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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI V. DURGA RAO & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2015-16 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 19-12-2022. None has appeared for assessee. Accordingly, the appeal is decided with the able assistance of Ld. CIT-DR. 2. Upon perusal of impugned order, it could be seen that an order was passed by Ld. Assessing Officer (AO) u/s 201 on 12-02-2020 raising certain demand against the assessee. The Ld. AO levied 2 - interest for late remittance of TDS and also levied fee u/s 234E for late filing of TDS returns. The Ld. CIT(A) confirmed the levy of fees considering that fact that there was substantial delay in filing quarterly returns. Aggrieved, the assessee is in further appeal before us.
We find that this issue has been adjudicated by us in assessee’s favour in host of decisions considering the decision of Hon’ble Karnataka High Court in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). In this decision, Hon’ble Court has held that since the amendment to Section 200A by way of insertion of clause (c) is only with effect from 01-06-2015, no fees would be payable by the assessee for any period prior to 01-06-2015. Therefore, taking consistent view, we would hold that no fees u/s 234E could have been levied for any period prior to 01-06-2015. The Ld. AO is directed to revise the demand raised against the assessee.
The appeal stand allowed in terms of our above order.
Order pronounced on 30th March, 2023.