YASHASHREE BUILDERS AND DEVELOPERS,PUNE vs. INCOME TAX E ASSESSMENT, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
PER INTURI RAMA RAO, AM:
This is an appeal filed by the assessee directed against the
order of CIT(A) in National Faceless Appeal Centre, Delhi dated
27-06-2023 u/s.250 of the Income Tax Act, 1961 (‘the Act’) for the
Assessment Year 2014-15.
When the appeal was called on, none appeared on behalf of
the assessee despite due service of notice of hearing. We, therefore,
ITA No.997/PUN/2023
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
ITA No.997/PUN/2023
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.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; �दनांक / Dated : 28th February, 2024 Satish
आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A) concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “B” ब�च, 4. पुणे / DR, ITAT, “B” Bench, Pune. गाड� फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune
