YASHASHREE BUILDERS AND DEVELOPERS,PUNE vs. INCOME TAX E ASSESSMENT, PUNE

When the appeal was called on, none appeared on behalf of the assessee despite due service of notice of hearing. We, therefore, proceed to dispose of the appeal ex parte qua the assessee and after hearing the ld. DR.

Briefly, the facts of the case are that the Dy. Commissioner of Income Tax, CPC (TDS), Ghaziabad issued an intimation u/s 200A r.w.s.154 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2015-16 levying late fee for four Assessment Years namely; 2014-15, 2015-16, 2016-17 & 2017-18 under the provisions of section 234E at Rs.21,600/-. It was stated that the appellant had failed to deliver or cause to be delivered a statement within the time prescribed in section 200(3)/206C(3) of the Act and made liable for late fees. Being aggrieved by the said intimation, an appeal was filed before the NFAC, who vide impugned order, chose to dismiss the appeal.

Being aggrieved by the above decision of the NFAC, the appellant is in appeal before us in the present appeal.

After hearing the ld. DR and perusing the relevant material on record, we find that the assessee had filed the present appeal impugning letter dt. 09-08-2018 intimating demand issued by the ITO, TDS-3. The appellant filed the appeal against the intimation of pending demand which is not an appealable order u/s.246(1A) of the Act. Therefore, the CIT(A) has rightly dismissed the appeal as not appealable. Accordingly, appeal of the appellant is dismissed.

In the result, the appeal is dismissed. Order pronounced on this 28th day of February, 2024.