TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR
In the result, appeals of the assessee i
ITA 326/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15
Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2
For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E
1) of Section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly, the demand under Section 200A for computation and intimation for the payment of fee under Section 234E could not be made in purported exercise of power under Section 200A by the respondent for the period of the respective assessment year prior
