TaxTMI 
TaxTMI 
2024 (11) TMI 690
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....ppeal filed by the assessee pertaining to the Assessment Years (in short "AY") 2013-14 is directed against the order passed u/s.250 of the Income Tax Act, 1961 [in short "the Act"] by the ld.National Faceless Appeal Centre, Delhi [in short "ld.NFAC"] dated 25.07.2024 arising out of the Intimation order passed u/s.200A/206CB of the Act, dated 21.01.2014. 2. In this appeal, assessee has raised foll....
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....bling provision with effect from 01.06.2015 it is clear that the DCIT did not have such power relating to the period prior to 01.06.2015. The appellant prays that the DCIT be directed to delete the fees levied by him under section 234E. The appellant craves leave to add to, amend, alter, delete or modify all or any of the above ground of appeal or raise a new ground of appeal before or at the ....
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....ose of the appeal exparte qua the assessee after hearing the ld. Departmental Representative. 6. Ld. Departmental Representative supported the orders passed by the lower authorities and vehemently argued for confirming the late fee levied u/s.234E of the Act. 7. We have heard the ld. Departmental Representative and perused the record placed before us. The solitary issue in the extant appeal is a....
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.... considering the judicial pronouncements have been taking a consistent view that the amendment brought in Finance Act, 2015 w.e.f. 01.06.2015 under Section 200A (clause (c)] of the Act is prospective in nature thereby empowering the Revenue authorities to charge fee u/s.234E of the Act only after 01.06.2015. In that view of the matter, Revenue authorities are empowered to impose such late fee u/s.....