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Income Tax Appellate Tribunal, NAGPUR BENCH : : NAGPUR
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER PER DR. DIPAK P. RIPOTE, AM: These two appeals filed by the assessee against the separate orders of ld.Commissioner of Income Tax(Appeals)[NFAC] under section 250 of the Act, emanating from the common Intimation of Outstanding Demand Order for A.Y.2014-15 and 2013-14 respectively. Since facts of both appeals are similar, we take up appeal for A.Y.2014-15 as & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] lead case, we proceed to dispose of these appeals by this common order for the sake of convenience. The assessee for A.Y.2014-15 has raised the following grounds of appeal:
“i) That on facts and circumstances of the case, the Ld. CIT is not justified in confirming levy of late fee of Rs. 18,220/- for to F.Y. 13-14 (A.Y. 2014-15) u/s 200A r.w.s. 234E, of the IT Act,1961 without appreciating the law and facts of the case.(ii)That the provi. for levy late fee u/s 200A(l)(c) r.w.s. 234E was introduced vide F.A. 2015 w.e.f. 01/06/2015, as such the order u/s 200A is illegal and without jurisdiction.(iii)That in absence of provi. in the statute, the impugned order is invalid and bad in law. (iv)That the Ld. CIT- A has not considered the basic fact of charging of late fee with retrospective effect of the provi. of section 200A r.w.s. 234E and wrongly applied decisions of various Courts without appreciating the Law and facts, therefore the Order passed by the CIT-A needs to be quashed.(v)The assessee craves leave to, add to, alter, amend, modify substitute, delete and/or rescind any of the ground/s of the appeal on or before the final hearing of the Appeal.”
ITA No.92/NAG/2023 for A.Y.2014-15 Finding & Analysis :
The case was called twice. No one appeared on behalf of the assessee. No adjournment letter was filed on record. WE heard ld.Departmental Representative(ld.DR) for the Revenue.
2.1 In this case, the ld.CIT(A) in the order dated 31.01.2023 has mentioned as under : & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A]
“The appeal was instituted on 05.12.2019 against the intimation dated 30.07.2019 for the order passed under section 200A of the Income Tax Act, 1961 by the ITO, TDS Ward-51(1), Nagpur for the A.Y.2014-15.”
2.2 Thus, the ld.CIT(A) has categorically given the finding that assessee had filed appeal before the ld.CIT(A) against he intimation by the Income Tax Officer(ITO) for recovery of outstanding demand. Along with Form-36, the assessee has enclosed copy of the intimation for recovery of outstanding demand issued by the ITO-TDS, Ward-51(1), Nagpur. The said intimation is scanned and reproduced here as under :
2.3 Thus, it is seen that assessee has filed an appeal against the recovery of outstanding demand. The list of orders against & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] which an appeal can be filed before the ld.CIT(A) mentioned in 246A is reproduced here as under : “Section 246A : Appealable orders before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee denies his liability to be assessed under this Act or an intimation under sub-section (1) or sub-section (1B) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA] or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order of assessment or reassessment under section 115WG; (b) an order of assessment, reassessment or recomputation under section 147 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA] or section 150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel] or an order referred to in sub-section (12) of section 144BA; (bb) an order made under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] under either of the said sections except an order referred to in sub-section (12) of section 144BA; (d) an order made under section 163 treating the assessee as the agent of a non-resident; (e) an order made under sub-section (2) or sub-section (3) of section 170; (f) an order made under section 171; (g) an order made under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub- section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year; (ha) an order made under section 201; (hb) an order made under sub-section (6A) of section 206C; (i) an order made under section 237; 78[(ia) an order made under section 239A;] (j) an order imposing a penalty under— (A) section 221; or (B) section 271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing or enhancing penalty under sub- section (1A) of section 275; (k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A]
(m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C , section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (p) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (q) an order imposing a penalty under Chapter XXI; (r) an order made by an Assessing Officer other than a Deputy Commissioner under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct.”
In this case, assessee has filed an appeal against the intimation of recovery of outstanding demand. This is not an appealable order, therefore, ld.CIT(A) has rightly rejected assessee’s appeal. Since assessee has filed appeal before the ld.CIT(A) against “an Intimation for Recovery” which is not an appellable order, the appeal before this ITAT is also not- maintainable. Accordingly, the grounds of appeal raised by the assessee are dismissed.
In the result, appeal of the assessee is dismissed. A.Y.2013-14 : 5. As noted above, the facts of the present case are quite similar to the facts of the case as our observations made in & 91/NAG/2023 (02 appeals) Gorakshan Sabha [A] No.91/NAG/2023, shall apply mutatis mutandis to the this appeal also. Accordingly, grounds of appeal raised by the assessee are dismissed.
In the result, appeal of the assessee is dismissed.
To sum up, both appeals of the assessee are dismissed.
Order pronounced in the open Court on 23rd April, 2024.