2019 (2) TMI 2074

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....essee : Shri Laxminiwas Sharma For the Revenue : Shri Phani Raju, DR ORDER Per Smt. P. Madhavi Devi, J.M. All are assessee's appeals for the A.Ys 2013-14 & 2014-15 respectively against the order u/s 200A and section 154 of the I.T. Act respectively. 2. All these appeals are filed against the order of the CIT (A) confirming the late fee levied by the AO u/s 234E of the I.T. Act. The ....

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.... may be raised on or before hearing of the appeal". 3. Having heard both the parties and having considered the material on record, we find that the CIT (A) has refused to condone the delay even though the assessee's case is covered in favour of the assessee on merits. We find that the machinery provision u/s 200A has come into force w.e.f. 1.6.2015 and in a number of cases, the Coordinate Bench....