DR KHANADE HOSPITAL,PUNE vs. INCOME TAX OFFICER (TDS), PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “A” : PUNE
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE
PER SATBEER SINGH GODARA, JM :
This assessee’s appeal, for assessment year 2013-14,
arises against the National Faceless Appeal Centre [in short
“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.
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.
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.
No other ground or argument has been pressed
before us.
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 :
The Appellant. 2. The Respondent. 3. The NFAC, Delhi 4. The Pr. CIT (TDS), Pune. 5. DR, ITAT, “A” Bench, Pune. 6. Guard File.
BY ORDER
// True Copy //
Senior Private Secretary ITAT, Pune.
S.No. Details Date 1 Draft dictated on 25.09.2023 Sr.PS 2 Draft placed before author 25.09.2023 Sr.PS 3 Draft proposed & placed before the Author .09.2023 J.M. 4 .09.2023 A.M. Draft discussed/approved by Second Member 5 Approved Draft comes to the Sr. PS/PS .09.2023 Sr.PS 6 Kept for pronouncement on .09.2023 Sr.PS 7 Date of uploading of Order .09.2023 Sr.PS 8 File sent to Bench Clerk .09.2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order
