2024 (3) TMI 685

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....-15, 2015-16 and 2013-14 respectively. A chart of details of the appeals is provided by Ld. AR and same is reproduced here below: 2. Heard and perused the record. 3. On hearing Ld. Representatives, it came up that in ITA No.878/Del/2023 the Ld.CIT(A) has passed the order on merits holding that the late fee has been rightly levied u/s 234E r.w.s. 200A of the Income Tax Act, 1961. However, in regard to remaining appeals the Ld.CIT(A) has not gone on merits and has primarily dismissed the appeals, considering them to be barred by limitation. 4. Ld. AR has pointed out that no opportunity of hearing was given with regard to the dismissal of appeal being barred by law. 5. Assessee has raised the following grounds and the grounds are c....

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....periods beyond 01.06.2015, which is not the case of the case. Accordingly, the levy of fee on the assessee is invalid and thus, deserves to be deleted. It is submitted that no fee under Sec 234E of the Act can be levied before 01.6.2015. In this respect, reliance is placed on the judgment of Hon'ble High Court of Madras in the case True Blue Voice India (P.) Ltd. vs. CCIT, [2024] 158 taxmann.com 67 (Madras). Ld. AR referred to following observations of Hon'ble High Court in this judgment. "15. The learned counsel for the respondent advanced his arguments on the aspect of the imposition of late fee by applying section 200A(l)(c) of the Act retrospectively. This Court is not in agreement with the said submissions of the respo....

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....rther, in the remaining appeals the Ld.CIT(A) has fallen in error in not giving an opportunity of hearing to the assessee to explain and justify the delay, if any, in challenging the impugned orders. 8. Accordingly, we allow appeal in ITA No.878/Del/2023 and quash the order of Ld.CIT(A). Further, the remaining appeals are restored to the files of Ld.CIT(A) to decide afresh on merits after giving an opportunity of hearing to the assessee with regard to question of limitation and taking into account the law relied by us for allowing the appeal in ITA No.878/Del/2023. In the result, these other appeals are allowed for statistical purposes. Order pronounced in the open court on 15.02.2024 ============= Document 1 Appeal No Assessment....