VIJAY SADANAND KOGEKAR,PUNE vs. THE ITO, WARD 12(1), PUNE, PUNE

IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH “B” BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.2190/PUN/2026 (Assessment Year: 2013-14 – 26Q-Q2) Vijay Sadanand Kogekar, ITO, Ward 12 (1), Sangatee, Bhakti Marg, Bodhi towers, Salisbury Park, Erandawana, Vs. Pune-411037, Pune-411004, Maharashtra. Maharashtra. PAN: ACDPK5367P (Appellant) (Respondent) For Assessee : Shri.Vikas Agrawal.AR (Virtual) For Revenue : Ms.Bhavya.I.V. Sr.DR Date of Hearing : 17.08.2026 Date of Pronouncement : 19.08.2026 ORDER PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:- The assessee has filed the appeal against the order of the ADDL/JCIT(A)-1 Vishakhapatnam passed under section250 of the Act emanating from order u/s154 r.w.s 200A of the Act. 2. The sole ground of appeal raised challenging the order of JCIT(A) erred in confirming the order of Levy of Late Fee u/sec 234E of the Act for delay in filling the Quarterly TDS Statement. 3. The brief facts of the case are that, the assessee has filed the TDS statement in Form no 24 Q for the Quarter-2 for financial year 2012-13(A.Y.2013-14) with

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the delay on 6.02.2013 and the intimation u/sec200A of the Act was passed on 28.12.2013 with late filing fee of Rs.22,800/-. Subsequently, the assessee has filed rectification application u/sec154 of the Act against the intimation u/sec200A of the Act and the same was rejected vide order dated9.11.2024. Aggrieved by the order u/sec 154 of the Act, the assessee has filed appeal with the CIT(A). Whereas, the CIT(A) find that there is mismatch of the order mentioned in Form.No.35 and the actual order intended to challenged and rejected the appeal as not maintainable. Aggrieved by the CIT(A) order, the Assessee has filed the appeal with the Honble Tribunal. 4. At the time of Hearing, the Ld.AR of the assessee submitted that the CIT(A) has erred in confirming the levy of late fee u/sec234E of the Act. The late fee can be charged only after 1.06.2015 and not for the period prior to said date.Further the Ld.AR accepted the mistake of filling the appeal against different order before the CIT(A) and prayed for one more opportunity of hearing. Per Contra the Ld.DR relied on the order of CIT(A). 5. We heard the rival submissions and perused the material on record. Prima facie CIT(A) has passed the order by not admitting the appeal, as there is a mismatch of the order mentioned in Form.No.35 and the actual order intended to challenged. The assessee mentioned that the order challenged is dated 28.12.2013 i.e order u/sec200A of the Act and whereas the assessee has filed the appeal against order u/sec154 of the Act dated 9.11.2024 and the CIT(A) observed that

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the appeal has not been filed against correct order and dismissed in limine. And the Ld.AR prayed for one more opportunity of hearing before the CIT(A).We considering the facts, circumstances, submissions and principles of natural justice, shall provide with one more opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the disputed issue to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of appeal. And the grounds of appeal of the assesse are allowed for statistical purposes.

Order pronounced in the open court on 19th August,2026.

Sd/- Sd/- DIPAK P. RIPOTE PAVAN KUMAR GADALE (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Pune, Dated: 19th August,2026 Abhishek Mohan Digitally signed by Abhishek Mohan Abhishek Mohan Date: 2026.08.19 16:25:02 +05'30' आदेशकीप्रतितितिअग्रेतिि / Copy of the Order forwarded to : अिीिार्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. 4. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, “B” बेंच, पुणे/ DR, ITAT, “B” Bench, Pune. गार्डफ़ाइि / Guard File. 5. //True Copy// आदेशािुसार / BY ORDER,

Assistant Registrar, आयकर अिीिीय अतिकरण,/ ITAT, Pune.