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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU
O R D E R PER S.S.GODARA, J.M. :
This assessee’s appeal for AY.2013-14 arises from the CIT(A)-8, Hyderabad’s order dated 12-10-2018 passed in case No.10435/CIT(A)-8/Hyd/2017-18, involving proceedings u/s.200A of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.
Coming to the sole substantive issue of late file in levy of Rs.55,278/- u/s.234E of the Act pertaining to AY.2013-14, it is not in dispute that the learned lower authorities’ have invoked Section 200A(1)(c) of the Act inserted w.e.f.01-06- 2015. The clinching question as to whether the same applies prospectively only or with retrospective effect stands decided in assessee’s and Revenue’s favour in Fatheraj Singhvi Vs. UOI (2016) [289 CTR 602] (Karnataka) and Rajesh Kourani Vs. UOI [83 Taxmann.com 137 (Guj); respectively. And also that with no guidance has come from hon’ble jurisdictional high court. We thus adopt the view favouring the assessee in the given facts and circumstances and direct the Assessing Officer to delete the impugned late filing fee of Rs.55,278/-.
This assessee’s appeal is allowed in above terms.
Order pronounced in the open court on 28th May, 2021