M/S. GUARDIAN INTEGRATED SECURITY SERVICES (INDIA) PVT. LTD.,CHENNAI vs. ITO, TDS WARD - 1 (2), CHENNAI

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ITA 839/CHNY/2020Status: DisposedITAT Chennai03 March 2022AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the CIT(A) was correct in dismissing the appeal as not maintainable because there was no appealable order as envisaged under Section 246A of the Act. Consequently, the appeal before the ITAT was also dismissed.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed as defective because it was not filed against a specific appealable order, but rather a recovery notice. The assessee's appeal before the ITAT was also time-barred and lacked a condonation petition.

What were the issues?

Whether a recovery notice is an appealable order under Section 246A of the Income Tax Act. Whether the ITAT can entertain a time-barred appeal without a condonation petition.

Which sections of the Income-tax Act were involved?

Section 246A,Section 201(1A),Section 234E,Section 220(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MAHAVIR SINGHAND SHRI GIRISH AGRAWAL

Hearing: 02.03.2022Pronounced: 03.03.2022

आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-6, Chennai in dated 31.01.2020.

1.

2 2. At the outset, it is noticed that the CIT(A) had dismissed the appeal as defective because the assessee has not filed any order passed u/s.201(1A), 234E or 220(2) of the Act. The CIT(A) noted that simpliciter recovery notice is not an appealable order and appeal cannot be adjudicated upon. Hence, he dismissed the appeal as defective. Further, it is noticed that this appeal before us also time barred by 202 days and no condonation petition is filed. Since, the appeal itself is not maintainable before us because there is no impugned order before the CIT(A) passed by the lower authorities as envisaged in provisions of section 246A of the Act. We noted that a letter C.No.2/Arrear/2018-19/TDS Ward 1(2)/81 dated 25.02.2019 asking for TDS arrears which reads as under:- “As per records of this office, a total sum of Rs.10,55,886/- is the undisputable TDS arrears outstanding as on date under the following category:-

Sl. Type of Arrears Amount (in Rs.) 1 Late payment Interest u/s.201(1A) 85,006/- 2 Late Filing fee u/s.234E 9,35,848/- 3 Interest u/s.220(2) 35,032/- 4 Manual Demand 000/- Total 10,55,886/- Financial year wise break-up of total area demand in your case, including the above undisputed demand, can be obtained by logging into TRACES portal and by clicking on “Outstanding Demand” at the bottom of left hand corner of the Home Page.

3 Since, there is no order as envisaged u/s.246A of the Act, we held that the CIT(A) has rightly dismissed the appeal as not-maintainable and hence, the appeal of the assessee is dismissed.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the court on 3rd March, 2022 at Chennai.

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