TaxTMI 
TaxTMI 
TaxTMI 
2025 (2) TMI 1510
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....interlinked or in fact interwoven and the facts and circumstances of other cases are identical except the difference in in figure disputed in each appeal. The ld. DR did not raise any specific objection against taking that case as a lead case. Therefore, for the purpose of the present discussions, the case of ITA No. 1506/JP/2024 is taken as a lead case. 4. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal for assessment year 2013-14 in ITA No. 1506/JP/2024 on the following grounds; "1. That Ld. CIT(A) has passed the appeal order for not the assessment year/financial year appealed for but has taken wrongly A.Y/F.Y. 2. The Ld. CIT(A) has erred in levy of late filing fees u/s 234E of 58100/- is bad in law. 3. Any other matter with prior permission of the chair." 5. Succinctly, the facts as culled out from the records are that in this case and intimation u/s 200A/206CB of the Act was passed on 12.03.2014 therein raising at demand of 58,100/- as per provisions of section 234E of the Act. The said intimation was served upon the assessee only on 19.03.2024 on official e-mail of Ajmer Vidyut Vitr....
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....report of Ld. AO stating that the orders under dispute were sent through e-mail of the assessee registered by themselves. The report of AO in the matter reads as under:- "Respected Sir, Sub: Appeal matter pending before the Hon'ble ITAT, Jaipur in the case of Ajmer Vidyut Vitran Nigam Ltd., Bhupal Sagar (TAN-JDHA02702A) V/s ITO-TDS, Chittorgarh ITA No.1506 to 1509/JPR/2024 A.Y. 2013-14 and 2014-15 - reg. ************************ Kindly refer to the subject cited above, whereby detailed report in the case of Ajmer Vidyut Vitran Nigam Ltd., Bhupal Sagar (TAN-JDHA02702A) for A.Y. 2013-14 & 2014-15 was called for from this office. 2. In this regard, the point wise detailed report is submitted as under:- (i) Whether intimation notice u/s 200A/206CB which was passed on 12.03.2014 was generated and was sent to assessee through e-mail: Yes, as per traces portal, following intimations were generated and sent by the CPC - TDS (Copy of screenshot enclosed). Details of such intimations are as under: Α.Υ. 2013-14 (F.Y. 2012-13) Type of statement Quarter Date of processing & intimation E-MAIL....
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....ed / sent on email of the assessee or even other wise the same sent on email same had gone to spam folder and thereby remained unattended. This fact has been disclosed by the authorized signatory on affidavit and even the revenue thereafter has not reminded for the said orders and therefore, considering the facts affirmed in the affidavit we condone the delay in filling the present appeal as the assessee was prevented from sufficient reasons and considering the decision of apex court in the case of CIT Vs. Vatika Twonship (P) Ltd., 49 taxmann.com 249 and another decision of the apex court in the case of Collector, Land & Acquisition Vs. Mst. Katiji& Others 167 ITR 471(SC) wherein the court has directed to take lenient view of the matter as the assessee is at risk of not filling the appeal on time and we not that on being aware the assessee has filed the appeal immediately. Therefore, considering that aspect of the matter we condone the delay of 3636 days before Ld. CIT(A). 10. Now coming to the fact of the case bench noted that the intimation u/s 200A/206CB was issued on 12.03.2014 levying a fee of 58,100/- u/s 234E of the Act, for the alleged delay in filing quarterly statement....
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....- "3.5. We have heard rival contentions, perused the material available on record and gone through the orders of the authorities below. We have also gone through the case laws relied upon by the ld. Counsel. We find merit into the contention of ld. Counsel that he jurisdictional High Court has decided the validity of section 234E, but has not decide the issue of power of AO for levy of tax under section 234E in the judgment rendered in the case of M/s. Dundlod Shikshan Sansthan and Others (supra) as relied by ld. CIT (A). We have considered the recent decision of Hon'ble Karnataka High Court in the case of Shri Fatheraj Singhvi & Ors (supra) wherein the issue of levy of fees u/s. 234E on statements processed u/s. 200A before 01.06.2015 has been categorically discussed by the Hon'ble High Court and in para 24 of the said order it was held that "no demand for fee u/s. 234E can be made in intimation issued for TDS deducted u/s. 200A before 01.06.2015". We have also gone through the judgment of Hon'ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (supra) wherein the Hon'ble Apex Court has discussed in detail the general principle of concerning retrospectively....
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....ed on the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township P. Ltd. (2014) 367 ITR 466 (SC). In view of the decision of the Hon'ble Supreme Court in the case of CIT Vs. Vatika Township (supra), the demand so raised are directed to be deleted. Similarly identical findings have also been given in all the appeals of other assessment years." On being consistent to the finding so recorded by the Co-ordinate Bench, we find no merit to sustain the levy as per provisions of section 234E of the Act and thereby and the same is quashed. In the results, the appeal of the assessee in ITA no.1506/JP/2024 stands allowed. 13. The facts of the case in ITA Nos. 1507 to 1513/JP/2024 are similar to the facts of the case in ITA No. 1506/JP/2024 and we have heard both the parties and persuaded the materials available on record. The bench has noticed that the issues raised by the assessee in these appeal No. 1507 to 1513/JP/2024 are equally similar on set of facts and grounds. Therefore, it is not imperative to repeat the facts, various grounds and arguments raised by both the parties. Hence, the bench feels that the decision taken by us in ITA No. 150....