2019 (2) TMI 2074

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....or 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 learned CIT (A) dismissed the appeals on....

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....eard 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 of this Tribunal has held that the said machinery provisions have....