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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD
Before: SHRI S.S. GODARA & SHRI L.P. SAHU
O R D E R PER S.S. GODARA, JM : These three assessees’ appeals are directed against different orders of the Commissioner of Income Tax (Appeals)-8, Hyderabad, involving varying assessment years stated as under.
Sl. Authority’s Proceedings order u/s dated/Case No. 01 454/H/19 to 456/H/19 2013-14 to CIT(A)-8,Hyd 200A to 2015-16 Order dated 03 03.10.2018 Case no.10054 to 10056/2017- 18 04 436/Hyd/19 2013-14 -do-, dt 02.10.18 200A in case no.10053/2017- 18 05 458 to 460/H/19 2013-14 -do-, in case 200A to to no.0160/2018- 07 2015-16 19
We notice during the course of hearing that the assessees’ sole identical substantive ground seeks to reverse both the lower authorities’ action levying sec. 234E late fee inserted in the Act w.e.f. 01.06.2015 carrying retrospective effect. We find in this backdrop that case law Fateh Raj Singh & Others vs. UOI (2016) 289 CTR 602 (Kar.) holds sec.200A inserted in the Act wef 1.6.2015 as prospective only and Rajesh Kaurani vs. UOI (2017) 83 taxmann.com 137 (Guj.) has taken a contrary view. No guidance has come from hon’ble jurisdictional high court qua the instant issue. We thus adopt the legal proposition favouring the assessee and direct the assessing authority(ies) concerned to delete the impugned late filing levy. These assessees’ appeals are allowed in above terms. A copy of this common order be placed in the respective case files. Pronounced in Open Court on 10th May, 2021. Sd/- Sd/- ( L.P. SAHU) ( S.S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10th May, 2021. 2 *gmv.