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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: SHRI SATBEER SINGH GODARA & SHRI INTURI RAMA RAO
Din and Order No.ITBA/APL/S/250/2023-24/1063619534(1), dated 29.03.2024, in proceedings u/s.200A(1) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset that the assessee’s identical sole substantive ground raised in the instant appeal seeks to reverse both the learned lower authorities action imposing
2 ITA.No.938/PUN./2024 sec.234E late filing fee for delay in filing of TDS statement(s) pertaining to the impugned assessment year. The first and foremost clinching aspect which emerges during the course of hearing is that the statutory amendment in sec.200A(1) clauses (c to f) substituting the earlier corresponding provisions, by Finance Act, 2015 w.e.f. 01.06.2015 carrying prospective effect and we are in assessment year 2014-2015.
We thus hardly see any merit in assessee’s identical sole substantive grievance. Rejected accordingly.
No other ground or argument has been pressed before us.
This assessee’s appeal is allowed in above terms.
Order pronounced in the open Court on 04.09.2024.