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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Chandra Poojari, AM & Shri George George K, JM
Per Chandra Poojari, AM:
This appeal filed by the assessee is directed against the order of the CIT(A), dated 03.08.2018, imposing late fee u/s 234E of the I.T.Act for default in furnishing statements of TDS in Form No.24Q for fourth quarter of the financial year 2015- 2016.
After hearing both the parties, we are of the opinion that, with effect from 01.07.2012 as per section 234E of the Act, if any TDS statement is not filed in time, the levy of late fee under this section is mandatory and being so, we have no power to examine the same. Accordingly, we confirm the order of the CIT(A), as the issue is relating to A.Y. 2015-2016.
ITA No.511/Coch/2018 2 The Director, Directorate of Radiation Safety. 3. In the result, appeal filed by the assessee is dismissed.
Order pronounced on this 07th day of February, 2019.
Sd/- Sd/- (George George K) (Chandra Poojari) JUDICIAL MEMBER ACCOUNTANT MEMBER
Cochin ; Dated : 07th February, 2019. Devdas*
Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT (A), Trichur. 4. The CIT, TDS, Kochi. 5. DR, ITAT, Cochin 6. Guard file.
BY ORDER,
(Asstt. Registrar) ITAT, Cochin