APT PACKAGING LIMITED,CHHATRAPATI SAMBHAJINAGAR vs. INCOME TAX OFFICER, AURANGABAD

ITA 1061/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2015-20163 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was required to file separate appeals for each intimation order under Section 200A. Since consolidated appeals were filed, the current appeals were dismissed as infructuous.

What were the facts?

The assessee filed appeals against late fees levied under Section 234E for delayed TDS statement filings. The assessee filed consolidated appeals for each assessment year instead of separate appeals for each intimation order under Section 200A.

What were the issues?

Whether consolidated appeals are maintainable against multiple intimation orders under Section 200A. Whether late fees under Section 234E were correctly levied.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A”, PUNE

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Rajesh Haladkar
Hearing: 01.07.2026Pronounced: 21.09.2026

PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeals at the instance of assessee pertaining to A.Ys. 2013-14, 2014-15 and 2015-16 are directed against the separate orders of Addl/JCIT(A)-1, Coimbatore dated 06.02.2026 which are arising out of respective Intimation Orders passed u/s.200A of the Income Tax Act, 1961 (in short ‘the Act’).

2.

When the cases called for, none appeared on behalf of the assessee. We however with the assistance of ld. Departmental Representative and on perusal of the records notice that the present appeals have been filed against the levy of Late Fee u/s.234E of the A

The order continues below.

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