2023 (5) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urkunde ORDER PER BENCH : This batch of 12 appeals arise from different orders passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi on 23-01-2023 and 21-02-2023 dismissing all the appeals at the threshold on account of delay in filing the first appeals ranging from minimum of 1973 days to maximum of 2881 days. 2. The moot point is as to whether such a long delay deserv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on'ble High Court. In further appeal, condoning the delay, the Hon'ble Supreme Court in Anil Kumar Nehru vs. ACIT (2018) 103 CCH 0231 ISCC, held that : `It is a matter of record that on the identical issue raised by the appellant in respect of earlier assessment, the appeal is pending before the High Court. In these circumstances, the High Court should not have taken such a technical view of dismi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the ld. CIT(A). 5. The issue raised in all these appeals is charging of interest u/s.234E in respect of above mentioned Quarters of the assessment years. 6. Briefly stated, the facts of the case are that the assessee is engaged in the business of manufacture and sale of Thermowares. The TDS returns for the respective quarters were filed belatedly. Based on that, the Assessing Officer (AO) l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... inserted by the Finance Act, 2015 w.e.f. 01-06-2015 providing for the levy of fee u/s.234E of the Act. In that view of the matter, such fee u/s.234E can be levied only for the default committed after 01-06-2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee....