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Income Tax Appellate Tribunal, ‘D’ BENCH (SMC
Before: SHRI N.R.S. GANESAN.
This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Salem dated 29.09.2017 and pertains to the assessment year 2014-15.
Shri. T. Dinesh, the Ld. Counsel for the assessee submitted that this is second round of litigation before this Tribunal. In the first round of litigation, the CIT(A) deleted the fees levied u/s.234E of the Act by following the order of this Tribunal in the case of G. Indhirani in 1020 & 1021/Mds/2015, dated 10.07.2015. However, no liberty was given to the Assessing Officer for passing separate order for levy of fees. Moreover, Section 271E of the Act is only a charging section and there is no machinery provision. Therefore, the AO cannot pass separate order. The Ld. Counsel for the assessee further submitted that intimation issued u/s.200A of the Act was already set aside by the CIT(A).
Therefore, there is no basis for levy of fees.
On the contrary, the ld. Departmental Representative Shri AR.V.
Sreenivasan submitted that fee levied under Section 271E of the Act is a statutory fee for delay in filing statement required u/s.200A of the Act. In the first round of litigation, the fee was levied while processing the statement u/s.200A of the Act. The CIT(A) by following the order of this Tribunal in the case of G. Indhirani (supra) deleted the fees alone, however, intimation stands as it is. Therefore contention of the ld. Counsel for the assessee is not correct.