to all the appeals pertained to the year 2015, some are of the date prior to 01.06.2015 and some are even of after 01.06.2015. The assessee has not filed any appeal against the said original orders/intimations passed u/s 200A of the Act. The assessee in the year 2021 filed correction TDS statement/request to get the details of the exact amount due including the up-to-date due interest on the late filing fees as levied vide original order of 2015. In response to the said request of the assessee, the Central Processing Centre issued impugned order u/s 154 of the Act showing the exact amount due towards assessee as directed vide original order/intimation passed u/s 200A dated 17.04.2015. It is pertinent to mention here that neither....
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....e, in this respect, can agitate only if the assessee is aggrieved by the aforesaid calculation given by the Assessing Officer. The assessee in the process of requesting and taking calculation of interest due cannot be said to have acquired any cause of action or right to challenge the original order dated 27.04.2015 passed u/s 200A of the Act. The assessee has not pointed out as to what mistake has occurred in the order passed u/s 154 of the Act as compared to the original order dated 27.04.2015 passed u/s 200A of the Act. In fact, no mistake apparent on record, has been alleged in the said order by the assessee itself in its correction statement/request. 7. The ld. counsel for the assessee, though, has relied upon certain decisions of th....
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....m the date of impugned order dated 20.02.2021 till the receipt of this order will not be counted for the purpose counting the limitation period, if the assessee chooses to file the appeal against the original order dated 17.04.2015. Rest of the delay period, the assessee will have to explain as per law. Similar directions will apply to all the captioned appeals. Since, all the facts and circumstances involved in all the appeals are identical; hence, we do not find any merit in these appeals of the assessee. The same are accordingly hereby dismissed subject to our observations made above. 8. In the result, the all the appeals of the assessee stand dismissed". 2. Apart from the above, we have inde pendently gone through the record carefu....