TaxTMI 
TaxTMI 
2022 (5) TMI 1563
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....ct, if there is a delay in filing statement of TDS within the prescribed time then the person responsible for making payment and filing return of TDS is liable to pay by way of fee a sum of Rs.200/- per day during which the failure continues. Section 234E of the Act inserted by the Finance Act, 2012 w.e.f. 1.7.2012. reads as follows:- "Fee for default in furnishing statements. 234E. (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, a sum of two hundred rupees for every day during which the failure continues. (2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be. (3) The amount of fee referred to in sub-section (1) shall be paid before delivering or causing to be delivered a statement in accordance with sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred to in sub-section (3....
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.... of the same or some other item in such statement; (ii) in respect of rate of deduction of tax at source, where such rate is not in accordance with the provisions of this Act. (2) For the purposes of processing of statements under sub-section (1), the Board may make a scheme for centralised processing of statements of tax deducted at source to expeditiously determine the tax payable by, or the refund due to, the deductor as required under the said subsection." 4. Clause (c) to (f) of section 200A(1) was substituted by the Finance Act, 2015 w.e.f. 1.6.2015. The Assessee contended that AO could levy fee u/s. 234E of the Act while processing a return of TDS filed u/s. 200(3) of the Act only by virtue of the provisions of Sec. 200A(1)(c), (d) & (f) of the Act and those provisions came into force only from 1.6.2015 and therefore the authority issuing intimation u/s. 200A of the Act while processing return of TDS filed u/s. 200(3) of the Act, could not levy fee u/s. 234E of the Act in respect of statement of TDS filed prior to 1.6.2015. The Assessee, thus, challenged the validity of charging of fee u/s. 234E of the Act. The Assessee relied on the decision of the Hon'ble High Court o....
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....pellant has failed to submit any evidence in support of it's claim and has also failed to provide any reason for no submission of the evidence, there is no other option but to assume that the claim made by the appellant is incorrect. Thus, the appellant has failed to establish that there was reasonable cause for the delay in filing of the appeal with an inordinate delay of 2055 days." 8. The CIT(A) made reference to several decisions for the proposition that each day's delay has to be explained. Thereafter, the CIT(A) concluded that the Assessee did not establish that there was sufficient cause for the delay in filing the appeals. Accordingly, the appeals of the Assessee were dismissed by the CIT(A). 9. Aggrieved by the order of the CIT(A), the Assessee has preferred the present appeals before the Tribunal. In ground No.2 raised by the Assessee before the Tribunal, the Assessee has submitted that it was unable to respond to the notices due to Covid pandemic and no staff were attending to the office work. It is therefore been contended that there is a reasonable cause for non-attendance before the CIT(A) and therefore action of the CIT(A) in proceeding to decide the appeal ex....
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....cerns on the difficulty of preserving EVMs and election papers indefinitely. The Apex Court on 9 September 2021 held that it would consider recalling the suo motu order with respect to all cases, and not just the election petitions. Accordingly, the Apex Court on 23 September 2021 recalled the limitation extension w.e.f. 2 October 2021. However, the Apex Court was mindful in stating that the recall order was subject to the uncertainties pertaining to the third wave of Covid-19 pandemic. As India witnessed a sharp rise in the Covid-19 cases in January 2022, the Hon'ble Supreme Court decided to restore the limitation extension. As per the order of the Apex Court dated 10 January 2022, the period from 15 March 2020 to 28 February 2022 would stand excluded for the purpose of limitation. The Hon'ble Supreme Court of India passed the following directions while deciding a miscellaneous application filed by the SCAORA: * The order dated 23.03.2020 is restored and in continuation of the subsequent orders dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribe....