TaxTMI 
TaxTMI 
TaxTMI 
2023 (7) TMI 987
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....4 by the Income Tax Officer towards late fees charged under section 234E of Rs. 652690 by the CPC for the various quarterly TDS return filed for the period prior to 01/06/2015, spanning over two different financial years 2013-14 and 2014-15, on the grounds that "the appellant has filed a single appeal for several intimations pertaining to three different financial years on the basis of a letter issued by the ITO in response to a rectification petition addressed to an authority which was not the competent authority to rectify the intimation", without appreciating the fact that only one appeal can be filed against a single rectification order. 2. The Learned Commissioner of Income Tax (Appeals) dismissed the appeal filed by the assessee, ag....
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....me Tax Officer had the Jurisdiction to pass the Rectification Order and had merely clarified that cancellation of demand u/s 234E was not in his purview. 4. The Learned Income Tax Officer has not allowed the rectification filed under section 154 against late fees charged under section 234E of Rs. 652690/- by the CPC for the TDS return filed for the period prior to 01/06/2015 on the ground that the same does not come under the purview of the Learned Income Tax Officer. Section 200A(1)(c) enabling the Assessing Officer to determine the fee under section 234E was brought into effect from 01-06-2015 and was held to be prospective. Hence, no computation of fee for demand or intimation for fee under section 234E could be made for TDS deducted f....
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....n application on 06/06/2019 before the ITO (A.O) pointing out that no demand u/s 234E could have been raised in the said manner prior to 01/06/2015. The said application for rectification filed by the assessee has been dismissed on the ground that the power of rectification is not coming under the purview of the A.O. Aggrieved by the dismissal of the rectification application, the assessee filed an appeal before the CIT(A). The CIT(A) vide order dated 24/12/2021, without deciding the Appeal on merit, dismissed the Appeal filed by the assessee on the ground that each intimation u/s 200-A passed by the CPC, had a separate cause of action, therefore, the assessee cannot maintain a single appeal for several intimations pertaining to three diffe....
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....es and perused the material available on record. The assessee filed TDS returns belatedly for the various quarters in the Financial Year 2013-14 and 2014-15 and the CPC, Bangalore, issued intimations charging late fee u/s 234E of the Act for each quarters, but the assessee filed single rectification application vide letter dated 06/06/2019 contending that no demand u/s 234E could have been issued prior to 01/06/2015. In our opinion, since the intimations have been issued separately for each quarters, the assessee should have filed the separate applications for rectifying each intimations. 7. Further, it is found that the said rectification application dated 06/06/2019 has been declined to be entertained by the A.O. on the ground that the s....
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....und or otherwise increasing the liability of the assessee 18[or the deductor], shall not be made under this section unless the authority concerned has given notice to the assessee 18[or the deductor] of its intention so to do and has allowed the assessee 18[or the deductor] a reasonable opportunity of being heard. (4) Where an amendment is made under this section, an order shall be passed in writing by the income-tax authority concerned. 23[(5) Where any such amendment has the effect of reducing the assessment or otherwise reducing the liability of the assessee or the deductor, the Assessing Officer shall make any refund which may be due to such assessee or the deductor.] (6) Where any such amendment has the effect of enhancing the as....
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....Commissioners of Income- tax, (c) Directors of Income- tax or, Commissioners of Income- tax or Commissioners of Income-tax (Appeals), (cc) 3 Additional Directors of Income- tax or Additional Commissioners of Income- tax or Additional Commissioners of income- tax (Appeals),] (d) Deputy Directors of Income- tax or Deputy Commissioners of Income- tax or Deputy Commissioners of Income- tax (Appeals), (e) Assistant Directors of Income- tax or Assistant Commissioners of Income- tax, (f) Income- tax Officers, (g) Tax Recovery Officers, (h) Inspectors of Income- tax." 8. A combined reading of provisions of Section 154 and the Section 116 of the Act, which specifically includes the Assessee's jurisdictional A.O. for the sake of Sectio....