HARISH S DASANI,MUMBAI vs. INCOME TAX OFFICER WARD 1(9), ITO

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ITA 906/AHD/2024Status: DisposedITAT Ahmedabad05 September 2024Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI MAKARAND V. MAHADEOKAR (Accountant Member)5 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?

During the hearing, no one appeared for the assessee, and a letter of withdrawal was placed on record stating that appeals filed before the National Faceless Appeal Centre were pending. Therefore, the appeals before the ITAT were treated as withdrawn.

What were the facts?

The assessee filed appeals against the order of the CIT(A) dismissing their appeals against the levy of fee under Section 234E for delayed filing of TDS statements for FY 2020-21. The appeals were forwarded from Delhi benches to Ahmedabad benches.

What were the issues?

The primary issue was the levy of fee under Section 234E for delayed filing. However, the appeals were dismissed as withdrawn due to the assessee's request.

Which sections of the Income-tax Act were involved?

Section 234E,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ A ” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Prakash D. Shah, AR
Hearing: 04/09/2024Pronounced: 05/09/2024

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त ( अपील ) / The CIT(A)-concerned/(NFAC), Delhi 5. �वभागीय ��त�न�ध , आयकर अपील�य अ�धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड� फाईल /Guard file.

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