2025 (8) TMI 1089

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.... assessee challenging the impugned order dated 02/01/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2014-15. 2. In its appeal, the assessee has raised following grounds:- "1. Whether the Hon'ble CIT(A) is justified in affirming the levy of late filing penalty u/s 234E of the Income Ta....

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.... in sub-section (3) of section 200 of the Act. Consequently, the Assessing Officer, while processing the statement, levied late filing fees under section 234E of the Act. Aggrieved thereby, the assessee carried the matter unsuccessfully before the first appellate authority. 5. The learned CIT(A) dealt with the issue in detail vide Para-6 to 14. While concluding, the learned CIT(A) confirmed the....

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....g any extenuating circumstance are also not relevant criteria in the levy of late fee u/s 200A read with section 234E. In view of the foregoing discussion, the Grounds of Appeal Nos. 1 to 3 are dismissed." 6. I have heard the rival contentions and perused the material placed on records and considered the facts in the light of settled position of law. In the context of levy of late fee ....