https://www.taxtmi.com/caselaws?id=762610 ITAT PUNE dismissed the appeal challenging a 400-day delay in filing appeals against fees levied under section 234E. The assessee claimed non-receipt of intimation under section 200A, but the tribunal found the assessee had received intimation about the fee levy by July 12, 2017, when a rectification letter was submitted. The tribunal noted an identical issue was decided against the assessee's sister concern in Kedar Infrastructure case, where both the appeal and miscellaneous application were dismissed. The CIT(A)/NFAC's order dismissing the appeal was upheld. en-us Fri, 29 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762610 ITAT PUNE dismissed the appeal challenging a 400-day delay in filing appeals against fees levied under section 234E. The assessee claimed non-receipt of intimation under section 200A, but the tribunal found the assessee had received intimation about the fee levy by July 12, 2017, when a rectification letter was submitted. The tribunal noted an identical issue was decided against the assessee's sister concern in Kedar Infrastructure case, where both the appeal and miscellaneous application were dismissed. The CIT(A)/NFAC's order dismissing the appeal was upheld. Case-Laws Income Tax Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762610