2023 (5) TMI 406

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....Assessee : Shri Sarvesh Khandelwal For the Revenue : Shri Ramnath P, Murkunde ORDER PER BENCH ; The present bunch appeals by different assessees are assailed against respective orders of Commissioner of Income Tax (Appeals) [for short "CIT(A)"] passed u/s 250 of the Income-tax Act, 1961 [for short "the Act"], which ascended out of respective orders of intimation processed by the ITO (T....

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....ty is not according to framework of the Act. The penalty so levied shall be deleted. The appellant shall be granted just and proper relief.. 2. The appellant prays to be allowed to add, amend, modify, rectify, delete and raise any grounds of appeal at the time of hearing." 5. Having laid the grounds, the succinctly stated facts of the case are; the appellant assessee failed to deliver ....

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....liver or furnish a statement u/s 200(3) of the Act within the due date prescribed therein and in the event of default, is exposed to section 234E of the Act. Although the levy of fees u/s 234E of the Act for delay in furnishing statement has been brought into statute w.e.f. 1st July, 2012, the enabling provision of section 200A(1)(c) authorising such levy came into force w.e.f. 1st June, 2015 by F....

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....he above tabulation that, in respect of any assessment year the levy of fees for delayed filing of TDS statement can only be permissible where such statement is filed after 31st May, 2015. 9. Undisputedly, in the present case, the regular TDS statement was first filed much before aforestated deadline of 31st May 2015, however the Ld. AO processed the statement and unlawfully levied the fees u/s....