GORAKSHAN SABHA, NAGPUR,NAGPUR vs. COMMISSIONER OF INCOME TAX (APPEALS) INCOME TAX DEPARTMENT, NATIONAL FACELESS APPEAL CENTRE (NFAC), MOF, GOI
In the result, appeal of the assessee is dismissed
ITA 92/NAG/2023[2014-15]Status: DisposedITAT Nagpur23 Apr 2024AY 2014-15
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.92 & 91/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2013-14 Gorakshan Sabha, The Income Tax Officer, Near Hitawada Press, V Ward Exemption, Nagpur. Wardha Road, Dhantoli, S Nagpur – 440012. Pan: Aaatg2927L Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Abhay Y. Marathe - Sr.Dr Date Of Hearing 28/03/2024 Date Of Pronouncement 23/04/2024 आदेश/ 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 & 2013-14 Respectively. Since Facts Of Both Appeals Are Similar, We Take Up Appeal For A.Y.2014-15 As
Section 115VSection 115WSection 143Section 144Section 144BSection 147Section 200ASection 206CSection 246ASection 250
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
