2022 (7) TMI 541

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....l: - "1) The order of the National Faceless Appeal Center is unsustainable in law and on the facts of the case. 2) The Appeal related to late fee imposed u/ s 234E of the Income Tax Act for belated filing of TDS returns for the AY 2013-14 and the fine imposed at Rs.8,560/-(Q2) & Rs. 4,600/- for Q4 (Rs. 17,800/- for AY 2014-15). The order was passed without considering the reply filed to [email protected] dated 15/09/2021 and Grievance Acknowledgement Number: 1399569, 1399345. The delay of filing the original appeal was not condoned. The fact that the notices were issued by different address by Income Tax Office was not considered. The decentralization of the TDS matters by the Public Sector Bank was not considered as s....

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....he TDS statements. Aggrieved by the order of the AO the assessee filed appeal before the learned CIT(A). The learned CIT(A) confirmed the order of the AO relying on the decision of the Hon'ble jurisdictional High Court in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School v. Union of India and Others reported in (2017) 392 ITR 457 (Ker.). Aggrieved, assessee is in appeal before the Tribunal. 3. None appeared on behalf of the assessee. Therefore, we proceeded to dispose off the appeal ex-parte qua the assessee. 4. The learned D.R. strongly supported the orders of the lower authorities. 5. We have heard the learned D.R. and perused the material on record. The assessee has filed TDS statements for second and fourth quart....