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Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” BENCH: HYDERABAD
Before: SMT. P. MADHAVI DEVI & SHRI S. RIFAUR RAHMAN
PER Smt. P. Madhavi Devi, J.M.:
The above captioned three appeals are filed by the assessee for the Assessment Years 2013-14, 2014-15 and 2015-16 respectively, against the orders of the CIT(A), Tirupati, dated 27.02.2018. 2. Brief facts of the case are that the Assessing Officer passed an order u/s 154 r.w.s 200A of the Act levying late filing fees u/s 234E of the Act for different quarters during the relevant assessment years. Aggrieved, assessee preferred appeals for all the three assessment years under consideration and argued that for the purpose of section 234E none of the person is responsible for any late fees, if any, is due and not deposited along the TDS statement. CIT(A), by following the order of the Tribunal at Chennai in ITA No. 1019 to 1021/Mds/2015 for the A.Y. 2013-14 in the case of Smt. G. Indhirani and others, confirmed the order of the A.O. by holding that the Assessing Officer
is well within his limit to pass a separate order for levy of late filing fee u/s 234E of the Act. Aggrieved, assessee is appeal before us.
The Registry had noticed certain defects in the appeal and had issued the defect memo along the notice for hearing. The same was served on the assessee as per the acknowledgement received by this Tribunal. However, none appeared for the assessee on the date of hearing, i.e., today and even the defects pointed out by the Registry have not been rectified in toto. Therefore, presuming that the assessee is not interested in pursuing its case, the appeals filed by the assessee are dismissed for default by following the decision of the Coordinate Bench decision in the case of Multiplan (India) Ltd., (38 ITD 320) and Madhya Pradesh High Court in the case of Late Tukojirao Holkar (223 ITR 480).
In the result, appeals of the assessee are dismissed.
Sd/- Sd/- (S. RIFAUR RAHMAN) (Smt. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER Hyderabad, Dated: 05th October, 2018.
OKK, Sr.PS Copy to 1. Srinivasa Institute of Technology and Management Studies, Bangalore – Tirupati Bye-pass road, Murakambattu Post, Chittoor – 517127, Andhra Pradesh. 2. Income Tax Officer (TDS), Tirupati – 517001. 3. CIT (A), Tirupati. 4. Pr. Commissioner of Income Tax, Tirupati. 5. DR, ITAT, Hyderabad. 6. Guard File