DR KHANADE HOSPITAL,PUNE vs. INCOME TAX OFFICER (TDS), PUNE, PUNE

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ITA 791/PUN/2023Status: DisposedITAT Pune28 September 2023AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee had not challenged the original intimation dated 22.12.2013. The subsequent order was merely consequential, involving interest. Therefore, the appeal was not maintainable.

What were the facts?

The assessee sought to challenge the levy of late filing fees under Section 200A read with Section 234E. The original intimation was issued on 22.12.2013, and a rectification order for consequential interest was issued on 02.03.2023.

What were the issues?

Whether an appeal challenging a consequential order is maintainable when the original order has not been challenged. Whether the appeal is barred by limitation due to non-challenge of the original intimation.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E,Section 220(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A” : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 11.09.2023Pronounced: 28.09.2023

“NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1052926968(1), dated 17.05.2023, involving proceedings u/s. 154 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that the assessee herein seeks to reverse both the lower authorities action levying “late filing” fee in sec.200A r.w.s.234E proceedings. We note in this clinching factual backdrop that 2 I.T.A.No.791/PUN./2023 the learned lower authorities issued the corresponding intimation way back on 22.12.2013 followed by the corresponding rectification dated 02.03.2023 regarding the consequential interest u/sec.220(2) of the Act dated 02.03.2023; as upheld in NFAC’s lower appellate discussion before us.

3.

Faced with the situation, the Revenue vehemently argued before us that the assessee has nowhere challenged the above stated original sec.200A intimation in order dated 22.12.2013 till date. And that the impugned latter order dated 02.03.2023 is merely consequential in nature since involving interest component thereupon only. We find in this factual backdrop that the assessee’s instant appeal does not deserve to be accepted since not having challenged the learned lower authorities original order dated 22.12.2013. We therefore, reject the same with liberty to the assessee to file afresh appeal against the same as per law, in appropriate proceedings. Ordered accordingly.

4.

No other ground or argument has been pressed before us.

5.

This assessee’s appeal is dismissed in above terms.

3 I.T.A.No.791/PUN./2023 Order pronounced in the open court on 28.09.2023.

Sd/- Sd/- (DR.DIPAK P.RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated 28th September, 2023.

VBP Copy of the Order forwarded to :

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