TaxTMI 
TaxTMI 
2022 (4) TMI 1692
X X X X Extracts X X X X
X X X X Extracts X X X X
.... appeal for all assessment years, therefore, for the sake of brevity grounds of appeal filed in ITA No. 3495 /Chny/2019 for the assessment year 2013-14 are reproduced as under:- "1. The Ld. CIT(A) rejected the appeal by refusing to condone the delay explained in condonation ion and did not decide on merits. This is unjustified and opposed to laws of natural justice. 2. In the absence of enabling provision relating to collection mechanism the action of CCIT(A)- TDS to recover the said fee by way of adjustment at the time of processing the TDS statement U/s 200A is bad in law. The Ld. CCIT demanding Interest U/s 220(2) and Late Fee U/s 234E is contrary to law. 3. The amendment by finance Act, 2015 made to Section 20....
X X X X Extracts X X X X
X X X X Extracts X X X X
....DS), Ghaziabad, passed order levying late fee u/s.234E of the Act, for belated filing of quarterly TDS returns. The assessee has challenged late fee levied by the ACIT, CPC Delhi before first appellate authority and such appeals have been filed beyond due date specified under the Act. The assessee has filed petition for condonation of delay and explained reasons for delay in filing appeals before the learned CIT(A). As per the assessee, it could notice demand raised by the Assessing Officer for belated filing of TDS returns only when demand has been appeared in online portal of the department. Since, the assessee firm has closed its business and there is no staff member to look after accounts of the firm, it could not notice order passed by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uarterly TDS returns beyond prescribed date and this issue is covered by various decisions of the Tribunal and High Courts, including decision of the co-ordinate Bench of ITAT., Chennai. The Tribunal in the case of M/s. M.F. Textiles Pvt. Ltd. Vs. ACIT in ITA Nos. 578 & 579/Chny/2021 dated 24.02.2022 had considered an identical issue in light of provisions of section 234E of the Act and also amendment to section 200A by Finance Act, 2015 w.e.f. 01.06.2015 and held that in absence of enabling provision u/s.200A of the Act, the Assessing Officer cannot levy late fee u/s.234E of the Act for belated filing of quarterly TDS return for period prior to 01.06.2015. The relevant findings of the Tribunal in ITA Nos.578 & 579/Chny/2021 dated 24.02.202....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the assessee on both counts, including on limitation in filing the appeal as well as on merits of the issue and rejected the arguments taken by the assessee and confirmed late fee levied under section 234E of the Income Tax Act, as per mandate of the statute. In the meantime, the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of India [2016] 289 CTR 602 (Karnataka) had considered the issue and after analyzing the provisions of section 234E of the Act and section 200A of the Act and held that in the absence of enabling provision in section 200A of the Act, the Assessing Officer cannot levy late fee under section 234E of the Act, while processing the quarterly TDS return filed for the period of the respective assessmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... decision of the Hon'ble Karnataka High Court in the case of Fatheraj Singhvi v. Union of India [2016] 289 CTR 602 (Karnataka), we are of the considered view that the Assessing Officer cannot levy late fee while processing of TDS return under section 200A of the Act upto the financial year 2014-15. Since, late fee charged in the present case pertaining to the financial year 2013-14, we direct the Assessing Officer to delete the late fee charged under section 234E of the Act in the intimation issued under section 200A of the Act for the processing of quarterly TDS return filed by the assessee. 7. In the result, both these appeals filed by the assessee are allowed." 5. We further noted that since, the issue is already covered in f....