TaxTMI 
TaxTMI 
2020 (6) TMI 710
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....f this common order for the sake of convenience. 2. Following 3 common grounds are raised by the assessee in each of these three appeals: 1. THE High Court of Karnataka on 26-08-2016, in the case of Fatheraj Singhvi Vs The Commissioner of Income-Tax (TDS) held up that NO Penalty / Fee can be levied U/s.234-E, up to the period of 01-06-2015, wherein new clause (c) inserted and is effective from 1st June, 2015. 2. ITAT, Amritsar in the case of " Sibia Healthcare P.Ltd., Vs The Commissioner of Income-Tax (TDS) / dt.09-06-2018 ", has also held that NO Penalty / Fee can be levied U/s.234-E, up to the period of 01-06-2015, wherein new clause (c) inserted and is effective from 1st June, 2015. 3. IN view of the above and other grounds to be ....
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....the assessee along with Form 35 nor filed during the course of hearing. He submitted that it is also noted by the CIT(A) in the same para of his order that the assessee has not produced any copy of the order under section 200A of the Income Tax Act, 1961 against which these appeals have been filed and it is also noted that the AO has informed to the assessee the details of the outstanding demand by the letter dated 26.11.2018 requesting the assessee to make payment of the same and on this basis only, these appeals are filed by the assessee and this is the finding of the learned CIT(A) that the letter of the AO informing the outstanding demand and requesting payment of the same is not an appealable order before CIT(A) under section 246A of t....
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.... has been stated in the said letter that this is the final opportunity to the assessee to clear the outstanding demand failing which coercive measure for recovery will be undertaken. In this letter also, there is no reference regarding the date of the order passed by the AO and whether the same was served on the assessee. The AR of the assessee has also strongly submitted before us that no such order has been served on the assessee either in the physical format or through email and learned DR of the Revenue also could not provide any evidence regarding service of the order on the assessee. We therefore, feel it proper that the appeals filed by the assessee before CIT(A) regarding these outstanding demands intimated to the assessee by the AO....