2025 (8) TMI 823

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....ppeals filed by the revenue against the separate orders of the Id CIT(A), NFAC, Delhi 10.9.2024 in Appeal No.CIT(A),Cuttack/10412/2018-19 & CIT(A),Cuttack/10413/2018-19 for the assessment year 2014-15 deleting the levy of fees u/s.234E of the Act. 2. Shri S.C.Mohanty, Sr. DR appeared for the revenue. None appeared from the side of the assessee. As the issue can be decided in the absence of the as....

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....n 234E is a charging provision creating a charge for levying fee for certain defaults in filing statements, and fee prescribed under section 234E could be levied even without a regulatory provision being found in section 200A for computation of fee. Ld Sr DR also produced a decision of Hon'ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein le....

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....has also been upheld by - (i) ITAT E Bench Chennai in ITA No.1019,1020 and 1021/MDS/2015 in the case of Smt. G.Indhirani (ii) (ii) ITAT Amritsar bench in the case of Sibia Healthcare Pvt Ltd. Vs DCIT order dated 9.6.2015 (iii) Cuttack Bench in TB & ID Hospital in ITA No.323/CTK/2018 order dated 27.8.2018. 6. We find that the issue is squarely covered in favour of the assessee by the decisio....