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

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.